61.assessed level of material misstatement risk 重大错报风险的评估水平
A\IQM^i :e|[gEA 62.simall business 小规模企业
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会计系统
n9p_D y8k*{1MuO 64.test of control 控制测试
~8#Ku,vEy \f6@B:?y 65.walk-through test 穿行测试
Q3OGU} F "?r=n@Kv 66.communication 沟通
zVL"$ ) EqB3f_ 67.flow chart 流程图
qT}AY.O%^ I]dt1iXu_{ 68.reperformance of internal control 重新执行
Eh{]so o fw0_)!Q 69.audit evidence
审计证据
S="teH[ NrTK+6 z 70.substantive procedures 实质性程序
wE*jN~ |1z?#@BH 71.assertions 认定
^qgOgu 1+0DTqWz 72.esistence 存在
h0v4!`PQ- <XAW-m9SC 73.occurrence 发生
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'hP& 74.completeness 完整性
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6eV 75.rights and obligations 权利和义务
-kZOve|5 Ait3KIJ9 76.valuation and allocation 计价和分摊
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/`)>W : 77.cutoff 截止
C OC6H'F e.<y-b? 78.accuracy 准确性
K@DK4{ K;fRDE){ 79.classification 分类
B)1.CHV%< #^Io9dAh 80.inspection 检查
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dpzWod Pn;Tg7oz 81.supervision of counting 监盘
;K+'J0 2:>|zmh_ 82.observation 观察
,m^@S x<-n}VK\ 83.confirmation 函证
JC[G5$E :^Ouv1!e1 84.computation 计算
2G4OK7x "N|gU;~W 85.analytical procedures 分析程序
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&XqjS 86.vouch 核对
9*"Ae0ok1 l-GQ AI8 87.trace 追查
k8~/lE.Wy ^71!.b% 88.audit sampling 审计抽样
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f T&>L 2d`:lk%\ 90.expected error 预期误差
v;r!rZX in/ITy- 91.population 总体
f-!A4eKe H+VKWGmfG 92.sampling risk 抽样风险
@H?_x/qBT _ zh>q4M 93.non- sampling risk 非抽样风险
qq)Dh'5*e, X9d~r_2&m< 94.sampling unit 抽样单位
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O)I&KH +Je(]b@ 95.statistical sampling 统计抽样
~|7jz;$V w,'"2^Cwy 96.tolerable error 可容忍误差
?\eq!bu bkZ~O=uv$- 97.the risk of under reliance 信赖不足风险
FK8GBkQ! r-ldqj 98.the risk of over reliance 信赖过度风险
`9+>2*k %Q0J$eC 99.the risk of incorrect rejection 误拒风险
C9`J6Uu x9c/;Q&m 100. the risk of incorrect acceptance 误受风险
-}h+hS50F JpFfO<uO 101.working trial balance 试算平衡表
:tv:46+s= ,s?7EHtC 102.index and cross-referencing 索引和交叉索引
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8, >YB+Hb 103.cash receipt 现金收入
{APsi7HYBr 6__#n` 104.cash disbursement 现金支出
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-vf<QO] 105.bank statement 银行对账单
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$^t xKKR'v:o\ 106.bank reconciliation 银行存款余额调节表
:[#~,TW e@-"B9~ 107.balance sheet date
资产负债表日
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ifQ@ 108.net realizable value 可变现净值
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r%# GQNs :oRJ' 109.storeroom 仓库
X>n\@rTo " iCR68e 110.sale invoice 销售发票
Zl0Kv*S :?Xd&u0){ 111.price list 价目表
=ZsM[wd WhO;4-q)2 112.positive confirmation request 积极式询证函
%'}L.OvG v}=3 113.negative confirmation request 消极式询证函
Wp0e?bK_ x4PH-f-7 114.purchase requisition 请购单
nt/+?Sj o8:K6y 115.receiving report 验收报告
CvCk#:@HM Q]';1#J\ 116.gross margin 毛利
ZWC-<QO"< Fh XR!x^ 117.manufacturing overhead 制造费用
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Xwg|fr+p t|gEMDGa3 119.inventory-taking 存货盘点
-%&_LE9ZtS $J/Z~(=JT 120.bond certificate 债券
OIF0X! TzXivE@mm 121.stock certificate 股票
BReNhk)S ?|8QL9Q"| 122.audit report 审计报告
;&2J9 ` Nn^ 123.entity 被审计单位
+Xi#y}% |~mi6 lJ6 124.addressee of the audit report 审计报告的收件人
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8oSndfV 125.unqualified opinion 无保留意见
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FhgO5@BO 126.qualified opinion 保留意见
|kvom 4 T [)}F4Jsz% 127.disclaimer of opinion 无法表示意见
Hno:"k? 8K!
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v535LwFW Do7&OBI~ 查看《
注会考试《审计》中的128个英文单词(一) 》
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