61.assessed level of material misstatement risk 重大错报风险的评估水平
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R<=zCE `: 62.simall business 小规模企业
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会计系统
aG92ay 6#Q K%[1!> 64.test of control 控制测试
,Y>Bex_v 2!$gyu6bpG 65.walk-through test 穿行测试
q@xBJ[IM 1hziXC0WY 66.communication 沟通
$O dCL |\g5+fv9 67.flow chart 流程图
!ki.t /)>s##p* 68.reperformance of internal control 重新执行
<,>P 0tY} XQ~Ke-QW) 69.audit evidence
审计证据
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Yl.0aS 70.substantive procedures 实质性程序
d:i;z9b@to Ix(><#P 71.assertions 认定
4M^G`WA}t9 HVC>9_:] 72.esistence 存在
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2X ZE/o?4k*c1 73.occurrence 发生
q|LDo~H V@\%)J'g 74.completeness 完整性
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"VY%S^ 75.rights and obligations 权利和义务
,-OCc!7K rrCNo^W1 76.valuation and allocation 计价和分摊
37RLE1Yf q.()z(M7 77.cutoff 截止
|a#f\ @-&s: Qli 78.accuracy 准确性
ZPD[5)~ 6}KZp~s 79.classification 分类
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J' 80.inspection 检查
"&%#!2 NoJ`6MB 81.supervision of counting 监盘
wWp(yvz Q(\4]i< S 82.observation 观察
leQT-l2Bk :,DM*zBVp 83.confirmation 函证
hsw9(D>jp H/"lAXfb 84.computation 计算
-Fn}4M g=e71DXG2 85.analytical procedures 分析程序
HWVtop/ ~jb"5CX 86.vouch 核对
EKzAd E~a3r]V/ 87.trace 追查
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J;prC 88.audit sampling 审计抽样
;IpT} , !S_^94 b@ 89.error 误差
q`G, L( +L5\; 90.expected error 预期误差
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: 91.population 总体
%.z,+Zz? V._(q^ 92.sampling risk 抽样风险
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YQS5P# =Z+nX0qF 94.sampling unit 抽样单位
}`NU@O# MG?0>^F 95.statistical sampling 统计抽样
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+hjC 96.tolerable error 可容忍误差
ts8+V<g G!XIc>F* 97.the risk of under reliance 信赖不足风险
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XJIv1s\g 98.the risk of over reliance 信赖过度风险
e*.b3z ,<Q~b%(3 99.the risk of incorrect rejection 误拒风险
A Z{^o4<q Rtjqx6-B; 100. the risk of incorrect acceptance 误受风险
A%2:E^k(s 8O"U 0 101.working trial balance 试算平衡表
10#f`OPC ]@M5& 102.index and cross-referencing 索引和交叉索引
oQL59XOT4 ${8?N:>t 103.cash receipt 现金收入
OK{xuX8u c1xrn4f@a 104.cash disbursement 现金支出
wlPx,UqZ tM#lFmdd\P 105.bank statement 银行对账单
A?*o0I $ F S_E 106.bank reconciliation 银行存款余额调节表
{bPV)RL: M+!x}$&v 107.balance sheet date
资产负债表日
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X[{ w;e(Gb%9 108.net realizable value 可变现净值
|G/7_+J6 Tb1U^E: 109.storeroom 仓库
p\Lq}tk< P5gN #G 110.sale invoice 销售发票
A$WZF/x _pH{yhA 111.price list 价目表
Gc$gJnQio eVl'\aUd 112.positive confirmation request 积极式询证函
'r\ V.4 RJeSi`19T) 113.negative confirmation request 消极式询证函
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b/or 114.purchase requisition 请购单
Y+qQI MZ >Ng)k]G 115.receiving report 验收报告
Y\=FLO9 \sA*V%n 116.gross margin 毛利
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$Y;G gf+d!c(/ 117.manufacturing overhead 制造费用
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>M 1h7+@#<:a 118.material requisition 领料单
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/1`cRyS D?M!ra 120.bond certificate 债券
yE} dj)wd *{o UWt 121.stock certificate 股票
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\x>65; 123.entity 被审计单位
$t-n'Qh^2 S.|FL%; 124.addressee of the audit report 审计报告的收件人
rNl.7O9b 26n^Dy>} 125.unqualified opinion 无保留意见
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?D n,O5".aa< 126.qualified opinion 保留意见
De_ CF8 rx :z#"?I 127.disclaimer of opinion 无法表示意见
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5}/4 128.adverse opinion 否定意见
/hv#CB>1x ~svO*o Wa 查看《
注会考试《审计》中的128个英文单词(一) 》
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