61.assessed level of material misstatement risk 重大错报风险的评估水平
=`V9{$i v:9Vp{) 62.simall business 小规模企业
(|y@ftr@ c&SSf_0O* 63.accounting system
会计系统
:pP l|" = o1&.v2j 64.test of control 控制测试
}.<]A \ ERHnh 65.walk-through test 穿行测试
f2Tz5slE 0qN?4h)7 66.communication 沟通
f+QDjJ?z IU]@%jA_:A 67.flow chart 流程图
~c>]kL(, jrYA5>=># 68.reperformance of internal control 重新执行
?SoRi</1 "j}fcrlG9 69.audit evidence
审计证据
:C#(yp nh"LdHqiDB 70.substantive procedures 实质性程序
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@Wb<+0 +C=^,B!, 71.assertions 认定
\!r,>P m&6)Vt 72.esistence 存在
dJmr!bN\; E-$N!KY 73.occurrence 发生
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(n@&M!a 74.completeness 完整性
)TkXdA?. qI1JM = 75.rights and obligations 权利和义务
- I j KMV&c 76.valuation and allocation 计价和分摊
0tN/P+!| I h 19&D 77.cutoff 截止
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m<:g\_< 78.accuracy 准确性
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"3uPK$ t1]svVX,w 80.inspection 检查
d@<~u,Mt&F 6vZ.CUK9 81.supervision of counting 监盘
+{{'3=x9 .RWKZB 82.observation 观察
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)9$>i5l 83.confirmation 函证
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%j jb!15Vlt" 84.computation 计算
?C|b>wM/ +"SYG 85.analytical procedures 分析程序
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t.Vo 86.vouch 核对
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ez 7 87.trace 追查
]`O??wN Hd0?}w\ 88.audit sampling 审计抽样
WB>M7MI% v.e~m2u_F 89.error 误差
CB%O8d # CXhE+oS5z' 90.expected error 预期误差
H83/X,"!w P{h$> 6c 91.population 总体
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.VfBwTh7q8 92.sampling risk 抽样风险
VA@t8H, DM)%=C6< 93.non- sampling risk 非抽样风险
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V[ 94.sampling unit 抽样单位
N'e3< uMM?s?q 95.statistical sampling 统计抽样
'hH3d"a^= aYPD4yX"/ 96.tolerable error 可容忍误差
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RKQ} 97.the risk of under reliance 信赖不足风险
^# gR"\F`d wT+b|K 98.the risk of over reliance 信赖过度风险
I^yInrRh5 >z1q\cz 99.the risk of incorrect rejection 误拒风险
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j -H(\[{3{V 100. the risk of incorrect acceptance 误受风险
vB9v8@[I& f<aJiVP 101.working trial balance 试算平衡表
\4pWHE/ &KZr`"cT# 102.index and cross-referencing 索引和交叉索引
;Jq 7E f6-OR]R5 103.cash receipt 现金收入
j_2yTz"G- ~^pV>>LX| 104.cash disbursement 现金支出
nq"U`z@R .q7|z3@, 105.bank statement 银行对账单
:")iS?l TbPTgE * 106.bank reconciliation 银行存款余额调节表
q_|YLs` ('7qJkV 107.balance sheet date
资产负债表日
l^*'W(% zw,=mpf3_ 108.net realizable value 可变现净值
Qt+;b y7)$~R):- 109.storeroom 仓库
,Rh6(I S;]][h= 110.sale invoice 销售发票
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`sJ("# 112.positive confirmation request 积极式询证函
hs m%o\ ZdjmZx%% 113.negative confirmation request 消极式询证函
#.kDin~! 5bKm)|4z6 114.purchase requisition 请购单
UX& ?^] $8"G9r 115.receiving report 验收报告
:_y}8am;H~ -*I Dzm 116.gross margin 毛利
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m#i 117.manufacturing overhead 制造费用
Ckc4U. t| ya^zlj\`0e 118.material requisition 领料单
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m$X0O_*A 119.inventory-taking 存货盘点
?UGA-^E1 L)`SNN\ipR 120.bond certificate 债券
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qY\T0 vdLBf+Zi 121.stock certificate 股票
CtO `t5 <.yL&$9 122.audit report 审计报告
!C$bOhc ;$Q&2}L[ 123.entity 被审计单位
KDODUohC *$eMM*4 124.addressee of the audit report 审计报告的收件人
'nO%1BZj+ X!vBD 125.unqualified opinion 无保留意见
E0Y>2HOuL lSu\VCG 126.qualified opinion 保留意见
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s(r{%I 127.disclaimer of opinion 无法表示意见
cU^Z=B )@O80uOFh 128.adverse opinion 否定意见
_RHB ^y;- ca}, tov& 查看《
注会考试《审计》中的128个英文单词(一) 》
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