61.assessed level of material misstatement risk 重大错报风险的评估水平
oe<i\uX8z Hw \of 62.simall business 小规模企业
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会计系统
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64.test of control 控制测试
*HoRYCL adLL7 65.walk-through test 穿行测试
qTJhYxm uw;Sfx,s 66.communication 沟通
1wFu3fh@ Pn,I^Ej . 67.flow chart 流程图
YR?Y:?( .}==p&( 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
!se1W5ke# eiMP: 70.substantive procedures 实质性程序
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ZO} 71.assertions 认定
VLXA6+ |ADf~-AY 72.esistence 存在
"&6vFm r H/o_? qK 73.occurrence 发生
OZ&/&?!XE P:{Aqn~zR 74.completeness 完整性
kL8rqv^ 8~Cmn% 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
A@V$~&JCL5 =gVMt 77.cutoff 截止
X4%uY #^}H)>jWy 78.accuracy 准确性
Xg dBLb Ema[M5$R 79.classification 分类
&5W;E+Pub A8-[EBkK 80.inspection 检查
sOhn@*X Q(& @ra!{ 81.supervision of counting 监盘
O#)1zD} Fm`*j/rq 82.observation 观察
T]th3* |=0vgwd"S 83.confirmation 函证
aC1z.?!U ]0UYxv%] 84.computation 计算
nM[yBA !v8R( 85.analytical procedures 分析程序
~4fE`-O H_&to3b( 86.vouch 核对
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87.trace 追查
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<x) . 1kB8&} 88.audit sampling 审计抽样
yrxX[Hg?@ coXg]bUKo 89.error 误差
uE1;@Dm+ 48:xvTE?N 90.expected error 预期误差
3Q,&D'];[ i^DMnvV. 91.population 总体
cKTjQJ# uWJJ\ 92.sampling risk 抽样风险
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~-oYMu 93.non- sampling risk 非抽样风险
~vXbh(MX oJA_"xp 94.sampling unit 抽样单位
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L= 95.statistical sampling 统计抽样
(.UU40:t LK} g<!o( 96.tolerable error 可容忍误差
t?"(Zb l`"?KD 97.the risk of under reliance 信赖不足风险
t=B1yvE" (_ G>dP_ 98.the risk of over reliance 信赖过度风险
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Ju*W& e]VW\6J& 99.the risk of incorrect rejection 误拒风险
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NgTB4I8P 100. the risk of incorrect acceptance 误受风险
qNJc*@s @ki|#ro 101.working trial balance 试算平衡表
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kt6)F&;$ 102.index and cross-referencing 索引和交叉索引
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}Ba02F 3CD#OCz7& 103.cash receipt 现金收入
}||u{[ &dtst?? 104.cash disbursement 现金支出
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xf&[QG+Ef -J3~j kf 106.bank reconciliation 银行存款余额调节表
j""ZFh04 Q/g!h}>(. 107.balance sheet date
资产负债表日
>B6*`3v j!agD_J 108.net realizable value 可变现净值
sT;wHtU ]In7%Qb 109.storeroom 仓库
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ah*{NR) TVNgj.`+u! 112.positive confirmation request 积极式询证函
oMN<jAU. P!]uJ8bi 113.negative confirmation request 消极式询证函
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!_ + ,Krq 3P 114.purchase requisition 请购单
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115.receiving report 验收报告
Wxj_DTi[1" =p_*lC%N 116.gross margin 毛利
l WYp \2kLj2! 117.manufacturing overhead 制造费用
9)7$U QY X.>=&~[ 118.material requisition 领料单
|RL#BKC` Jw _>I 119.inventory-taking 存货盘点
QdgJNT<=H, s|WwBT 120.bond certificate 债券
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121.stock certificate 股票
@ZU$W9g &:l-;7d 122.audit report 审计报告
!p+54w\ 2 5TJd9:\Af 123.entity 被审计单位
}`gOfj)?i BP9#}{kE 124.addressee of the audit report 审计报告的收件人
U${W3Ra y.A3hV%6b 125.unqualified opinion 无保留意见
>[Vc$[62 e ymv/ 126.qualified opinion 保留意见
d#E&,^@M #DgHF*GG+> 127.disclaimer of opinion 无法表示意见
nsI+04[F Kkp dcc 128.adverse opinion 否定意见
yD~,+}0) :e7\z 查看《
注会考试《审计》中的128个英文单词(一) 》
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