61.assessed level of material misstatement risk 重大错报风险的评估水平
vt(cC)) S?u@3PyJm 62.simall business 小规模企业
;oWak`]f \*\ )zj*r 63.accounting system
会计系统
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LTf; w0,rFWS 64.test of control 控制测试
u5A$VRMN +K:hetv 65.walk-through test 穿行测试
/^':5"=o I*0TI@Lo 66.communication 沟通
-op(26:W< dPmNX-'7 67.flow chart 流程图
\s_`ZEB c}mWAZ=wF 68.reperformance of internal control 重新执行
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!j~ 69.audit evidence
审计证据
]SG(YrF h`pXUnEZ 70.substantive procedures 实质性程序
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CDT3&N1'R 71.assertions 认定
V?N8 ,)j cc:,,T/i 72.esistence 存在
lH"4"r Iz9b5 73.occurrence 发生
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!=1J 74.completeness 完整性
1Ts$kdO ~c${?uf 75.rights and obligations 权利和义务
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|$X, !@9G9<NK 76.valuation and allocation 计价和分摊
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/8_i 77.cutoff 截止
ab^>_xD< 4(TR'_X( 78.accuracy 准确性
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*8&xT 79.classification 分类
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![ 80.inspection 检查
;}4^WzmK^( |yVveJ 81.supervision of counting 监盘
>rid3~ 1hW"#>f7 82.observation 观察
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lFbf9s:$B um*!+Q 84.computation 计算
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mcq.*at l1eF&wNC 86.vouch 核对
>WmTM0 MhZ\]CAs9 87.trace 追查
W \XLf,_+ Z&Xp9"j,@; 88.audit sampling 审计抽样
'yNS(Bg= )=%TIkeF 89.error 误差
YK )e i^hEL2S/A 90.expected error 预期误差
U$7]*#@& `}S;_g! 91.population 总体
V~fPp"F }N0v_Nas;v 92.sampling risk 抽样风险
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+AYB0`X) 9}jezLI/3 94.sampling unit 抽样单位
$HP<C>^Z8 <CGABlZ 95.statistical sampling 统计抽样
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$e"[g 96.tolerable error 可容忍误差
B3'-: Sd+bnq% 97.the risk of under reliance 信赖不足风险
x@? YS !U4<4<+ 98.the risk of over reliance 信赖过度风险
#TPS?+( _p;=]#+c& 99.the risk of incorrect rejection 误拒风险
q6EZ?bo{ <3!Q Xc 100. the risk of incorrect acceptance 误受风险
T&+y~c[au Mq52B_ 101.working trial balance 试算平衡表
4KB>O)YNg' D|D)782 102.index and cross-referencing 索引和交叉索引
0[.T`tpN' P@FE3g 103.cash receipt 现金收入
v /x~L$[ u#nM_UJe 104.cash disbursement 现金支出
OQiyAyX DC(u,iW%6 105.bank statement 银行对账单
GS+Z(,J>= og`K!d~ 106.bank reconciliation 银行存款余额调节表
$3]]<oH @7`=0;g 107.balance sheet date
资产负债表日
Sy"!Q%+| OCEhwB0 108.net realizable value 可变现净值
|vtj0,[ (D2N_l(`< 109.storeroom 仓库
OBL2W\{ %<{1N| 110.sale invoice 销售发票
0+Z?9$a1 '+v[z=.8] 111.price list 价目表
\S0QZQbz/ 2:G/Oj h&] 112.positive confirmation request 积极式询证函
r<5i K#LDmC 113.negative confirmation request 消极式询证函
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(M4? 115.receiving report 验收报告
nrKir Y3O/`-9i 116.gross margin 毛利
_K3;$2d|R WSbD."p< 117.manufacturing overhead 制造费用
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bm }U@(S>,% 118.material requisition 领料单
',]^Qu`a 6[Wv g 119.inventory-taking 存货盘点
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S 36 5xhYOwQBo 120.bond certificate 债券
rA /T>ZM tHV+#3h 121.stock certificate 股票
6#kmV 88Vl1d&b 122.audit report 审计报告
1F R 1!;4I@W(I) 123.entity 被审计单位
@#"6_{!j_X ,:8oVq>? 124.addressee of the audit report 审计报告的收件人
M8${&&[; e \. 125.unqualified opinion 无保留意见
ZG(Pz9{K rPK 1# 126.qualified opinion 保留意见
gWfMUl HL%|DCo 127.disclaimer of opinion 无法表示意见
lX64IvG8+o bMGXx>x 128.adverse opinion 否定意见
2 }rYH;Mx aSIoq}c( 查看《
注会考试《审计》中的128个英文单词(一) 》
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