61.assessed level of material misstatement risk 重大错报风险的评估水平
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Og43Y 62.simall business 小规模企业
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会计系统
PxDh7{ '16b2n+F@# 64.test of control 控制测试
IB]l1< W v+?TEP 65.walk-through test 穿行测试
v #j$; #'9HU2 66.communication 沟通
j HJ`,# Qn)a/w- 67.flow chart 流程图
'AS|ZRr/ b2&0Hx 68.reperformance of internal control 重新执行
dVT$ VQg 9m~p0 ILh 69.audit evidence
审计证据
o]I\6,T/| ]|PiF+ 70.substantive procedures 实质性程序
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^yVa L>4"( 71.assertions 认定
i6Emhji \n|EM@=eE 72.esistence 存在
5uj?#)N CN8Y\<Ar 73.occurrence 发生
Vb]=B~ ^` ={@6{-tl 74.completeness 完整性
V{3x!+q |imM#wF 75.rights and obligations 权利和义务
Q:d]imw!O 9Y_HyOZ*GX 76.valuation and allocation 计价和分摊
fSvM(3Y<Qh dE{dZ#Jfi 77.cutoff 截止
K:#I fN1-d&T 78.accuracy 准确性
S k\K4 t)$:0 79.classification 分类
h^(*Tv-! dn$!& 80.inspection 检查
y,,dCca EaY?aAuS: 81.supervision of counting 监盘
<FkFs{(t mLLDE;7|} 82.observation 观察
V#gK$uv eF-."1 83.confirmation 函证
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&X(% 84.computation 计算
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!C)x C{xaENp 85.analytical procedures 分析程序
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.r9pA; y'nK>)WG4 86.vouch 核对
`%"\@< /dI&o,sA 87.trace 追查
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B Qxs~ 88.audit sampling 审计抽样
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F#/8 89.error 误差
b&N'C9/8 Ww+IWW@ 90.expected error 预期误差
ZdWm:(nkU h_3E)jc 91.population 总体
M; tqp8 3J|F?M"N7 92.sampling risk 抽样风险
}?_?V&K| ,77d(bR< 93.non- sampling risk 非抽样风险
CXx*_@}MU SBk4_J/_ 94.sampling unit 抽样单位
u$Jz~:=, }I6veagK 95.statistical sampling 统计抽样
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: E 96.tolerable error 可容忍误差
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B 97.the risk of under reliance 信赖不足风险
g63(E,;;J s.QwSbw-g 98.the risk of over reliance 信赖过度风险
=M[bnq*\ lc1(t:"[ 99.the risk of incorrect rejection 误拒风险
}t=!(GOb} }"P|`"WW 100. the risk of incorrect acceptance 误受风险
M@H;pJ+B oC: {aK6\ 101.working trial balance 试算平衡表
eFTpnG 5o'FS{6U 102.index and cross-referencing 索引和交叉索引
RVA(Q[ ; c&?m>2^6 103.cash receipt 现金收入
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Vf XsI 104.cash disbursement 现金支出
2M#Q.F (Ag16 105.bank statement 银行对账单
U}e!Wjrc mCsMqDH 106.bank reconciliation 银行存款余额调节表
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Rn(ec 107.balance sheet date
资产负债表日
t?-n*9,#S Fg5kX 108.net realizable value 可变现净值
kYqU9cB~ IS{wtuA. 109.storeroom 仓库
;!mzyb* t~EPn. 110.sale invoice 销售发票
wc NOLUl 2~1SQ.Q<RY 111.price list 价目表
+_?hK{Ib" $%CF8\0 112.positive confirmation request 积极式询证函
rJT^H5!o" F|o:W75 113.negative confirmation request 消极式询证函
+ocol6G7W 7uS~MW 114.purchase requisition 请购单
0w\zLU ~ Ei $nV 115.receiving report 验收报告
,]ma+(| 'EEJU/"u 116.gross margin 毛利
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Pw7]r<Q .9 on@S 118.material requisition 领料单
uk<4+x,2) jk; clwyz/ 119.inventory-taking 存货盘点
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|mdVdD~go fcRxp{*zO 121.stock certificate 股票
1MP~dRZ$ iZ3IdiZ 122.audit report 审计报告
\:# L) * J7DY f 123.entity 被审计单位
@; zl q#Z@+(^ 124.addressee of the audit report 审计报告的收件人
w(*vj '8RsN-w 125.unqualified opinion 无保留意见
UqFO|r"M ^pAAzr"hv 126.qualified opinion 保留意见
nX6u(U g|DF[ 127.disclaimer of opinion 无法表示意见
ENl)Ts`y ]_mb7X> 128.adverse opinion 否定意见
N_kMK ??-[eB. 查看《
注会考试《审计》中的128个英文单词(一) 》
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