61.assessed level of material misstatement risk 重大错报风险的评估水平
X`tOO <JJkki 62.simall business 小规模企业
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会计系统
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t ju r1!rg% 64.test of control 控制测试
BMe72 p0?o<AA%O 65.walk-through test 穿行测试
I}1fEw>8 @V7;TJk 66.communication 沟通
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_ 67.flow chart 流程图
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i<0|S 68.reperformance of internal control 重新执行
a?l_-Fi \(wn@/yP' 69.audit evidence
审计证据
X #H:&*[! I"~xDa! 70.substantive procedures 实质性程序
\}n !yYh( pEJ#ad 71.assertions 认定
ho(5r5SNE ?@yank| 72.esistence 存在
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tsFS~ WNl&v] 73.occurrence 发生
G)4ZK#wz j#4+- 74.completeness 完整性
PV?1g|tYv Hs.6;|0% 75.rights and obligations 权利和义务
aViJ |qQ{ 8T%) 76.valuation and allocation 计价和分摊
f&+XPd % {_?T:` 77.cutoff 截止
SxnIX/]J {/th`#o4b 78.accuracy 准确性
dw'<" +zO d%S=$}o 79.classification 分类
z%++\.g_ 'nC3:U 80.inspection 检查
Smi%dp. XPGL3[w\V 81.supervision of counting 监盘
cH+h=E= (R9QBZP5 82.observation 观察
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dcV,_ 83.confirmation 函证
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:|*Gnu ]J8KCjq@ 85.analytical procedures 分析程序
Kx(76_XD V=G b>_d 86.vouch 核对
*#ob5TBq[ -lJx%9> 87.trace 追查
*%P>x}6w3 YlZYS'_ 88.audit sampling 审计抽样
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VN^o ;PuyA 89.error 误差
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'7S!6kd? 90.expected error 预期误差
l Q=&jkw lGD%R'} 91.population 总体
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GoGohsj {[YqGv=fF 93.non- sampling risk 非抽样风险
?.4yg( Q#yu( 94.sampling unit 抽样单位
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vo1J 95.statistical sampling 统计抽样
&KOG[tv %J/fg<W1 96.tolerable error 可容忍误差
qK9L+i #;qFPj- v 97.the risk of under reliance 信赖不足风险
>o0&:h|>$' }a #b$]Y 98.the risk of over reliance 信赖过度风险
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+ 99.the risk of incorrect rejection 误拒风险
e]dPF[?7 P;HVL flu 100. the risk of incorrect acceptance 误受风险
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9I\ 101.working trial balance 试算平衡表
zR3lX}g 4U LJtM3 102.index and cross-referencing 索引和交叉索引
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H $ g1wK}B3 103.cash receipt 现金收入
;*<{*6;=? pQ[o3p!&9 104.cash disbursement 现金支出
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bx%u7Q rA1zyZlz 105.bank statement 银行对账单
rC1qGzg\a 6.`} &E 106.bank reconciliation 银行存款余额调节表
( 7rz: Tv*1q.MB 107.balance sheet date
资产负债表日
0,"n-5Im RJ=c[nb 108.net realizable value 可变现净值
WcZo+r (d5vH)+A 109.storeroom 仓库
Z,N7nMJf I9Edw] 110.sale invoice 销售发票
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!CP_ 4cErk)F4 111.price list 价目表
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D`o [#,X$O> 112.positive confirmation request 积极式询证函
Gct&}]3pm ||*&g2Y 113.negative confirmation request 消极式询证函
OGE#wG"S Mi%1+ 114.purchase requisition 请购单
NXWIE4T>*^ O_s9 115.receiving report 验收报告
kw}ISXz v w/^0tZ~ 116.gross margin 毛利
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[ 117.manufacturing overhead 制造费用
5wE !_ng>| r=P$iG'& 118.material requisition 领料单
!7,K9/" KOAz-h@6 119.inventory-taking 存货盘点
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I1V#. 120.bond certificate 债券
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8^ ~ZNU-~v Bgo"JNM 122.audit report 审计报告
v#<+n{B i-"h"nF" 123.entity 被审计单位
YiI:uG!|D +hKPOFa' 124.addressee of the audit report 审计报告的收件人
pYi=q w'!}(Z5X? 125.unqualified opinion 无保留意见
K9z_=c+ Ie`SWg*WL 126.qualified opinion 保留意见
9q0,K" x) {7M4SC@p| 127.disclaimer of opinion 无法表示意见
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E%~} Cn./N aq 128.adverse opinion 否定意见
]5)&36 Q'Jpsmwu 查看《
注会考试《审计》中的128个英文单词(一) 》
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