61.assessed level of material misstatement risk 重大错报风险的评估水平
W O'nW |zy` ]p9 62.simall business 小规模企业
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rC 63.accounting system
会计系统
s=<65 xQNGlVipZ@ 64.test of control 控制测试
352RJC { ^R>H|~ 65.walk-through test 穿行测试
9e;:(jl^ -.5R.~@ 66.communication 沟通
u/J1Z>0 RH;A|[7T& 67.flow chart 流程图
4UMOC_ c7]0>nU; 68.reperformance of internal control 重新执行
<lRjh7 X: QRy9] 69.audit evidence
审计证据
e[db?f2! K#R|GEwr 70.substantive procedures 实质性程序
$NBQv6#: !_-Uwg 71.assertions 认定
&_'3(xIO ,2mq}u>WU 72.esistence 存在
8>|<m'e^\r /lc4oXG8 73.occurrence 发生
?BU?c:"f U XOf 74.completeness 完整性
hwSxdT6 AH^ud*3F 75.rights and obligations 权利和义务
2|${2u`$&y -v9x tNg 76.valuation and allocation 计价和分摊
.qCI!%fg 5e^z]j1Yv 77.cutoff 截止
aX*7tRn_% O]t)`+%q 78.accuracy 准确性
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O:#/To' 79.classification 分类
%<MI]D .i1|U8" X 80.inspection 检查
N({-&A.N `_OB_F 81.supervision of counting 监盘
5-:H MTn}]blH 82.observation 观察
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E :DFtH13qO 83.confirmation 函证
m>!aI?g ceae~ 84.computation 计算
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7 85.analytical procedures 分析程序
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O}f* 86.vouch 核对
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87.trace 追查
L8KaK A%~t[ H 88.audit sampling 审计抽样
5qkyi]/U8 B+2.:Zn6 89.error 误差
/Y[ b8f nE4rB\ 90.expected error 预期误差
xN6}4JB 4Td)1~zc3 91.population 总体
d26#0Gt-4i 4\ny]A:~ 92.sampling risk 抽样风险
~l*[=0} M[L@ej 93.non- sampling risk 非抽样风险
eH%i8a k-sBf Jy\ 94.sampling unit 抽样单位
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4TL^8? 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
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kSMA~_ ZpZoOdjslV 97.the risk of under reliance 信赖不足风险
4hW:c0 3lgD,_& 98.the risk of over reliance 信赖过度风险
;ih;8 F /"lJ/I 99.the risk of incorrect rejection 误拒风险
#y1M1O g Rj-4K@a8#N 100. the risk of incorrect acceptance 误受风险
\M~uNWv| ^%qQ)>I=j 101.working trial balance 试算平衡表
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8*eVP*g +d3h @gp 103.cash receipt 现金收入
#2%8@?_-M 0VIR=Pbp 104.cash disbursement 现金支出
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7o~5 S~GS:E# 105.bank statement 银行对账单
$"3cN& Qi|k,1A0 106.bank reconciliation 银行存款余额调节表
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op{h6 %/RT}CBBsW 107.balance sheet date
资产负债表日
5w</Ga kuv+ TN 108.net realizable value 可变现净值
T!>sL=uf b>nwX9Y/U 109.storeroom 仓库
{-yw@Kq 3*oZol/ 110.sale invoice 销售发票
K pmq C$ {Vf].l:kn 111.price list 价目表
AdRK )L B8zc#0!1 112.positive confirmation request 积极式询证函
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xN9 7 M$cIWe$ 113.negative confirmation request 消极式询证函
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>z?jd 9\%`/tJM 114.purchase requisition 请购单
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115.receiving report 验收报告
Q 2B ,6x>gcR 116.gross margin 毛利
D~ 7W ~FnY'F<35 117.manufacturing overhead 制造费用
E+Dcw iT</ 118.material requisition 领料单
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:71St' M/YS%1 120.bond certificate 债券
Kae-Y I~,b ZA 121.stock certificate 股票
4 Z&KR<2Z o RK:{?Y 122.audit report 审计报告
g hW )-\qo#0l 123.entity 被审计单位
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Pu*vR k!d<2Qp W 125.unqualified opinion 无保留意见
JG{`tTu Am#Pa,g 126.qualified opinion 保留意见
5e&;f ~F>'+9?Sn 127.disclaimer of opinion 无法表示意见
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W4 MaZS|Zei[ 128.adverse opinion 否定意见
q<4{&omUJ {N@Pk[! 查看《
注会考试《审计》中的128个英文单词(一) 》
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