61.assessed level of material misstatement risk 重大错报风险的评估水平
Ol6jx%Je` kB{ 62.simall business 小规模企业
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会计系统
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9 64.test of control 控制测试
i-w^pv' :#1{c^i%3 65.walk-through test 穿行测试
X@|'#% "i_I<?aGB 66.communication 沟通
]/hF!eO qZACX.Hw 67.flow chart 流程图
q,3_)ZOq <|[G=GA\S! 68.reperformance of internal control 重新执行
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oKlJrY 69.audit evidence
审计证据
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.|iMKRq 70.substantive procedures 实质性程序
2K4Jkyi =B<>H$ 71.assertions 认定
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~\o/ gR}>q4b 72.esistence 存在
. > [d:0 }kzGuNj 73.occurrence 发生
~sT/t1Rp GTL gj'B 74.completeness 完整性
ivDmPHj{ k=1([x 75.rights and obligations 权利和义务
ms2y[b jA_wOR7$ 76.valuation and allocation 计价和分摊
P1KXvc}JGe $Wt0e 4YSu 77.cutoff 截止
|C}n]{*| qniP`P4E 78.accuracy 准确性
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!=%0 n+1!/H=d 80.inspection 检查
q-kMqnQ ATx6YP@7~ 81.supervision of counting 监盘
]5| o8. ^f*}]`S 82.observation 观察
`2N&{( C_xOk'091 83.confirmation 函证
p|fSPSz /Iht,@%E 84.computation 计算
)c|S)iJ7=z ZS&>%G 85.analytical procedures 分析程序
aDEz|>q @!k\Ivd 86.vouch 核对
n[DQ5l 4Ufx,] 87.trace 追查
}*eiG l{q$[/J~) 88.audit sampling 审计抽样
v`& 4C AV) 89.error 误差
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T}')QC&wQ 90.expected error 预期误差
}#0MJ6L &%J+d"n( 91.population 总体
oVi_X98R :eIPPh|\ 92.sampling risk 抽样风险
!;Hi9,<#7g { a2Y7\C/ 93.non- sampling risk 非抽样风险
WOqAVd\ &G63ReW7 @ 94.sampling unit 抽样单位
6x18g(KbP CbPCj.MH 95.statistical sampling 统计抽样
+!_?f'kv` MV8Lk/zd?A 96.tolerable error 可容忍误差
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C}t)R]^ [t)omPy<c 97.the risk of under reliance 信赖不足风险
2hB';Dv tF:'Y ~3 p 98.the risk of over reliance 信赖过度风险
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=U7 99.the risk of incorrect rejection 误拒风险
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Jk< 100. the risk of incorrect acceptance 误受风险
|GmV1hN O<}^`4d 101.working trial balance 试算平衡表
e<_yr>9g" 2 uuI_9 "^ 102.index and cross-referencing 索引和交叉索引
oL?[9aww #$\cRLPg 103.cash receipt 现金收入
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+ -KzU'' 104.cash disbursement 现金支出
\)?mIwo7~ m3|KIUP 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
Rg:3}T`~n k:?+75?$ 107.balance sheet date
资产负债表日
&5*)r@+ !8 3x,*O 108.net realizable value 可变现净值
i&cH {HgW9N( 109.storeroom 仓库
Dq T)%a p(2j7W-/ 110.sale invoice 销售发票
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$Cu/!GA4.> [\9WqHs 112.positive confirmation request 积极式询证函
7ko7)"N tE)%*z@<Lt 113.negative confirmation request 消极式询证函
?nm:e.S+? )9,*s!)9 114.purchase requisition 请购单
dhW; | ,v"/3Ff{, 115.receiving report 验收报告
^V^In-[!y: `[+9n2j 116.gross margin 毛利
0m5Q;|mH Z&mV1dxR 117.manufacturing overhead 制造费用
niO(> !'14mN#A 118.material requisition 领料单
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=Js 5 S"|sD|xOb 119.inventory-taking 存货盘点
l+'1>T.I y$)gj4k/D 120.bond certificate 债券
!$q1m@K1 (vIrXF5Dnj 121.stock certificate 股票
=N,KVMxw 1B3,lYBM 122.audit report 审计报告
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9X&Xs/B }?P~qJ|1 124.addressee of the audit report 审计报告的收件人
=q|fe%# $,k SR} 125.unqualified opinion 无保留意见
=#XsY,r 3)f=Z2U> 126.qualified opinion 保留意见
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dEO X$JO<@x 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
|-7<?aw" *jWU8.W 查看《
注会考试《审计》中的128个英文单词(一) 》
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