61.assessed level of material misstatement risk 重大错报风险的评估水平
%uz|NRB= ~.W= 62.simall business 小规模企业
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会计系统
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|Y 64.test of control 控制测试
$#G6m`V 2;%#C!TG; 65.walk-through test 穿行测试
9Q C"Od9H 2Ft8dfdm` 66.communication 沟通
4V228>9w sP6 ):h 67.flow chart 流程图
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sM Z:UgozdC 68.reperformance of internal control 重新执行
o<D3Y95b L,b|Iq 69.audit evidence
审计证据
;w+:8<mM}a JNxW6 cK 70.substantive procedures 实质性程序
}>{ L#JW ;Na8_} 71.assertions 认定
BcZEa^^~os [j:}=:feQ 72.esistence 存在
[}A_uOGEP /FP ~jV!z 73.occurrence 发生
HUU >hq9 wGOMUWAt 74.completeness 完整性
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gZ6m 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
I%;Rn:zl j<l#qho{h 77.cutoff 截止
0NL :z1N-h LKR= =;qn 78.accuracy 准确性
wUZQB1$F ,_.@l+BM. 79.classification 分类
%r M-"6Q @9_nwf~X4 80.inspection 检查
6?%]odI# j}|N^A_ S 81.supervision of counting 监盘
y\F`B0#$ tXf}jU} 82.observation 观察
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#joF{M{ }': EJ~H 84.computation 计算
b:fxkQm ojN`#%X 85.analytical procedures 分析程序
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:vb*#Wa 86.vouch 核对
9M1a*frxZ (g%JK3 87.trace 追查
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51&|t#8h *4|9&PNLE 89.error 误差
PzIy">plm 5c<b| 90.expected error 预期误差
<8iYL`3 H,(F1+~d 91.population 总体
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umAo'T/% 92.sampling risk 抽样风险
AGh~8[ xh{mca>?G 93.non- sampling risk 非抽样风险
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ZvUp#8x(3 NOF?LV 95.statistical sampling 统计抽样
L&:M8xiA~$ MPjr_yc] 96.tolerable error 可容忍误差
zTkFX67) C}Rs[ 97.the risk of under reliance 信赖不足风险
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%;4e~t K{|w 43>D 98.the risk of over reliance 信赖过度风险
IKvd!,0xf "w;08TX8 99.the risk of incorrect rejection 误拒风险
f8^"E $" |$M@09,F" 100. the risk of incorrect acceptance 误受风险
CIIY|DI`l e-~hS6p( 101.working trial balance 试算平衡表
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0o;k?4aP.c P`}$-#D F 103.cash receipt 现金收入
S2Zx &D/_ +<gg 104.cash disbursement 现金支出
SxMxe,.| /CIx$G 105.bank statement 银行对账单
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%`" s;s0}Td_1 106.bank reconciliation 银行存款余额调节表
s5Pq$< Z#CxQ D%\ 107.balance sheet date
资产负债表日
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R_maNfS]Z 1d`cTaQ- 109.storeroom 仓库
m[8IEKo hl`u"?rg 110.sale invoice 销售发票
t5%TS:u bdCykG- 111.price list 价目表
0%/,>IR>r YmOldR9v( 112.positive confirmation request 积极式询证函
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Z2^@It 113.negative confirmation request 消极式询证函
Ocyb c% S[Vtq^lU 114.purchase requisition 请购单
b,9@P&=:2 cxgE\4_u" 115.receiving report 验收报告
>A<Df gglf\)E;}E 116.gross margin 毛利
!-7_ +v> NJk)z&M 117.manufacturing overhead 制造费用
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DG|>#[! )Q~C4 C-j 118.material requisition 领料单
C B6A}m C(}^fJ6r 119.inventory-taking 存货盘点
Z A [ ) <o2,HTWNPS 120.bond certificate 债券
^1R"7h 36nyu_h:R 121.stock certificate 股票
C1tb` |hc\jb 122.audit report 审计报告
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"RS d)\2U{ 123.entity 被审计单位
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"asEU (nq^\ZdF 124.addressee of the audit report 审计报告的收件人
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Zd$JW=KR]l 125.unqualified opinion 无保留意见
ndqckT@93 \Yd4gaY\o 126.qualified opinion 保留意见
9976H\{ o OQ'*7_ 127.disclaimer of opinion 无法表示意见
B@"J]S bf1)M>g,O 128.adverse opinion 否定意见
lirN YJ]tO x7HA722w 查看《
注会考试《审计》中的128个英文单词(一) 》
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