61.assessed level of material misstatement risk 重大错报风险的评估水平
&JYkh > r/@ Wn 62.simall business 小规模企业
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会计系统
z7z9lDS )G;Hf?M 64.test of control 控制测试
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ce*W9` 89j:YfA=v 65.walk-through test 穿行测试
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H:x; 66.communication 沟通
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>i|"-O 67.flow chart 流程图
ei>iXDt NcHU) 68.reperformance of internal control 重新执行
A^$xE6t ll[&O4.F 69.audit evidence
审计证据
H DD)AM&p mfF `K2R 70.substantive procedures 实质性程序
x}O,xquY 7SN61)[m 71.assertions 认定
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b 72.esistence 存在
L7n G5i ?`xm_udc 73.occurrence 发生
]jPP]Z:y q!+:zZu 74.completeness 完整性
;y{(#X# <o[3*59 75.rights and obligations 权利和义务
6xAxLZz< vC^{,?@ 76.valuation and allocation 计价和分摊
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NzGs I(WIT=Wi< 77.cutoff 截止
BJ\81 R $iMLT8U 78.accuracy 准确性
4;>HBCM4- S>p0{:zM 79.classification 分类
uix/O*^ {-MjsBR 80.inspection 检查
,t;US.s([. *0?@/2& 81.supervision of counting 监盘
<`G-_VI #d<|_ 82.observation 观察
4.uaWM)2 CW/<?X<!n 83.confirmation 函证
X$@qs9?)^ Ycx}FYTY 84.computation 计算
>4-9 @i0FV -j2y#aP 85.analytical procedures 分析程序
AlG5n' |:Maa6(W 86.vouch 核对
gHkHAOe/ ]zCD1*) 87.trace 追查
?FUK_] ywkRH 88.audit sampling 审计抽样
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%3|/t-US .p*?g; 90.expected error 预期误差
~'0ZW<X. 61_-G#W 91.population 总体
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92.sampling risk 抽样风险
c`UFNNm= $duT'G, - 93.non- sampling risk 非抽样风险
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l/N%o jN'h/\ 94.sampling unit 抽样单位
r:g_mMvB [}GK rI 95.statistical sampling 统计抽样
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OK{ 96.tolerable error 可容忍误差
1|!)*!hu Y)$%-'=b+ 97.the risk of under reliance 信赖不足风险
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c#`IF6qj arRU` 6? 99.the risk of incorrect rejection 误拒风险
JZ*.;}" -^(KGu&L&u 100. the risk of incorrect acceptance 误受风险
HRjbGc|[ A+frKoi 101.working trial balance 试算平衡表
~K;hXf ;+|Z5+7!6 102.index and cross-referencing 索引和交叉索引
q8-hbWNm4 X9SOcg3a 103.cash receipt 现金收入
Q-F$Ryj^ 7:Rt) EE2 104.cash disbursement 现金支出
<1Sj_HCT vfvp# 105.bank statement 银行对账单
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\%bJXTK&W 106.bank reconciliation 银行存款余额调节表
HwZl"!;Mry j;V\~[I^u 107.balance sheet date
资产负债表日
9E8&~y afna7TlS 108.net realizable value 可变现净值
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]c~ _x3=i\O, 109.storeroom 仓库
X%&7-PO =<m!%/I 110.sale invoice 销售发票
)bL(\~0g~ jpS$5Ct 111.price list 价目表
>;Vfs{Z(q Njr;Wa.r+ 112.positive confirmation request 积极式询证函
Zlh 2qq h(~/JW[ 113.negative confirmation request 消极式询证函
qsXkm4 TU2oQ1 114.purchase requisition 请购单
/Z!$bD r\F2X J^ 115.receiving report 验收报告
p~=z)7%e' E8"&gblg 116.gross margin 毛利
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{P4 j[FB*L1!D 117.manufacturing overhead 制造费用
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Lk@+iHf 119.inventory-taking 存货盘点
`GY3H3B t']/2m.&p 120.bond certificate 债券
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MN5}}@ 121.stock certificate 股票
mAGD qz>f sJ^Ff 122.audit report 审计报告
b?Uk%Z]+v 3D!7,@&>3 123.entity 被审计单位
-3~S{) a9.255 124.addressee of the audit report 审计报告的收件人
2|i1} 77sG;8HE 125.unqualified opinion 无保留意见
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;A '^ 126.qualified opinion 保留意见
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rr\9HA 127.disclaimer of opinion 无法表示意见
$joGda ]3, 128.adverse opinion 否定意见
mwsBj) RMpiwO^ 查看《
注会考试《审计》中的128个英文单词(一) 》
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