61.assessed level of material misstatement risk 重大错报风险的评估水平
"r~/E|Da< ^fQa whub 62.simall business 小规模企业
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会计系统
&O5O@3:7] J@OK"%12 64.test of control 控制测试
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.9R 65.walk-through test 穿行测试
]=p^32 <.2jQ#So 66.communication 沟通
WXY-]ir. >Q=Q%~ 67.flow chart 流程图
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' 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
4hxa|f fRT4>So 70.substantive procedures 实质性程序
s\< @v7A +i#s |kKs\ 71.assertions 认定
)}P/xY0 Dr76+9'i 72.esistence 存在
eL<jA9cJ9 M!D6i5k, 73.occurrence 发生
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K { FZ/ rP}[> 75.rights and obligations 权利和义务
JL>frS3M DN iH" 0% 76.valuation and allocation 计价和分摊
K&,";9c ` Z/ MQ 77.cutoff 截止
M[+#*f.T} N}1yDN 78.accuracy 准确性
E*IP#:R Pf/8tXs} 79.classification 分类
pTB7k3g <s7cCpUFP 80.inspection 检查
IA{W-RRb i"=lxqWeaV 81.supervision of counting 监盘
yn"4qC#Z 7xQ:[P!G+ 82.observation 观察
JypP[yQ nt+OaXe5D 83.confirmation 函证
ky-nP8L} *G7cF 84.computation 计算
+ ~5P7dh6 q3#+G:nh 85.analytical procedures 分析程序
Y9>92#aME vj344B 86.vouch 核对
rmo\UCD f0j]!g 87.trace 追查
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88.audit sampling 审计抽样
Aq*?Q/pV Goc?HR 89.error 误差
? dHl' K!.t}s.t 90.expected error 预期误差
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Bdxdx*zt 91.population 总体
Lt=32SvTn 5 7t.Ud 92.sampling risk 抽样风险
gBi3^GxjM? >*VvV/UU 93.non- sampling risk 非抽样风险
N%xCyZ '?mF,Co{ 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
Um6}h@> 7U_ob"`JV 96.tolerable error 可容忍误差
RJzIzv99m ruvfp_: 97.the risk of under reliance 信赖不足风险
W.kcN, ~F@n `!c 98.the risk of over reliance 信赖过度风险
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Y`(Ri-U4 99.the risk of incorrect rejection 误拒风险
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gu<xlW 100. the risk of incorrect acceptance 误受风险
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JTp 101.working trial balance 试算平衡表
){w{# RuIBOo\XL7 102.index and cross-referencing 索引和交叉索引
+cqUp6x. wCg7JW# 103.cash receipt 现金收入
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104.cash disbursement 现金支出
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| =C/k 9!Q ZuZY 105.bank statement 银行对账单
1Ub=RyB gM>?w{!LBx 106.bank reconciliation 银行存款余额调节表
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资产负债表日
D^6iQW+.P r^}0qO,XM 108.net realizable value 可变现净值
cMZy~> ~LpkA`Hn! 109.storeroom 仓库
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+] ;WN 110.sale invoice 销售发票
cYK:Y!|`F S,6/X.QBv 111.price list 价目表
>"bW' n'V{ 112.positive confirmation request 积极式询证函
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) 113.negative confirmation request 消极式询证函
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6_KvS 114.purchase requisition 请购单
GJcxqgk$ =bC' >qw} 115.receiving report 验收报告
/Q(boY{ "NLuAB.P 116.gross margin 毛利
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117.manufacturing overhead 制造费用
Zw0KV%7hD L5I!YP#v 118.material requisition 领料单
02t({>` iKrk?B< 119.inventory-taking 存货盘点
tW|0_m>{ ;hDk gp 120.bond certificate 债券
J^jd@E PY7H0\S) 121.stock certificate 股票
r_$*euh@ E8r6P:5d` 122.audit report 审计报告
AE~a=e\x %Hd[,duwO 123.entity 被审计单位
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v[ML=pL 2_HIn 125.unqualified opinion 无保留意见
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$aJ6i7C,j} a`xAk^w+ 127.disclaimer of opinion 无法表示意见
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$o9 128.adverse opinion 否定意见
]$L5}pE3 zJy=1r 查看《
注会考试《审计》中的128个英文单词(一) 》
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