61.assessed level of material misstatement risk 重大错报风险的评估水平
H[R6 ?H@$F F)l1%FCm 62.simall business 小规模企业
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会计系统
yqJ>Z%)hf e*<pO@Uy 64.test of control 控制测试
W;X:U. g5nL7;`N 65.walk-through test 穿行测试
9e;{o,r@ Qm[ ) [M 66.communication 沟通
eHHU2^I, E)'T;% 67.flow chart 流程图
# b3 14 ;M+~e~ 68.reperformance of internal control 重新执行
()Img.TIt OK@yMGz1I 69.audit evidence
审计证据
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+f G{+zKs}~ 70.substantive procedures 实质性程序
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C g|]Hm* 71.assertions 认定
s2tNQtq0W *EU1`q* 72.esistence 存在
9)F$){G]vs 3D,tnn+J 73.occurrence 发生
!(_qM ;%AY#b4m 74.completeness 完整性
|>JRJ"CFE 4{$ L]toP 75.rights and obligations 权利和义务
1LmbXH]% P$__c{1\ 76.valuation and allocation 计价和分摊
t,5AoK/NL9 0sq?>$~Kc* 77.cutoff 截止
f1\mE~#} uY&t9L8 78.accuracy 准确性
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4f213h 79.classification 分类
?R@u'4yK On;7 80.inspection 检查
L>`inrpz=w :9|CpC`. 81.supervision of counting 监盘
o^d ;%/}(&E2 82.observation 观察
Q-e(>=Gv_ fHF*# 83.confirmation 函证
9 b&HqkXX tv9 R$-cJ 84.computation 计算
5n=~l[O >)F)@KAuN4 85.analytical procedures 分析程序
O2~Q(q' \NL*$SnxP 86.vouch 核对
No'Th7=|S ?KFj=Yo 87.trace 追查
AHplvksb pQCW6X 88.audit sampling 审计抽样
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)^g/>0i 89.error 误差
0[-@<w ^j DbN_(mC 90.expected error 预期误差
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NV18~5#</ ZY)&Fam} 92.sampling risk 抽样风险
E7U.>8C _lw:lZM? 93.non- sampling risk 非抽样风险
WQNFHRfO*n JF9r[% 94.sampling unit 抽样单位
{G-y7y+E LV]F?O[K= 95.statistical sampling 统计抽样
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]2mfby 96.tolerable error 可容忍误差
<OGXKv@ )Q~K\bJf 97.the risk of under reliance 信赖不足风险
xtd1>| Wl{}>F`W[ 98.the risk of over reliance 信赖过度风险
810uxw{\ 5eX+9niY 99.the risk of incorrect rejection 误拒风险
_lZWy$rm% NvJ}|w,Z 100. the risk of incorrect acceptance 误受风险
e~G um z#srgyLt 101.working trial balance 试算平衡表
z4s{a(Tsd aB~=WWLR\ 102.index and cross-referencing 索引和交叉索引
0PJ7o#}_{@ A~wVY 103.cash receipt 现金收入
. L]!* ~ll+/w\4 104.cash disbursement 现金支出
l7S&s&W @ 4nD U-P#f 105.bank statement 银行对账单
6;}W)S joJQ?lG 106.bank reconciliation 银行存款余额调节表
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2]_fNCNLN 107.balance sheet date
资产负债表日
a(K^/BT '8"$:y 108.net realizable value 可变现净值
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aU7Nh b[my5Ol 109.storeroom 仓库
DZU} p X[$FjKZh=F 110.sale invoice 销售发票
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.Za)S5U w7Vl,pN, 112.positive confirmation request 积极式询证函
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kSU]~x 113.negative confirmation request 消极式询证函
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tw+e? ),4cb 114.purchase requisition 请购单
? VHOh9|AT M>|R&v 115.receiving report 验收报告
8Rd*`]@[pk q,2 +\i 116.gross margin 毛利
-i"?2gK S,^)\=v 117.manufacturing overhead 制造费用
+{H0$4y ]"-c?%L 118.material requisition 领料单
76RFu@k = ^_4u%} 119.inventory-taking 存货盘点
0tp3mYd |eFce/ 120.bond certificate 债券
y[I)hSD= }:4b_-&Q5 121.stock certificate 股票
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^#&:-4/ 122.audit report 审计报告
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{Af 3N 123.entity 被审计单位
Ce!xa\ j#YPo 124.addressee of the audit report 审计报告的收件人
J(=io_\bO NmZowh$M 125.unqualified opinion 无保留意见
=.8fES 45$FcK 126.qualified opinion 保留意见
}(Dt,F` RP~ hi%A 127.disclaimer of opinion 无法表示意见
s(shgI 3g #^eXnhj 9 128.adverse opinion 否定意见
3.<E{E!F pn-`QB:{h 查看《
注会考试《审计》中的128个英文单词(一) 》
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