61.assessed level of material misstatement risk 重大错报风险的评估水平
9An_zrJ%i p] kpDx[9 62.simall business 小规模企业
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会计系统
-N`j` zb| f&=y\uP] 64.test of control 控制测试
Fhw:@@= r:.5O F} 65.walk-through test 穿行测试
seWYY $$ Yjxa=CD 66.communication 沟通
R:SFj!W1 [oN}zZP] 67.flow chart 流程图
>o #^r; g0t$1cUR 68.reperformance of internal control 重新执行
jG=*\lK6 ZM"J5}h 69.audit evidence
审计证据
r2?-QvQ `=b)fE 70.substantive procedures 实质性程序
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}Y\Ayl 71.assertions 认定
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$) .QX|:]|n 72.esistence 存在
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|aef$f5 74.completeness 完整性
hPtSY'_@_ 9Mo(3M 75.rights and obligations 权利和义务
tK)E*! < V) T_ 76.valuation and allocation 计价和分摊
8mTjf Br 8XtZF,Du 77.cutoff 截止
sl^i%xJ|l' +T:F :X` 78.accuracy 准确性
=KJK'1m9 h,B ]5Of 79.classification 分类
Z\8TpwD2 7m0sF<P{g 80.inspection 检查
[G:wPp.y dK|6p_ 81.supervision of counting 监盘
ws9F~LmLbr *IWO ,! 82.observation 观察
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) ,aS6|~ac4 83.confirmation 函证
:3F&NsgHH [O*5\&6 84.computation 计算
"e62g n1K"VjZk 85.analytical procedures 分析程序
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"\4 O57n<J'6 86.vouch 核对
nokk!v / g2L^cP>2 87.trace 追查
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VW&&ft 88.audit sampling 审计抽样
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xC;b<~zN 89.error 误差
WCxt-+# O~yPe. 90.expected error 预期误差
L?!*HS7m Lf _`8Ux 91.population 总体
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<0u i)fAm$8#G 92.sampling risk 抽样风险
YCod\} 3 =*0<.Lo': 93.non- sampling risk 非抽样风险
@!/w'k8 cn (-{dCXM 94.sampling unit 抽样单位
I]N?}]uZ D?~`L[}I!} 95.statistical sampling 统计抽样
|&Gm.[IX;q ^qXc%hj g 96.tolerable error 可容忍误差
4Z>KrFO 7J$ 97.the risk of under reliance 信赖不足风险
e m`z=JGG x zmg'Br 98.the risk of over reliance 信赖过度风险
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tKz*9 99.the risk of incorrect rejection 误拒风险
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O^j,x g 8'J"+TsOW 100. the risk of incorrect acceptance 误受风险
,Cx @]] [#$: X+lw 101.working trial balance 试算平衡表
?)<DEu:Y nDx}6}5) 102.index and cross-referencing 索引和交叉索引
l<I.;FN^9@ U{(B)dFTH 103.cash receipt 现金收入
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$-Ex 104.cash disbursement 现金支出
?&?gQ#\N_J {xb8H 105.bank statement 银行对账单
ximW!y7 `tKrTq> 106.bank reconciliation 银行存款余额调节表
Vg9nb Z,AF^,H[ 107.balance sheet date
资产负债表日
A*tG[) yT<6b)&*& 108.net realizable value 可变现净值
u|prVzm\m Jcy{ ~>@7 109.storeroom 仓库
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m hQWo ]WF(J 110.sale invoice 销售发票
B3AWJ1o 9w)W| 9 111.price list 价目表
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zXY# |B{@noGX 112.positive confirmation request 积极式询证函
T`ofj7$: +aY]?] 113.negative confirmation request 消极式询证函
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A8P .z+S@s[O 114.purchase requisition 请购单
"O}u2B b zf4\V F 115.receiving report 验收报告
%XC3V7 WilKC|R]P 116.gross margin 毛利
ax)>rP,V $@Bd}35 J 117.manufacturing overhead 制造费用
gZf8/Tp\z 0jJ:WPR 118.material requisition 领料单
W(#u^,$e[ o;kxu(>yL' 119.inventory-taking 存货盘点
Xp67l!{v te[#FF3{ 120.bond certificate 债券
I4"(4u@P y2`}, 121.stock certificate 股票
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WS wU}%]FqtZ= 122.audit report 审计报告
z7X,5[P S+ 3lX7 123.entity 被审计单位
d1qvS@ jk\z-hd 124.addressee of the audit report 审计报告的收件人
M\_IQj '< .gKo 125.unqualified opinion 无保留意见
Ga]\~31NE pN4gHi= 126.qualified opinion 保留意见
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+\R__tx; `B$rr4_ 128.adverse opinion 否定意见
c5em*qCw$ ,,c+R?D 查看《
注会考试《审计》中的128个英文单词(一) 》
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