61.assessed level of material misstatement risk 重大错报风险的评估水平
uOUw8 ';!UJWYl 62.simall business 小规模企业
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会计系统
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8Hv7* AG%es0D[H 64.test of control 控制测试
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{&hb 65.walk-through test 穿行测试
Jpnp' 3lgyX/?o 66.communication 沟通
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<<zi 67.flow chart 流程图
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Ds5&5&af 68.reperformance of internal control 重新执行
8>+eGz| 9.}3RAB(cv 69.audit evidence
审计证据
93b5S>&r ]>!_OCe& 70.substantive procedures 实质性程序
fb=vO U >(Ddw N9l 71.assertions 认定
SygsZv&LZ j*\MUR= 72.esistence 存在
p)]^>-L ;b2>y>?[ 73.occurrence 发生
LYKm2C*d iU|C<A%Hh 74.completeness 完整性
\s rOU| KiHAm|, 75.rights and obligations 权利和义务
tXGcwoOB |EU08b]P29 76.valuation and allocation 计价和分摊
_\]UA?0 KDzIarC 77.cutoff 截止
V:np cKpu 2!`Z3>Oa 78.accuracy 准确性
TJa%zi h 'CLf] 79.classification 分类
+eat,3Ji "K]4j]yU 80.inspection 检查
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6X$I:C 81.supervision of counting 监盘
9$t@Gmn [)KfRk?};2 82.observation 观察
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v2SsfhT }0*7bb 84.computation 计算
]vG)lY.= *tqeq y-X 85.analytical procedures 分析程序
*V+fRN4 W L>*|T[~ 86.vouch 核对
z}|'&O*.F 'c]&{-w<i 87.trace 追查
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R``qQ;cc #]a0 51Y 89.error 误差
Ds$;{wl#x FL}8h/ 90.expected error 预期误差
=Ih_[$1dw IrK )N 91.population 总体
DtX{0p<T3 =!2 92.sampling risk 抽样风险
B.b)YE ' 7hQl,v< 5 93.non- sampling risk 非抽样风险
3J{'|3x <aS1bQgaU 94.sampling unit 抽样单位
8;@eY`0( *0tNun 5=3 95.statistical sampling 统计抽样
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g [K8G nfU}ECun4 97.the risk of under reliance 信赖不足风险
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A1@a:P= 4O'ho0w7 99.the risk of incorrect rejection 误拒风险
jLU)S) 0Oq1ay^ 100. the risk of incorrect acceptance 误受风险
f&J*(F*u ]y/:#^M+ 101.working trial balance 试算平衡表
:JmNy< 2oRmro 102.index and cross-referencing 索引和交叉索引
?6gI8K6X KA7nncg;, 103.cash receipt 现金收入
w;O '6" j@f(cRAf# 104.cash disbursement 现金支出
D[_2:8 N[%IrN3 105.bank statement 银行对账单
nDfDpP& K, Vl.-4? 106.bank reconciliation 银行存款余额调节表
*%.*vPJ _;9)^})$ 107.balance sheet date
资产负债表日
=>Efrma "=)`*"rr 108.net realizable value 可变现净值
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yE+?4w; 109.storeroom 仓库
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]"a@ 110.sale invoice 销售发票
|gNOv;l #N:o)I 111.price list 价目表
=6hf'lP GbhaibkO 112.positive confirmation request 积极式询证函
78kk"9h' n/-I7Q!;u 113.negative confirmation request 消极式询证函
TqC"lO>:Q wrWWXOZ4 114.purchase requisition 请购单
.#SWfAb2h 4_eq@'9-q 115.receiving report 验收报告
o5d)v)Rx= `Bx CTwc 116.gross margin 毛利
BC3I{Y| bZ=d!)%P-{ 117.manufacturing overhead 制造费用
-Cl0!}P4I xK f+.6 wz 118.material requisition 领料单
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c9-dTmf 119.inventory-taking 存货盘点
ay2.CBF GauIe0qV 120.bond certificate 债券
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M?y'A 121.stock certificate 股票
}5|uA/B y}8j_r 122.audit report 审计报告
U -(d~]$ 59|Tmf(dS; 123.entity 被审计单位
IcN|e4t^J+ vU_#(jZ 124.addressee of the audit report 审计报告的收件人
dCBJV z\a#"2(G. 125.unqualified opinion 无保留意见
gs'(px FRr<K^M 126.qualified opinion 保留意见
1*s Lj# uKplPze? 127.disclaimer of opinion 无法表示意见
K-/fq=z ?%?@?W>s@ 128.adverse opinion 否定意见
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bP 查看《
注会考试《审计》中的128个英文单词(一) 》
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