61.assessed level of material misstatement risk 重大错报风险的评估水平
q&.SB` 1aC?*,e? 62.simall business 小规模企业
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会计系统
ZJL[#}* nl9G1Sm(E 64.test of control 控制测试
(A.%q1h KMsm2~P 65.walk-through test 穿行测试
AL #w fD8A+aA 66.communication 沟通
*,w9#?2x /IDfGAE 67.flow chart 流程图
s`2Hf&%aZJ <mE)&7C 68.reperformance of internal control 重新执行
zY@|KV"^r sxq'uF(K 69.audit evidence
审计证据
n:c)R8X] }nrl2yp:% 70.substantive procedures 实质性程序
92}UP=RW! \ "193CW! 71.assertions 认定
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K2J DG.< mz\d>0F U. 73.occurrence 发生
)*[3Imq/ L&td4`2y 74.completeness 完整性
jPG&Ypm1 _h#SP+> 75.rights and obligations 权利和义务
\M4/?<g Xj :?V; 76.valuation and allocation 计价和分摊
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<; ]ee%=+' 77.cutoff 截止
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2AN%Xz Q`#Y_N-h+ 78.accuracy 准确性
xviz{M9g tWkD@w`Lnn 79.classification 分类
[ Fid m7z6c"?lB 80.inspection 检查
T7eo_Mn y:Ycn+X. 81.supervision of counting 监盘
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vJg|}]h>L 82.observation 观察
#`P4s>IL1 Pyc/6~? 83.confirmation 函证
f]F]wg\_f I13nmI\ 84.computation 计算
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/I 85.analytical procedures 分析程序
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D0(QZrVa R3;GMe@D# 87.trace 追查
?A7&SdJaO ?YR/'Vq97 88.audit sampling 审计抽样
|ToCRM ;5tSXgGw7 89.error 误差
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)ymd#?wq Cg NfqT0 91.population 总体
lUXxpv1m GJW>8*&&( 92.sampling risk 抽样风险
BwO^F^Pr?k *RKYdwnb 93.non- sampling risk 非抽样风险
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gf6<`+/ 94.sampling unit 抽样单位
V[>MKB( gD0O7KO 95.statistical sampling 统计抽样
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yTYD|7 96.tolerable error 可容忍误差
xcO Si> Y>z~0$ 97.the risk of under reliance 信赖不足风险
X)iQ){21V &mj98 98.the risk of over reliance 信赖过度风险
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IDbqhZp( 99.the risk of incorrect rejection 误拒风险
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iQ7 100. the risk of incorrect acceptance 误受风险
ES72yh] =s"_! 7 101.working trial balance 试算平衡表
O:'UsI1Y N(0G!sTI 102.index and cross-referencing 索引和交叉索引
A=q)kcuy5 D_r&B@4w 103.cash receipt 现金收入
3 A2X1V" b`N0lH.V 104.cash disbursement 现金支出
)F;`07 d0YN:lJc 105.bank statement 银行对账单
UCzIOxp} j!9p#JK#u 106.bank reconciliation 银行存款余额调节表
@O b$w1c C5;=!B 107.balance sheet date
资产负债表日
!MoJb#B3^] 6?nAO 108.net realizable value 可变现净值
*9((X,v@/ 3# G;uWN- 109.storeroom 仓库
ML?%s` Wi_5.= 110.sale invoice 销售发票
s-]k 7a2V T-pes1Wu 111.price list 价目表
)`?Es8uW Ld>y Fb(` 112.positive confirmation request 积极式询证函
0,*clvH\; [80jG+6 113.negative confirmation request 消极式询证函
ehQ"<.sQ in_~,fd 114.purchase requisition 请购单
CHp`4 nsWenf 115.receiving report 验收报告
kW>Q9Nc=V "2HSb5b"` 116.gross margin 毛利
FHWzwi*u} !$r4 lu 117.manufacturing overhead 制造费用
M^I*;{w6i c RBdIDIc 118.material requisition 领料单
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qUX L|4kv 120.bond certificate 债券
=)}m4,LA -:IG{3fnu 121.stock certificate 股票
z,/0e@B > `WvNN>R 122.audit report 审计报告
j&n][=PL 0MDdcjqw 123.entity 被审计单位
@cNBY7= ~_v?M%5i 124.addressee of the audit report 审计报告的收件人
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q':Z3 125.unqualified opinion 无保留意见
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j/Tm*T' 126.qualified opinion 保留意见
_[}r2,e Ek\fx*Lz 127.disclaimer of opinion 无法表示意见
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yyZ}qnbx] No8 ~~ 查看《
注会考试《审计》中的128个英文单词(一) 》
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