61.assessed level of material misstatement risk 重大错报风险的评估水平
WmP"u7I4 X{P_HCd 62.simall business 小规模企业
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会计系统
VZ'[\3J a[]=*(AZI 64.test of control 控制测试
*oL?R2#7 N\l\ M 65.walk-through test 穿行测试
Zk"'x,]# ;RB]awE 66.communication 沟通
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{? ,>V|%tD' 67.flow chart 流程图
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r@f8-!{s2h 68.reperformance of internal control 重新执行
&Vg+n0 @X?DHLM 69.audit evidence
审计证据
IkFrzw p Bab`wfUve 70.substantive procedures 实质性程序
RmY5/IYR|: !fZ\GOx 71.assertions 认定
d+rrb>-OU v{$X2z_$w 72.esistence 存在
MzL^u8 Ii%^z?' 73.occurrence 发生
5'd$TC 4Pe%*WTX 74.completeness 完整性
7/a[;`i*! bdZ[`uMD 75.rights and obligations 权利和义务
__teh>MC V$VqYy9 * 76.valuation and allocation 计价和分摊
2Hw&}8 m.pB]yq& 77.cutoff 截止
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O#5 >0Y >T6! 78.accuracy 准确性
t, #7F$t &YGd!Q 79.classification 分类
G|Rsj{2' u)Y~+ [Q 80.inspection 检查
x2=Bu#Y Q[ kbEhv; 81.supervision of counting 监盘
fz\C$[+u zflfV!vAg 82.observation 观察
<qT[ N4I`6uDgD 83.confirmation 函证
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d@| 84.computation 计算
h:-ZXIv? U(P^-J<n1 85.analytical procedures 分析程序
6=U81 "3.v(GVr 86.vouch 核对
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U_? 87.trace 追查
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L{V 88.audit sampling 审计抽样
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M;NA{ EudX^L5U<d 89.error 误差
U$v|c%6 Z<L}ur 90.expected error 预期误差
rR]U Ff 7aRtw:PQn 91.population 总体
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?!^ow5"8 92.sampling risk 抽样风险
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)X7 <}t~^E, 93.non- sampling risk 非抽样风险
vT~ey J!Er%QUR 94.sampling unit 抽样单位
+ Ac.@!X}% ,`PC^`0c}o 95.statistical sampling 统计抽样
waI?X2 d-c<dS+R 96.tolerable error 可容忍误差
m:B9~lbT+ vZ,DJ//U, 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
%jk7JDvl x1H1[0w,i 99.the risk of incorrect rejection 误拒风险
-!;2?6R9{ v+Eub;m 100. the risk of incorrect acceptance 误受风险
]l4\Tdz '&hz*yk 101.working trial balance 试算平衡表
"| Oj!&0 uN>JX/- 102.index and cross-referencing 索引和交叉索引
cq]JD6937 YBh|\ 103.cash receipt 现金收入
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k"$l/: 104.cash disbursement 现金支出
}`KK j9gn7LS 105.bank statement 银行对账单
A0hKzj ~,ZU+ 106.bank reconciliation 银行存款余额调节表
=LXjq~p /pY-how%! 107.balance sheet date
资产负债表日
fi%)520 >~@O\n-t 108.net realizable value 可变现净值
a+'k#m Zt_~Zxn3 109.storeroom 仓库
_%g L r{>Q{$Q 110.sale invoice 销售发票
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{zX]41T l266ufO.u- 112.positive confirmation request 积极式询证函
IiU\}<O {wy{L-X 113.negative confirmation request 消极式询证函
'tTUro1~ +3uPHpMB- 114.purchase requisition 请购单
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[ZY;g:p e5RF6roxO 115.receiving report 验收报告
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\t5X=i |I[/Fl: 116.gross margin 毛利
yPrF2@#XZ/ e,kxg^ 117.manufacturing overhead 制造费用
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#/~q 118.material requisition 领料单
$RH. vtq$@#?~ b 119.inventory-taking 存货盘点
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120.bond certificate 债券
OZc4 -5 nw4I<Q 121.stock certificate 股票
TAxu ]C$P H )51J:4 122.audit report 审计报告
*b'4>U Um}f7^fp^l 123.entity 被审计单位
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N]^(+/A 124.addressee of the audit report 审计报告的收件人
=cpUc]~ Brtsig,4 125.unqualified opinion 无保留意见
qk~m\U8r ;6eBfMhL 126.qualified opinion 保留意见
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B 1:JwqbZKJ 127.disclaimer of opinion 无法表示意见
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d^=9YRc 128.adverse opinion 否定意见
O8OAXRt/Y rFUR9O.{E 查看《
注会考试《审计》中的128个英文单词(一) 》
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