61.assessed level of material misstatement risk 重大错报风险的评估水平
0A\o8T.12 W&6ye 62.simall business 小规模企业
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会计系统
!j [U vBq2JJAl 64.test of control 控制测试
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KX!{ 65qH 65.walk-through test 穿行测试
^PO0(rh BwrMRMq" 66.communication 沟通
5h1FvJg dEns|r 67.flow chart 流程图
<"aPoGda 2=u5N[* 68.reperformance of internal control 重新执行
hNSV}~h \Ui8Sgeei 69.audit evidence
审计证据
ZJ u\ ]'MLy#9 70.substantive procedures 实质性程序
Va?wG3 w 7RTp+FC] 71.assertions 认定
*m2J$9q GiI2nHZc 72.esistence 存在
%q(n'^#Z.y ln#Lx&r;| 73.occurrence 发生
7teg*M{ rn U2EL 74.completeness 完整性
KYd2=P6 wQ@@|Cj4L 75.rights and obligations 权利和义务
" ?n~ /9` |Ax~zk; 76.valuation and allocation 计价和分摊
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77.cutoff 截止
3x.|g "P'W@ 78.accuracy 准确性
[P,1UO|$B pgfI1`h 79.classification 分类
[u=b[( og!Uq]U/y 80.inspection 检查
{}{|trr-E X{<j%PdC 81.supervision of counting 监盘
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~1J4 82.observation 观察
@y{Whun~ Z#nj[r!l} 83.confirmation 函证
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\[Z`D Ga"$_DyM 84.computation 计算
r68'DJ&m3 2Pasmh 85.analytical procedures 分析程序
R/A40i Dm"GCV 86.vouch 核对
Hq< Vk.Nk \HV%579 87.trace 追查
z9u"?vdA rW&8#& 88.audit sampling 审计抽样
X#Ajt/XQ '$UlJDZ 89.error 误差
;:a7rN"( 9=K=gfZ 90.expected error 预期误差
J$v0 $+R0RqV$V~ 91.population 总体
/t(dhz&xN IH'DCY: 92.sampling risk 抽样风险
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s/8n 93.non- sampling risk 非抽样风险
7.hn@_ 4JT9EKo 94.sampling unit 抽样单位
0".pw; .} 8 U B?X 95.statistical sampling 统计抽样
4-lEo{IIM / F5g@ X& 96.tolerable error 可容忍误差
Ti=~y cwi CT6a 97.the risk of under reliance 信赖不足风险
AFF7fK Sz.jv#Y 98.the risk of over reliance 信赖过度风险
.3t[M0sd BOoLs(p 99.the risk of incorrect rejection 误拒风险
k]] (I<2 K\`L>B. 1 100. the risk of incorrect acceptance 误受风险
8~u#?xs6 7eqax33f 101.working trial balance 试算平衡表
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l HUfH/x3zj] 102.index and cross-referencing 索引和交叉索引
CZS{^6Ye ?*tb|AL(R 103.cash receipt 现金收入
?R&,1~h a#nVRPU8m 104.cash disbursement 现金支出
kz@@/DD/9 ZYos.ay 105.bank statement 银行对账单
$,bLK|<hi /0uZ(F|>I 106.bank reconciliation 银行存款余额调节表
7xb z)FI .|NF8Fj 107.balance sheet date
资产负债表日
A<C`JN} x24 108.net realizable value 可变现净值
l23_K7 fq~<^B 109.storeroom 仓库
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a7b L6fc_Mo.EE 110.sale invoice 销售发票
j{C+`~O -%I]Q9 111.price list 价目表
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X4!G>v lUJ/ nG0l 112.positive confirmation request 积极式询证函
[k ZvBd )Fe-C 113.negative confirmation request 消极式询证函
G,FYj'<!7, #joGIw 114.purchase requisition 请购单
G9TK)Nz + G#qS1 115.receiving report 验收报告
x JQde 4 k-@CcrepF 116.gross margin 毛利
\Azl6`Em .3l'&".' 117.manufacturing overhead 制造费用
E5w.wx ;;pxI5 118.material requisition 领料单
snT! 3t X3NHQMI 119.inventory-taking 存货盘点
"gADHt=MIR -ve{O-; 120.bond certificate 债券
-o#HO_9 8zP{Cmm 121.stock certificate 股票
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4~mH 122.audit report 审计报告
, |CT|2D> &~ QQZ]q6 123.entity 被审计单位
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>:!TfuU^R 124.addressee of the audit report 审计报告的收件人
j(F&*aH78 6TvlK*<r= 125.unqualified opinion 无保留意见
~'2)E/IeV U$@p"F@P 126.qualified opinion 保留意见
<7fF9X 3<LG~HWST 127.disclaimer of opinion 无法表示意见
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D 4#MvOjA5[ 128.adverse opinion 否定意见
|#q 5#@, ,'?%z>RZm 查看《
注会考试《审计》中的128个英文单词(一) 》
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