61.assessed level of material misstatement risk 重大错报风险的评估水平
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NhX)D^t 62.simall business 小规模企业
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会计系统
bayDdR4T IJ zPWs5W: 64.test of control 控制测试
@Y| % Dc;zgLLL 65.walk-through test 穿行测试
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5 >/eV4ma" 66.communication 沟通
)&$p?kF YI!@,t 67.flow chart 流程图
bxFDB^ -NuRf# 68.reperformance of internal control 重新执行
3g''j7 ?V>{3 69.audit evidence
审计证据
8*[Q{:'. =xX)2h 70.substantive procedures 实质性程序
eABLBsx i<>zN^zn 71.assertions 认定
5uxB)Dx) Z<M?_<3 72.esistence 存在
\&Bvh4Q ~SD8#;v2 73.occurrence 发生
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w} 74.completeness 完整性
@5Zg![G }2CVA.Qm! 75.rights and obligations 权利和义务
s J~WzQ HAOl&\)7"_ 76.valuation and allocation 计价和分摊
10`]&v]T h|OsT 77.cutoff 截止
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B+Ox#[<75 O77bm,E 79.classification 分类
<~ 9a3c? 8e{S(FZ7Ed 80.inspection 检查
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>56I`[) fRT4,; 82.observation 观察
0'Y'K6hG` -w#*~Q{'* 83.confirmation 函证
}k7t#O B!X;T9^d 84.computation 计算
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B y)%CNH)*x 85.analytical procedures 分析程序
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L4@_ [ _Nw5_ 86.vouch 核对
,Q>RtV u:[vqlU 87.trace 追查
qo^PS b!hs|emo; 88.audit sampling 审计抽样
R3,O;9i G:k]tZ*` 89.error 误差
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(|kcSnF0 ytkV"^1^ 91.population 总体
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m, G+dQ" cI9 92.sampling risk 抽样风险
08 $y1; Sh(W s2b7 93.non- sampling risk 非抽样风险
QgZ`~ LFHzd@Y7" 94.sampling unit 抽样单位
07FS|>DM'Z EJ&aT etQ 95.statistical sampling 统计抽样
:e|[gEA 3LK]VuZE 96.tolerable error 可容忍误差
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X/F 97.the risk of under reliance 信赖不足风险
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wEu"X 98.the risk of over reliance 信赖过度风险
q5D_bm7,3 4x;vn8yh 99.the risk of incorrect rejection 误拒风险
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,k=1'7d rQ+2 -|# 101.working trial balance 试算平衡表
n>|7 k3 [@RJ2q$ 102.index and cross-referencing 索引和交叉索引
p#fd+ miCW(mbO8 103.cash receipt 现金收入
`~ , wAn}ic".b 104.cash disbursement 现金支出
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R%u1fi )08mG_&atL 105.bank statement 银行对账单
>^\}"dEvr ESQgN+llj 106.bank reconciliation 银行存款余额调节表
:p6.v>s8 N=hhuKt] 107.balance sheet date
资产负债表日
Gs7#W:e7 h9J%NH 108.net realizable value 可变现净值
mxxuD"5 =^L?Sgg 109.storeroom 仓库
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KW17wj, .&Rj2d 110.sale invoice 销售发票
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Wdp?<U W\W|v?r 112.positive confirmation request 积极式询证函
XX@@tzN L(Ffa(i 113.negative confirmation request 消极式询证函
a`:ag~op@& Ry+Ax4#+(y 114.purchase requisition 请购单
[p7cgHSMt D-GI rw{>5 115.receiving report 验收报告
,*Vt53@E m:{ws~ 116.gross margin 毛利
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<:hF~ /6$8djw 118.material requisition 领料单
ZV?~~_9 yhBf %m 119.inventory-taking 存货盘点
:Jz@` s1n e=]>TeqG0 120.bond certificate 债券
5,pKv :YAxL J 121.stock certificate 股票
Fa!6*K\ [J6*Q9B<V& 122.audit report 审计报告
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f!j 124.addressee of the audit report 审计报告的收件人
wGXnS"L! AxXFzMW 125.unqualified opinion 无保留意见
$h({x~Oj9 :4ndU:.L 126.qualified opinion 保留意见
GO=& LHt{y3l] 127.disclaimer of opinion 无法表示意见
NVTNjDF%s r dc}e"v 128.adverse opinion 否定意见
+:s]>R eDa XuQ7nlbnq 查看《
注会考试《审计》中的128个英文单词(一) 》
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