61.assessed level of material misstatement risk 重大错报风险的评估水平
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Xvy }{qZ[/JwqN 62.simall business 小规模企业
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会计系统
1 s2>C!\ 6?mibvK 64.test of control 控制测试
'}JhzKNj %C'?@,7C 65.walk-through test 穿行测试
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66.communication 沟通
^aMg/.j }QcCS2)Ud 67.flow chart 流程图
8'.Hyy@; gsvuE 68.reperformance of internal control 重新执行
1i"WDu*h3 2*< nu><b 69.audit evidence
审计证据
c74.< @w 1N^[.= 70.substantive procedures 实质性程序
#*uL)2nR k\YG^I 71.assertions 认定
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Wpl eV"h0_ox 72.esistence 存在
c9'vDTE%~ Xy&A~F 73.occurrence 发生
dvx#q5f_S Eh;'S"{/?j 74.completeness 完整性
mpEK (p .E1rqB G 75.rights and obligations 权利和义务
3!Ij;$ @= Uh',F 76.valuation and allocation 计价和分摊
GR.^glG?6 i2U{GV<K-r 77.cutoff 截止
5 +YH.4R cAqLE\h 78.accuracy 准确性
(KD RkE|= "f2$w 79.classification 分类
9y8&9<# /?'FE 7Y 80.inspection 检查
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4*#18<u5 81.supervision of counting 监盘
kT66;Y[ 7P5)Z-K[ 82.observation 观察
K.nHii VUGmi]qd 83.confirmation 函证
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="! 84.computation 计算
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<@..C Jr!JHC9i 85.analytical procedures 分析程序
TG?brgW 7~%?# 86.vouch 核对
x7w4[QYw rgv?gaQ> 87.trace 追查
,vawzq[oSy k[YS8g-Q 88.audit sampling 审计抽样
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,gPS 89.error 误差
^4hO tBWrL{xLe 90.expected error 预期误差
(vnAbR#e 9(7-{,c 91.population 总体
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i94\vVa 92.sampling risk 抽样风险
mb3"U"ohs .},'~NM] 93.non- sampling risk 非抽样风险
F4z{LhZ o4,6.1} 94.sampling unit 抽样单位
EU;9*W< aCj&O:]= 95.statistical sampling 统计抽样
EjR9JUu ]Sz:|%JP1 96.tolerable error 可容忍误差
q`a'gJx#y xn(kKB. 97.the risk of under reliance 信赖不足风险
(OL4Ex' ] xml7Uarc 98.the risk of over reliance 信赖过度风险
lU\[aNs {9pZ)tB 99.the risk of incorrect rejection 误拒风险
`25yE/ _Y4` xv0/ 100. the risk of incorrect acceptance 误受风险
,PW'#U: uyWunpT 101.working trial balance 试算平衡表
*#|&JIEsi Rsk4L0 102.index and cross-referencing 索引和交叉索引
-f^tE,- 'sKk"bi;0 103.cash receipt 现金收入
-3*]G^y2 &h)yro 104.cash disbursement 现金支出
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}w~U< 105.bank statement 银行对账单
Y\P8v exUFS5d 106.bank reconciliation 银行存款余额调节表
NwvC[4 &PHTpkaam 107.balance sheet date
资产负债表日
@b%=H/5\ JFmC\ 108.net realizable value 可变现净值
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H 109.storeroom 仓库
ec;o\erPG {dlXLx!B 110.sale invoice 销售发票
b_taC^-l 'JE`(xD 111.price list 价目表
^z*t%<@[Q ;JT-kw6l5K 112.positive confirmation request 积极式询证函
RbnVL$c 2l'6. 113.negative confirmation request 消极式询证函
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Sgr 114.purchase requisition 请购单
vA{-{Q >]TWXmx/w 115.receiving report 验收报告
5C]x!>kX 1CZgb 116.gross margin 毛利
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TQ 117.manufacturing overhead 制造费用
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9 .`eN8Dl1 118.material requisition 领料单
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UI0VtR] 119.inventory-taking 存货盘点
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ZLejcYS 120.bond certificate 债券
<%eG:n,# $6 f3F?y7 121.stock certificate 股票
CHX #^0m. 8GUX{K 122.audit report 审计报告
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F$]Pk|, lL3U8}vn 124.addressee of the audit report 审计报告的收件人
a1lh-2xX 4D4j7 125.unqualified opinion 无保留意见
CD~.z7,LC )ez9"# MH' 126.qualified opinion 保留意见
wc4=VC"y DvvK^+-~ 127.disclaimer of opinion 无法表示意见
gM:".Ee VTE .^EK! 128.adverse opinion 否定意见
rx|pOz,: tWcHb # 查看《
注会考试《审计》中的128个英文单词(一) 》
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