61.assessed level of material misstatement risk 重大错报风险的评估水平
7sud/*+F emv ;m/&8 62.simall business 小规模企业
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会计系统
-_2Dy1 m3xz=9Ve 64.test of control 控制测试
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<aU/! ZI58XS+ 65.walk-through test 穿行测试
0{0;1.ZP 1UW s_|X! 66.communication 沟通
px w{ wTTTrk 67.flow chart 流程图
C~ZE95g 7.Ml9{M/i 68.reperformance of internal control 重新执行
*CeQY M OgEUq'' 69.audit evidence
审计证据
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[)hk&(R 70.substantive procedures 实质性程序
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W R=\v3m 71.assertions 认定
^273l(CZ1 ZR/R'prW 72.esistence 存在
.-.q3ib $zC6(C(l 73.occurrence 发生
*nYB o\@g %<aImR] 74.completeness 完整性
?_VRfeztw DUZQO{V 75.rights and obligations 权利和义务
ra]!4Kd' #"Fg%36Zd 76.valuation and allocation 计价和分摊
E7rX1YdR z@!^ow)`J 77.cutoff 截止
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.D 78.accuracy 准确性
RRx`}E9, 13ipaz 79.classification 分类
xik`W!1S 7^B3lC) 80.inspection 检查
Sdgb#?MR| 1KW3l<v-6 81.supervision of counting 监盘
8W-]t1O%! ^pJ0nY#c 82.observation 观察
GS}0;x }l.KpdRT2 83.confirmation 函证
7 ,$ axvLw d4ic9u*D 84.computation 计算
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f5 'To<T 85.analytical procedures 分析程序
>4Iv[ D1 _kh>Z 86.vouch 核对
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87.trace 追查
hgj CXl /r-8T>m 88.audit sampling 审计抽样
w3<Z?lj: h=hoV5d@ 89.error 误差
rwoF}} :OHSxb>[ 90.expected error 预期误差
)j\r,9<K+5 `/c7h16 91.population 总体
=Q@6c {b(rm,% 92.sampling risk 抽样风险
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<$ ,SAbC*nq 93.non- sampling risk 非抽样风险
?hKm&B;d aJI>FTdK 94.sampling unit 抽样单位
7k>zuzRyF HH7[tGF 95.statistical sampling 统计抽样
m6-76ma,hi 77``8, 96.tolerable error 可容忍误差
Dft4isyt^ =Qyqfy*@D? 97.the risk of under reliance 信赖不足风险
60'6/3 Pfm*<,'x"[ 98.the risk of over reliance 信赖过度风险
j?( c}!} \kxh#{$z? 99.the risk of incorrect rejection 误拒风险
"rVU4F) }bp.OV-+ 100. the risk of incorrect acceptance 误受风险
4*iHw+%mq [1<(VyJ}ye 101.working trial balance 试算平衡表
.M8=^,h^K @2u#93Y 102.index and cross-referencing 索引和交叉索引
Bn{)|&; rrAqI$6 103.cash receipt 现金收入
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0 RXM}hqeG 104.cash disbursement 现金支出
\OP9_J(* uw_H:-J 105.bank statement 银行对账单
ikr7DBLt 1ADv?+j)A/ 106.bank reconciliation 银行存款余额调节表
O'OFz}x), k9l^6#<? 107.balance sheet date
资产负债表日
z<t>hzl7 PzLJ/QER 108.net realizable value 可变现净值
oQ{cSThj 0:. 6rp 109.storeroom 仓库
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KhrFg1| +ZX.1[O 111.price list 价目表
>zFD$ \ p3v#0R{ 112.positive confirmation request 积极式询证函
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<r 113.negative confirmation request 消极式询证函
5\&]J7( SAy{YOLtl 114.purchase requisition 请购单
W]zwghxH 4j^bpfb, 115.receiving report 验收报告
z#RuwB+ '^DUq?E4 116.gross margin 毛利
.D!WO t?HF-zQ 117.manufacturing overhead 制造费用
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d" 'aZASPn[ 118.material requisition 领料单
lQWBCJ8y y`6\L$c 119.inventory-taking 存货盘点
{<!hlB oK$'9c5< 120.bond certificate 债券
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z$q H~eGgm;p 121.stock certificate 股票
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/,m ~pRs- 122.audit report 审计报告
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ZK%)vq0 123.entity 被审计单位
Mb1wYh V,vc_d?,_o 124.addressee of the audit report 审计报告的收件人
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: h"r!q[MNo 125.unqualified opinion 无保留意见
(Igu:= `|,Bm|~: 126.qualified opinion 保留意见
i&*<lff ?^. Pt 127.disclaimer of opinion 无法表示意见
a MsJO*;> #Skj#)I" 128.adverse opinion 否定意见
"|hlDe< i?x$w{co 查看《
注会考试《审计》中的128个英文单词(一) 》
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