61.assessed level of material misstatement risk 重大错报风险的评估水平
%A dE5HI- dw!cDfT+ 62.simall business 小规模企业
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会计系统
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um[nz 64.test of control 控制测试
~sSlfQWMzy {\L /?# 65.walk-through test 穿行测试
_$?SK id|o >I3#ALF 66.communication 沟通
x%JtI'sg ^MGgFS]G 67.flow chart 流程图
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1& 4cni_m] 68.reperformance of internal control 重新执行
N (W;(7 c?{&=,u2 69.audit evidence
审计证据
A-&C.g c6;tbL 70.substantive procedures 实质性程序
SAt{At ~g+?]Lk} 71.assertions 认定
DUxj^,mf, spV/+jy{ 72.esistence 存在
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^E8XPK]-~ DDT)l+: XP 74.completeness 完整性
brGUK PB u+GtH;<; 75.rights and obligations 权利和义务
PG8|w[V1 " 2Ke?* 76.valuation and allocation 计价和分摊
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<W`)' 77.cutoff 截止
G _{x)@ MS-}IHO 78.accuracy 准确性
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k 79.classification 分类
(7G5y7wI" gf^"sfNk 80.inspection 检查
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n\?! `g&<7~\=A 81.supervision of counting 监盘
: uglv6 o })k@-oL 82.observation 观察
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83.confirmation 函证
, [xDNl[Y| ]?p&sI4 84.computation 计算
7yLO<o?9w "MD 85.analytical procedures 分析程序
z^to"j gN|[n.W4 86.vouch 核对
rYbb&z!u #8G(r9 87.trace 追查
~{hcJ:bI mdW8RsR 88.audit sampling 审计抽样
K'EGm #I tY^ MP5* 89.error 误差
KPIc?|o/6 !fXw X3B 90.expected error 预期误差
8_6\>hW& ]4 2bd 91.population 总体
YoV^Y&:9< h=uwOi6} 92.sampling risk 抽样风险
mrR~[533j :<l(l\MC 93.non- sampling risk 非抽样风险
LwQq0<v SR@yG:~ 94.sampling unit 抽样单位
n$n)!XL/ z;GR(;w/ 95.statistical sampling 统计抽样
[hE0 9W bLyU; 96.tolerable error 可容忍误差
~wmc5L/!? Z<6XB{Nh\ 97.the risk of under reliance 信赖不足风险
@0cQ4} 4vi P lO 98.the risk of over reliance 信赖过度风险
[;3` Aw aV?dy4o$ 99.the risk of incorrect rejection 误拒风险
7/nnl0u8 v|:2U8YREf 100. the risk of incorrect acceptance 误受风险
t{n|!T& n4Od4&r 101.working trial balance 试算平衡表
c+:LDc3!Gb ^a&-GhX; 102.index and cross-referencing 索引和交叉索引
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x9Veg4Z7 103.cash receipt 现金收入
ns|)VX Gzxq] Mg 104.cash disbursement 现金支出
gPs%v`y)*D R0dIxG% 105.bank statement 银行对账单
$xRZU9+ [jb3lO$Xa 106.bank reconciliation 银行存款余额调节表
o";5@NH *"4d6 107.balance sheet date
资产负债表日
%$K2$dq5 n\8;4]n 108.net realizable value 可变现净值
3T)GUzt` <BoDLvW> 109.storeroom 仓库
W`HO Q fx&b*OC 110.sale invoice 销售发票
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;#E 4 [2^#t[ 111.price list 价目表
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X=O}k& 112.positive confirmation request 积极式询证函
d~B]s DA'A-C2 113.negative confirmation request 消极式询证函
Jj=0{(X |DAe2RK 114.purchase requisition 请购单
^B[%|{cO u2=gG. 115.receiving report 验收报告
'BY{]{SL "vVL52HwB 116.gross margin 毛利
kkfwICBI xlQl1lOX 117.manufacturing overhead 制造费用
W\xM$#)m -:92<G\D 118.material requisition 领料单
LwDm(gG N<bNJD} 119.inventory-taking 存货盘点
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"@Z Hd)z[6u8eT 120.bond certificate 债券
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TvH_Z 121.stock certificate 股票
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0@;kD]Z 122.audit report 审计报告
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Wz4 123.entity 被审计单位
uM3F[p%V^ .O9A[s< 124.addressee of the audit report 审计报告的收件人
V'vDXzk\ qkX}pQkG)h 125.unqualified opinion 无保留意见
-]=-IiC# WH Zz?|^ 126.qualified opinion 保留意见
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I}xygV 127.disclaimer of opinion 无法表示意见
UO-<~DgH =Rnx!E 128.adverse opinion 否定意见
wm@/>X u@!iByVAg 查看《
注会考试《审计》中的128个英文单词(一) 》
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