61.assessed level of material misstatement risk 重大错报风险的评估水平
`d]IX^; Q/ms]Du 62.simall business 小规模企业
oR1^/e Y-mK+12 63.accounting system
会计系统
&MZ$j46 #H?t!DU 64.test of control 控制测试
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@xU l_'[27 65.walk-through test 穿行测试
>LC<O. a ]Eg!Q 66.communication 沟通
z4#(Ze@u~_ $?G"GQ!. 67.flow chart 流程图
J5p"7bc / $ :j 68.reperformance of internal control 重新执行
}9HmTr| J7D}% 69.audit evidence
审计证据
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eIjX IQ<MyB( 70.substantive procedures 实质性程序
.nu @ o40 aI(7nJ=R 71.assertions 认定
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72.esistence 存在
{Gq*e/ ?bZovRx 73.occurrence 发生
p(;U@3G Zv11uH-C 74.completeness 完整性
\<Sv3xy&O n79QJl/ 75.rights and obligations 权利和义务
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.wo ! 76.valuation and allocation 计价和分摊
7!,YNy% HoV^Y6 77.cutoff 截止
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H_w R[z`:1lo 78.accuracy 准确性
E:zF/$tG D(p\0V 79.classification 分类
|7,L`utp |Fm6#1A@ 80.inspection 检查
WwH+E]^e+ >Rvx[`|O!m 81.supervision of counting 监盘
Xs&TJ8a iovfo2!hD 82.observation 观察
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^ -FX t}IkK=f 84.computation 计算
8}H1_y-g[ )jWOP,| 85.analytical procedures 分析程序
%ms'n (b?{xf'G 86.vouch 核对
M(#m0xB +^*iZ6{+7 87.trace 追查
Qk!;M| AL$&|=C-$ 88.audit sampling 审计抽样
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77c= DG4d"Jy 89.error 误差
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eUL|S [I4ege> 90.expected error 预期误差
gaA<}Tp, KH\b_>wU2 91.population 总体
m}>F<;hQ go+Q~NV 92.sampling risk 抽样风险
=@TQ>Qw%b dKl^jsd 93.non- sampling risk 非抽样风险
+ OV')oE Z/rP"|EuQ 94.sampling unit 抽样单位
l3N I$Zu %m:m}ziLQ 95.statistical sampling 统计抽样
aP'"G^F VG/3xR&y 96.tolerable error 可容忍误差
AiD[SR \!]Ua.e< 97.the risk of under reliance 信赖不足风险
*'ZB*> ^(viM?* 98.the risk of over reliance 信赖过度风险
~Lc066bLeq 6}FO[ 99.the risk of incorrect rejection 误拒风险
@EE."T9 9qS"uj 100. the risk of incorrect acceptance 误受风险
E}%hz*Q)( uEc<}pV 101.working trial balance 试算平衡表
x `V;Y]7' d #jK=:eK 102.index and cross-referencing 索引和交叉索引
3\T2?w9u( P/&]?f0/ 103.cash receipt 现金收入
;n|^1S<[ eNiaM6(J 104.cash disbursement 现金支出
NEa>\K<\ rJ KZ)N{ 105.bank statement 银行对账单
6_N(;6kx( s1?[7yC 106.bank reconciliation 银行存款余额调节表
]Qm]I1P ]kG(G%r|M 107.balance sheet date
资产负债表日
lO2[JP i-yy/y-N 108.net realizable value 可变现净值
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e k+1|I)z 109.storeroom 仓库
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ihI_q" pRSOYTebP 110.sale invoice 销售发票
ccd8O{G.M $ cj>2. 111.price list 价目表
bI|2@HV2 jD7Nb lX 112.positive confirmation request 积极式询证函
d#2$!z# u.rY#cS,-R 113.negative confirmation request 消极式询证函
!bV5Sr^ %X9r_Hx 114.purchase requisition 请购单
Pz$R(TV xeGb?DPu 115.receiving report 验收报告
.jMq $['Bv 116.gross margin 毛利
cyJG8f zSb PW6U 117.manufacturing overhead 制造费用
aZbw]0q@o 9P{;HusNw 118.material requisition 领料单
ExRe:^yU\ 3P;>XGCxZ 119.inventory-taking 存货盘点
WOh|U4vt &>H!}"Yk 120.bond certificate 债券
<]G]W/eB' vOg#Dqn- 121.stock certificate 股票
r_;9'#&' s=42uKz 122.audit report 审计报告
Mfv1Os:ST tnLAJ+-M 123.entity 被审计单位
|r bWYl.b 9uWY@zu 124.addressee of the audit report 审计报告的收件人
=N 5z@;! c&L"N!4z 125.unqualified opinion 无保留意见
3MRc4UlB |g*XK6 126.qualified opinion 保留意见
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|\n_OS7 O(
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[|l?2j\ m>SErxU(z 查看《
注会考试《审计》中的128个英文单词(一) 》
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