61.assessed level of material misstatement risk 重大错报风险的评估水平
BYKONZu xIb"8,N 62.simall business 小规模企业
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会计系统
l|Y?]LNr Mr}K-C?ge 64.test of control 控制测试
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)2<$d 65.walk-through test 穿行测试
jqJ't)N 71I: P|.> 66.communication 沟通
P2t9RCH <l`xP)] X 67.flow chart 流程图
t/KH` sWGc1jC?.F 68.reperformance of internal control 重新执行
AEw~LF2w bMvHAtp 69.audit evidence
审计证据
1:j[p=Q& ] v8 .ym 70.substantive procedures 实质性程序
j` 5K7~hv P: QSr8K 71.assertions 认定
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O]$2 72.esistence 存在
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^@~ _Z0O]>KH 73.occurrence 发生
py':UQS*q d#>iFD+ 74.completeness 完整性
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j13cC$ z:JQ3D7/we 75.rights and obligations 权利和义务
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yC1M 77.cutoff 截止
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tvEf-z x:0nK, 79.classification 分类
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.% {4B,d$ 80.inspection 检查
6 66f;h ZGgM-O1 81.supervision of counting 监盘
^,sKj- 5m\T~[`% 82.observation 观察
v$]eCj' FI=]K8 83.confirmation 函证
=&-+{txs VPI;{0kh 84.computation 计算
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85.analytical procedures 分析程序
rI;84=v2&9 Bf+7;4- 86.vouch 核对
syB.Z-Cpd grbUR)f<?- 87.trace 追查
.{-C* d>k"#| 88.audit sampling 审计抽样
i286`SLU 89+Q^79m 89.error 误差
xwe^_7 L>>Cx`ASi 90.expected error 预期误差
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WQn uNXKUJ V0 91.population 总体
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TZ>_N;jTZ g|V md 94.sampling unit 抽样单位
(N/KP+J$n ;Q8LA",5d 95.statistical sampling 统计抽样
}MCJ$=5 (I0QwB 96.tolerable error 可容忍误差
,#blY~h8^ nAY'1!O i 97.the risk of under reliance 信赖不足风险
5* 3T+OK s:f%=4-7 98.the risk of over reliance 信赖过度风险
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Qd,CX JV_V2L1Ut 99.the risk of incorrect rejection 误拒风险
QsC6\Gt# XmI63W* 100. the risk of incorrect acceptance 误受风险
60Szn]z'8[ ^f_4w|u,+ 101.working trial balance 试算平衡表
5FQtlB9F 5 4vDP 9 102.index and cross-referencing 索引和交叉索引
d%w#a3( KXvBJA$ 103.cash receipt 现金收入
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MFqM6_ 104.cash disbursement 现金支出
~uRL+<.c WB(Gx_o3 105.bank statement 银行对账单
*r|)@K| 2GW.'\D 106.bank reconciliation 银行存款余额调节表
MzX4/*ba G}ccf% 107.balance sheet date
资产负债表日
bUS"1Tg]*6 vzPuk|q3 108.net realizable value 可变现净值
y>jP]LR4 86HK4sES 109.storeroom 仓库
,bnrVa(I X|wg7>kh*` 110.sale invoice 销售发票
+#=l{_Z,ZJ d@IV@'Q7u 111.price list 价目表
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4o``t] 112.positive confirmation request 积极式询证函
k<i#agq zd-qQ.j0 113.negative confirmation request 消极式询证函
%SJ2W>e RZrQ^tI3" 114.purchase requisition 请购单
O=2SDuBZ hUO&rov3@ 115.receiving report 验收报告
B>XfsZS C<u<:4^H 116.gross margin 毛利
Pt^SlX^MM X^c2 117.manufacturing overhead 制造费用
1SO!a R#g Gr}lr gP S 118.material requisition 领料单
uE%$<o*# j|X>:!4r 119.inventory-taking 存货盘点
3rh@|fg)E M#a1ev 120.bond certificate 债券
Yp(F}<f? GO<,zOqvU 121.stock certificate 股票
~]LkQQ' &8R!`uh1 122.audit report 审计报告
<yw(7 UD}#c:I 123.entity 被审计单位
~&\} qz3 #BLmT-cl 124.addressee of the audit report 审计报告的收件人
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"gTS 125.unqualified opinion 无保留意见
I2G:jMPy ;.EW7`)Z 126.qualified opinion 保留意见
5i|DJ6 I`-N]sf^ 127.disclaimer of opinion 无法表示意见
9f U,_`r DLBHZ?+! 128.adverse opinion 否定意见
>uR0Xs;V Ap)[;_9BD 查看《
注会考试《审计》中的128个英文单词(一) 》
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