61.assessed level of material misstatement risk 重大错报风险的评估水平
Uxik&M j3T)gFP 62.simall business 小规模企业
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dB JYA>Q& 63.accounting system
会计系统
yXv@yn 1#Hr{&2 64.test of control 控制测试
BHYguS^qz UnYb}rF#% 65.walk-through test 穿行测试
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`ptSR @TX@78fWz= 66.communication 沟通
*" C9F/R !MOsP<2 67.flow chart 流程图
xpo^\E?2 Kg2Du'WQ^ 68.reperformance of internal control 重新执行
QjG/H0*mP KG9-ac 69.audit evidence
审计证据
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.=t:Uy 70.substantive procedures 实质性程序
[rK`BnJX ^Jq('@ 71.assertions 认定
)oz2V9X{ 8>6<GdGL<n 72.esistence 存在
2nCc(F&+? 5(hv|t/a 73.occurrence 发生
= >tkc/aa J5HK1 74.completeness 完整性
YM'4=BlJHv $@71 w~y 75.rights and obligations 权利和义务
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m%3{ X;GU#8W 76.valuation and allocation 计价和分摊
Y)1J8kq_ t8h*SHD9 77.cutoff 截止
BG?>)]6 ~9vK6;0 78.accuracy 准确性
5;p|iT .74C~{}$ 79.classification 分类
~D4l64 t&q~ya/C 80.inspection 检查
1Q? RD%lkf Wkjp:`(-$r 81.supervision of counting 监盘
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r)Gm 82.observation 观察
r hucBm ZAN~TG<n 83.confirmation 函证
% X %zK1 RtHai[j 84.computation 计算
xsJXf @ ,(K-;Id4 85.analytical procedures 分析程序
,zHL8SiTX M|%bxG^l 86.vouch 核对
3e1-w$z&S jaKW[@< 87.trace 追查
bo\Ah/. 0+@:f^3]! 88.audit sampling 审计抽样
DgW@v[#BK= E&y)`>Nq{ 89.error 误差
*PL&CDu=) 4W*o:Y! 90.expected error 预期误差
un-%p# .<z7$lz\ 91.population 总体
v^t7)nx^ &;P\e 92.sampling risk 抽样风险
5=|h~/.k qmFbq<& 93.non- sampling risk 非抽样风险
MkJBKS NiW9/(;xB 94.sampling unit 抽样单位
uK"FopUJ4i MQN~I^v3 95.statistical sampling 统计抽样
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n9={D 96.tolerable error 可容忍误差
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ftJw 97.the risk of under reliance 信赖不足风险
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, 98.the risk of over reliance 信赖过度风险
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l:UKU ! 99.the risk of incorrect rejection 误拒风险
dEKu5GI <iU@ M31 100. the risk of incorrect acceptance 误受风险
wyB]!4yy, 8uLS7\,$z 101.working trial balance 试算平衡表
IBJNs$ ^ `";GnH0 102.index and cross-referencing 索引和交叉索引
klFS3G FVrB#Hw~ 103.cash receipt 现金收入
l~]] RgU v:/!OvLe 104.cash disbursement 现金支出
7R:Ij[dV 5yoi;$~}_0 105.bank statement 银行对账单
P<vU!`x%q q 9xA.* 106.bank reconciliation 银行存款余额调节表
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0kz@ 107.balance sheet date
资产负债表日
O]=jI qQ3Q4R\ 108.net realizable value 可变现净值
hwXsfh | q&v~9~^}d 109.storeroom 仓库
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8Lk 110.sale invoice 销售发票
E#rQJ 67Pmnad 111.price list 价目表
t}h(j| zytN leyc 112.positive confirmation request 积极式询证函
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#<2{ 113.negative confirmation request 消极式询证函
b=MW;]F ^\O*e)#* 114.purchase requisition 请购单
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<H60rON 115.receiving report 验收报告
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Kg~4 116.gross margin 毛利
`Pj7:[."[ Fh)xm* u( 117.manufacturing overhead 制造费用
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-`u~86 ,%IP27bPW 118.material requisition 领料单
+yfUB8Xw ~%>i lWaHB 119.inventory-taking 存货盘点
cK]n"6N[ v%*don 120.bond certificate 债券
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121.stock certificate 股票
.cs x"JC Qv~@ 122.audit report 审计报告
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123.entity 被审计单位
p! :oT1U ^|Fy!kp 124.addressee of the audit report 审计报告的收件人
B(s^(__] PsNrCe%e 125.unqualified opinion 无保留意见
7 "'PfP4c -avxH?;?7 126.qualified opinion 保留意见
A? B+ de W1>yh^_ 127.disclaimer of opinion 无法表示意见
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MbV.6 128.adverse opinion 否定意见
EL3X8H SceHdx(] 查看《
注会考试《审计》中的128个英文单词(一) 》
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