61.assessed level of material misstatement risk 重大错报风险的评估水平
~&bq0( 3m)y|$R 62.simall business 小规模企业
&:)Wh[ c!9nnTap 63.accounting system
会计系统
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q/8 aw42oLk 64.test of control 控制测试
^J;bso` LFtt gY 65.walk-through test 穿行测试
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9W%3 66.communication 沟通
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h9*z3 67.flow chart 流程图
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lUgg 68.reperformance of internal control 重新执行
"LTad`]<Ro k+pr \d ~ 69.audit evidence
审计证据
j8lb~0JD ?<'}r7D 70.substantive procedures 实质性程序
SI-Ops~e NHZz _a= 71.assertions 认定
%d<"l~<5; _zi| 72.esistence 存在
f=K]XTw~ DlMW(4( 73.occurrence 发生
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Dbxn 'AH0ww_)n 74.completeness 完整性
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!DK ckE-",G 75.rights and obligations 权利和义务
8c^TT& b2&0Hx 76.valuation and allocation 计价和分摊
U|Ta4W`k\ <l E<f+ 77.cutoff 截止
_^%,x vT,AMja 78.accuracy 准确性
QX'qyojxN 5uj?#)N 79.classification 分类
H%Q7D- 8>in_h9 80.inspection 检查
g&Vx:fOC U>}w2bZ* 81.supervision of counting 监盘
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57 82.observation 观察
jkF^-Up. }l} Bo.C 83.confirmation 函证
Tqn@P ud@%5d 84.computation 计算
#( 146 <FkFs{(t 85.analytical procedures 分析程序
fdi\hg^x ^KT Y? 86.vouch 核对
@>2i+)=E5 6@F9G4<Z 87.trace 追查
dhf!o0'1M Y>dzR)~3[ 88.audit sampling 审计抽样
X Dm[Gc>(~ m6\E$;` 89.error 误差
hPkWCoQpq ^Hnb}L 90.expected error 预期误差
}Gm>`cw- li'YDtMKCY 91.population 总体
7<#U(,YEA {14fA)`% 92.sampling risk 抽样风险
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Vf XsI Zd}9O jz5 93.non- sampling risk 非抽样风险
y@: h4u"3 }mYx_=+VX 94.sampling unit 抽样单位
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v ~IfJwBn-i 95.statistical sampling 统计抽样
aFb==73aLw 6azGhxh 96.tolerable error 可容忍误差
7cT~oV !G_ M4oy 97.the risk of under reliance 信赖不足风险
2W96Zju\ +_?hK{Ib" 98.the risk of over reliance 信赖过度风险
t?x<g <PJ4 DJXmGt] 99.the risk of incorrect rejection 误拒风险
fF$<7O)+] jrlVvzZ 100. the risk of incorrect acceptance 误受风险
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j&I 101.working trial balance 试算平衡表
J6s`'gFns 4n!aW?% 102.index and cross-referencing 索引和交叉索引
J!v3i*j\ Utj&]RELK 103.cash receipt 现金收入
85 |OGtt (cAIvgI 104.cash disbursement 现金支出
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~^r)fm_ +eWQa`g 106.bank reconciliation 银行存款余额调节表
J{p1|+h% l6T-}h:= 107.balance sheet date
资产负债表日
LEbB(x;@ JgKO|VO 108.net realizable value 可变现净值
p*R;hU Fh?gNSWq6 109.storeroom 仓库
25nt14Y0u (^8Y|:Tz 110.sale invoice 销售发票
IXMop7~ V%7WUq 111.price list 价目表
oo/qb`-6 =1FRFZI!j 112.positive confirmation request 积极式询证函
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- E!{ b$d;Qx 113.negative confirmation request 消极式询证函
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0rQMLx 114.purchase requisition 请购单
>a!/QMh >Eyt17_H"n 115.receiving report 验收报告
|sJ[0z y2Q&s9$Do 116.gross margin 毛利
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117.manufacturing overhead 制造费用
#`qx<y*S |IeTqEu9 118.material requisition 领料单
(R[[Z,>w. n*R])=F@c 119.inventory-taking 存货盘点
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A9KET$i@v >2y':fO 122.audit report 审计报告
A]_7}<<N 2jA {SY- 123.entity 被审计单位
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6 qJf?o.Pv 124.addressee of the audit report 审计报告的收件人
_>o:R$ %} YU'k#\gi* 125.unqualified opinion 无保留意见
$f$SNx)), frm>4)9+ 126.qualified opinion 保留意见
BwN0!lsF3 DHg:8%3x 127.disclaimer of opinion 无法表示意见
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<X#C)-. 6lZ3tdyNo 查看《
注会考试《审计》中的128个英文单词(一) 》
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