61.assessed level of material misstatement risk 重大错报风险的评估水平
}%B^Vl%ZZ 15i8) 4h 62.simall business 小规模企业
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会计系统
$0C1';=^} $okGqu8z.O 64.test of control 控制测试
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I^pD=1Y] IG?044Y 66.communication 沟通
DW^E46k)A -MrEJ 67.flow chart 流程图
fHek!Jv. Y4]USU!PA 68.reperformance of internal control 重新执行
1=x4m=wV DGMvYNKTj 69.audit evidence
审计证据
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B 70.substantive procedures 实质性程序
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71.assertions 认定
R=jIVw' 4-@D` ,3L 72.esistence 存在
9H~3&-8& 0?3Ztdlb 73.occurrence 发生
k23*F0Dv mAkR<\?iTF 74.completeness 完整性
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B +Z0@z^6\ 75.rights and obligations 权利和义务
N5u.V\F!z\ LJK<Xen 76.valuation and allocation 计价和分摊
PYDf|S7 wykk</eQ.i 77.cutoff 截止
:*V1jp+ 9V*h:[6a( 78.accuracy 准确性
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79.classification 分类
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\f3L a 80.inspection 检查
wjGD[~mB ^sxcBG 81.supervision of counting 监盘
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^Lg*t3I !\.%^LK1 82.observation 观察
zoYw[YP 9 5\Sm^t|Tx 83.confirmation 函证
%k(V 2]WF <`8l8cL 84.computation 计算
Id3i qAL )0Av:eF-+ 85.analytical procedures 分析程序
a=3?hVpB IM:*uv 86.vouch 核对
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hf qOO2@c 87.trace 追查
:e1BQj`R A;E7~qOG 88.audit sampling 审计抽样
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"s 89.error 误差
kWs"v6B "I.PV$Rxl 90.expected error 预期误差
HhkubG)\ S~auwY ,< 91.population 总体
,gHgb `[vm{+i 92.sampling risk 抽样风险
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%r; 93.non- sampling risk 非抽样风险
03aa>IO Dg]( ?^ 94.sampling unit 抽样单位
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i`7S 95.statistical sampling 统计抽样
.0$$H"t u'"VbW3u n 96.tolerable error 可容忍误差
lqPzDdC^> tm27J8wPzV 97.the risk of under reliance 信赖不足风险
}$-;P=k 8jyg1NN D 98.the risk of over reliance 信赖过度风险
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|[uR$|Y JGjqBuz#A* 99.the risk of incorrect rejection 误拒风险
4?GW]'d 6BT o% 100. the risk of incorrect acceptance 误受风险
6{/HNEI*1 *,Bo $:(n 101.working trial balance 试算平衡表
"0al"? mouLjT&p 102.index and cross-referencing 索引和交叉索引
~Xa8\> bnS"@^M 103.cash receipt 现金收入
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/q/8-l at_~b Ox6X 104.cash disbursement 现金支出
sBozz # 7;H!F!K] 105.bank statement 银行对账单
EMyMed_ dq$H^BB+> 106.bank reconciliation 银行存款余额调节表
iXl6XwWT%8 L[4Su;D 107.balance sheet date
资产负债表日
>U/m/H' FM\yf]' 108.net realizable value 可变现净值
gWcl@|I;\ "5 \<. 109.storeroom 仓库
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RR 110.sale invoice 销售发票
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Er; @nOyD hrsMAh! 112.positive confirmation request 积极式询证函
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# fvt:iE 113.negative confirmation request 消极式询证函
.GG6wL<$? 1k&**!S]% 114.purchase requisition 请购单
0<3)K[m~H *_Y{wNF* 115.receiving report 验收报告
>>}4b2U sdkKvo.y0 116.gross margin 毛利
>s3H_X3F ,9T-\)sT 117.manufacturing overhead 制造费用
i"eUacBz/- 6.X| .N 118.material requisition 领料单
:by EXe;3 G&P[n8Z$ 119.inventory-taking 存货盘点
-rC_8.u : D[d+lq#p 120.bond certificate 债券
3@'3U?Hin EJF*_<f9O 121.stock certificate 股票
Qrr8i:Y^ _T,X z_ 122.audit report 审计报告
Yvky=RM {(o$? = 123.entity 被审计单位
&p/^A[ p#['CqP8 124.addressee of the audit report 审计报告的收件人
DEmU},<S p[kEFE,% 125.unqualified opinion 无保留意见
,MH9e! ]xO`c 126.qualified opinion 保留意见
nJEm&"AI v;!f 127.disclaimer of opinion 无法表示意见
XJ\j0 .W>LsEk 128.adverse opinion 否定意见
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CN 查看《
注会考试《审计》中的128个英文单词(一) 》
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