61.assessed level of material misstatement risk 重大错报风险的评估水平
`rcjZ^n m1<B6*iG" 62.simall business 小规模企业
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会计系统
U8c0C/ 3HA{18{4uP 64.test of control 控制测试
'D-imLV<< "pH+YqJ$ 65.walk-through test 穿行测试
I;`V*/s8" $W2g2[+ 66.communication 沟通
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V IFE C_F> 67.flow chart 流程图
7OZs~6( 1idEm*3&( 68.reperformance of internal control 重新执行
<E^:{J95 tQ/w\6{ 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
!!QMcx_C#/ >Kr,(8rA 71.assertions 认定
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tf @M,_mX 72.esistence 存在
0 #q_LB "<&F=gV 73.occurrence 发生
saV3<zgx YcGqT2oLP 74.completeness 完整性
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9k^Hd[L$ 75.rights and obligations 权利和义务
$a-~ozr`C p$ko=fo-*_ 76.valuation and allocation 计价和分摊
p;p G@Vg /Ly%-py-$ 77.cutoff 截止
Gzs x0%`) [$./'-I] 78.accuracy 准确性
X23TS` 4@bL` L) 79.classification 分类
!~Z L I8[G!u71)_ 80.inspection 检查
}ri"u;.R qV^H vZJ 81.supervision of counting 监盘
>Z3}WMgBN We9mkwK7C 82.observation 观察
Sd)D-S hA"N&v~ 83.confirmation 函证
A$oYw(m# +EpT)FJX 84.computation 计算
<1@_MYo W<x2~HW( 85.analytical procedures 分析程序
m xWaXb 9 ROKueP 86.vouch 核对
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R#r?<Ofw4 87.trace 追查
kL&^/([9 QQ?` 1W 88.audit sampling 审计抽样
CSD8?k]2 Z^h4%o-l{ 89.error 误差
}&!rIU xLGAP-mx] 90.expected error 预期误差
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91.population 总体
Z|7Y1W[ LAr6J 92.sampling risk 抽样风险
7?A}qmv O" z=+79q 93.non- sampling risk 非抽样风险
{g);HnmPN xF ,J[Aj 94.sampling unit 抽样单位
{o]OxqE@ H8\N~> 95.statistical sampling 统计抽样
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Tnb *+J&ebSTN 96.tolerable error 可容忍误差
$GYy[-.` Ck[Z(=b$$: 97.the risk of under reliance 信赖不足风险
N),Zb^~nw #-kyZ 98.the risk of over reliance 信赖过度风险
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soc-b )ei+ewVZ 99.the risk of incorrect rejection 误拒风险
a|fyo#L %;zA_Wg 100. the risk of incorrect acceptance 误受风险
R{*p\; (K2 p3M^ 101.working trial balance 试算平衡表
FUHjY +\{!jB*g 102.index and cross-referencing 索引和交叉索引
*{tJ3<t(1 Cd(Ov5% 103.cash receipt 现金收入
-nU_eDy $D45X< 104.cash disbursement 现金支出
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ZLO_5#< 105.bank statement 银行对账单
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9! 7u!p.kN 106.bank reconciliation 银行存款余额调节表
\(Hg_]>m 1~_]"Y' 107.balance sheet date
资产负债表日
D9Q%*DLd$_ QGsUG_/_P 108.net realizable value 可变现净值
7&+Gv6E FS']3uJ/ 109.storeroom 仓库
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L~2 O,DA{> *m 110.sale invoice 销售发票
.!Z.1:YR ebQYk$@ 111.price list 价目表
zZA I"\;W [OMKk#vW 112.positive confirmation request 积极式询证函
A]>0lB ]zD/W%c 113.negative confirmation request 消极式询证函
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p9 114.purchase requisition 请购单
dz7*a{ jIEK[vJ` 115.receiving report 验收报告
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5T`|~)! 116.gross margin 毛利
1 iE !.F`8OD`u 117.manufacturing overhead 制造费用
9}": }! mjH8q&szf 118.material requisition 领料单
(3_2h4O LtCkDnXk 119.inventory-taking 存货盘点
_tYt<oB~% ,g/ UPK8K= 120.bond certificate 债券
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*BSL=8G{ IU3OI:uq 122.audit report 审计报告
r Yc?y mWO=(}Fb\ 123.entity 被审计单位
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rs!J<CRq N>@AsI 125.unqualified opinion 无保留意见
[=XsI]B\ :pOX, 126.qualified opinion 保留意见
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> +DVU"d 127.disclaimer of opinion 无法表示意见
fv)-o&Q# "IB)=Hc 128.adverse opinion 否定意见
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Mc{1Cdj 查看《
注会考试《审计》中的128个英文单词(一) 》
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