61.assessed level of material misstatement risk 重大错报风险的评估水平
`"Dy%&U u%opY<h 62.simall business 小规模企业
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会计系统
yiT{+;g^ {wu!6\:<?? 64.test of control 控制测试
lIq~~cv) r<(kLpOH% 65.walk-through test 穿行测试
!#.vyBK# AQ}l% 66.communication 沟通
*/U$sZQ) qJMp1DC 67.flow chart 流程图
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cEi<}9r 68.reperformance of internal control 重新执行
F*<Ws;j nHU3%%%cU 69.audit evidence
审计证据
7SHo%bA 7.|S>+Q 70.substantive procedures 实质性程序
liG~y| =g2\CIlVU6 71.assertions 认定
Fe4esg-B< 7xDN.o*> 72.esistence 存在
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mh8nlB EG1x 74.completeness 完整性
j?J=w=.Nx s=j O;K$ 75.rights and obligations 权利和义务
\[E-: ~y%7w5%Un 76.valuation and allocation 计价和分摊
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Sq"N %0(>!SY 77.cutoff 截止
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bxC =0Y'f](2eW 78.accuracy 准确性
nK:`e9ES EQ~I'#m7 79.classification 分类
mg/]4)SF F\P!NSFZV 80.inspection 检查
2 ^ kn5 Px#4pmz 81.supervision of counting 监盘
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l] 82.observation 观察
Faw. GU ;@O(z*14@ 83.confirmation 函证
&@Yoj %% [M2Dy{dh 84.computation 计算
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]ua_ gU*I;s> 85.analytical procedures 分析程序
b6$4Ul-. Xa6qvg7/ 86.vouch 核对
dW6Q)Rfi !j'guT&9] 87.trace 追查
7dx4~dF otZ JY) 88.audit sampling 审计抽样
ix+x3OCip M%77u=m 89.error 误差
n7'<3t -y<rM0"NE 90.expected error 预期误差
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.;}pU!S~R 91.population 总体
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% 92.sampling risk 抽样风险
LDSbd,GF lHRK'?Q 93.non- sampling risk 非抽样风险
,9+nfj 0c{Gr 0[> 94.sampling unit 抽样单位
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VS` DOA[iT";4 95.statistical sampling 统计抽样
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L9 9yp^zL 96.tolerable error 可容忍误差
>EyvdX#v \>_eEZ5 97.the risk of under reliance 信赖不足风险
<4S F~i `_6@3-% 98.the risk of over reliance 信赖过度风险
]oo|o1H87 j=p|'` 99.the risk of incorrect rejection 误拒风险
+._f.BRmX. i$2MjFC- 100. the risk of incorrect acceptance 误受风险
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FkLQBpp(x 101.working trial balance 试算平衡表
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VNo\ !k ;[^> 102.index and cross-referencing 索引和交叉索引
8VKb* VN1#8{ 103.cash receipt 现金收入
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4k"U1 104.cash disbursement 现金支出
}qTv&Z3$ t4*aVHT 105.bank statement 银行对账单
..sJtA8 F\I5fNs@ 106.bank reconciliation 银行存款余额调节表
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;.}WQC 4d,qXSKty 107.balance sheet date
资产负债表日
&FT5w T ;g!xQvcR 108.net realizable value 可变现净值
Ji)%Y5F Zz{[Al{ 109.storeroom 仓库
5QCw5N GA}hp% 110.sale invoice 销售发票
z0FR33- +<vqkc 111.price list 价目表
t ;bZc s ;w>Q{z 112.positive confirmation request 积极式询证函
!:R^}pMhIk jKe$&.q@ 113.negative confirmation request 消极式询证函
.oW~:mY 3g4vpKg6c 114.purchase requisition 请购单
89?3,k S+4I[|T]Y 115.receiving report 验收报告
iGpK\oH y?rK5Yos 116.gross margin 毛利
`Nxo0Q exGhkt~ 117.manufacturing overhead 制造费用
je$R\7B< lUy*549, 118.material requisition 领料单
E0WrpGZ !c3Qcva 119.inventory-taking 存货盘点
U:C-\ M 6ba2^3GH 120.bond certificate 债券
5+#?7J1 1`7]C+Pv 121.stock certificate 股票
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\+~ "oKj~:$ 122.audit report 审计报告
!ds"88:5^ ^Hy)<P 123.entity 被审计单位
S:"z<O M,=@|U/B 124.addressee of the audit report 审计报告的收件人
2xz%'X% ~50
y- 125.unqualified opinion 无保留意见
!kjr>:)x Xv<;[vq}F 126.qualified opinion 保留意见
N23+1 h X8NO;w@z# 127.disclaimer of opinion 无法表示意见
pfT`W T I*`=
[nR 128.adverse opinion 否定意见
h<!khWFS x1BDvTqW 查看《
注会考试《审计》中的128个英文单词(一) 》
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