61.assessed level of material misstatement risk 重大错报风险的评估水平
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w$:, *\vc_NP] 62.simall business 小规模企业
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会计系统
9m9=O&C~-< xT8"+} 64.test of control 控制测试
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XBa& 65.walk-through test 穿行测试
&4FdA|9T Mdh"G @$n 66.communication 沟通
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C:]e 67.flow chart 流程图
<\mc|p" ?d)|vX3Uf 68.reperformance of internal control 重新执行
$8}'6, @S92D6 69.audit evidence
审计证据
KYW1<Wcp T480w6-@ 70.substantive procedures 实质性程序
=*U24B*U93 3NWAyCq- 71.assertions 认定
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72.esistence 存在
Xlw=R2`)~ DV"ri 73.occurrence 发生
^)pY2t<^ TZ2f-KI 74.completeness 完整性
NR@Tj]`k S7Fxb+{6D 75.rights and obligations 权利和义务
R<Tzt'z ]f~YeOB@ 76.valuation and allocation 计价和分摊
b2%[9)"I. +rY0/T_0, 77.cutoff 截止
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_F EF+I BI]t}7 79.classification 分类
?Sxnq#r# #!Fs[A5% 80.inspection 检查
?J?!%Mw N';lc:Ah~ 81.supervision of counting 监盘
(?[cDw/{J: I,;)pWX=@ 82.observation 观察
@=c='V] k:xV[9ev: 83.confirmation 函证
Mw.+0R!T )Cl&"bX 84.computation 计算
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p]oo^ 85.analytical procedures 分析程序
CcTJCuOS STI3|}G*P 86.vouch 核对
dr o42#$Mo c`QsKwa 87.trace 追查
_K>m9Q2 91XHz14 88.audit sampling 审计抽样
9Ba<'wk/>" Dn?L 89.error 误差
VJaL$Wv)H /H%pOL6(r 90.expected error 预期误差
=I1@ O9}+i urB.K<5ZA 91.population 总体
d6VKUAk'7> z-j \S7F 92.sampling risk 抽样风险
~k3r$e@ o_n.,=/cZ 93.non- sampling risk 非抽样风险
]Y?$[+Y :O%O``xT 94.sampling unit 抽样单位
^l,Jbt ^-_!:7TH] 95.statistical sampling 统计抽样
9P$'ON'" KI{u:Lbi 96.tolerable error 可容忍误差
uJ$,e5q ;xc 97.the risk of under reliance 信赖不足风险
=`U[{3A_ L%"Mp(gZ 98.the risk of over reliance 信赖过度风险
"<WSEs GFidriC 99.the risk of incorrect rejection 误拒风险
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C(:6#J 100. the risk of incorrect acceptance 误受风险
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DxBt83e {~"=6iyj 102.index and cross-referencing 索引和交叉索引
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Hz)|X 103.cash receipt 现金收入
?cvv!2B]T k<qQ+\X 104.cash disbursement 现金支出
^:#%TCJ K*<n<;W 105.bank statement 银行对账单
jDoWSYu4tY h4#5j'RO 106.bank reconciliation 银行存款余额调节表
u+9Mc u" 1\p[mN 107.balance sheet date
资产负债表日
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1b= jc<3\ 7 108.net realizable value 可变现净值
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'i /dqKFxB1 109.storeroom 仓库
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7?'S# sw1XN?O 110.sale invoice 销售发票
=h)H` 'K1w.hC< 111.price list 价目表
R Mm`<:H_ e.T5F`Du 112.positive confirmation request 积极式询证函
ICi- iX oOlI*/OMb 113.negative confirmation request 消极式询证函
Qi%A/~ NJp;t[v.^ 114.purchase requisition 请购单
5?O"N xR.Ql> 115.receiving report 验收报告
w-2]69$k !>tXib]: 116.gross margin 毛利
e:l 6; }&j&T9oX 117.manufacturing overhead 制造费用
V)`?J) mf3 G$=[ 118.material requisition 领料单
N%-nxbI\ ft7wMi 119.inventory-taking 存货盘点
$lqV(s iY2bRXA 120.bond certificate 债券
uxcj3xE#d =[WccF 121.stock certificate 股票
_D:/?=y;e Q,$x6YwE 122.audit report 审计报告
efhwbn ,LW0{(&z 123.entity 被审计单位
S("bN{7nE &ke4":7X 124.addressee of the audit report 审计报告的收件人
q\,H9/.0k }S&{ &gh 125.unqualified opinion 无保留意见
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#H QZ6M,\ 126.qualified opinion 保留意见
f,1rmX1 A!J5Wz>Q5 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
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? 查看《
注会考试《审计》中的128个英文单词(一) 》
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