61.assessed level of material misstatement risk 重大错报风险的评估水平
RNF%i~nhO c/7}5#Rs 62.simall business 小规模企业
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会计系统
)&DsRA7v w`DcnQK' 64.test of control 控制测试
|:.s6a# ( m@Dra2Cv'@ 65.walk-through test 穿行测试
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LIJ:O 66.communication 沟通
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w$_1 RBz"1hRo` 67.flow chart 流程图
2n+ud ?|l 6j8\3H~ 68.reperformance of internal control 重新执行
k8\KCKql &q&~&j'[ 69.audit evidence
审计证据
[+d~He !</U"P:L 70.substantive procedures 实质性程序
lVuBo& Q;N)$Xx 71.assertions 认定
=0L%<@yA <FX]n< 72.esistence 存在
cTz@ga;!mI 9M^5<8: 73.occurrence 发生
7;c^*"Ud >z~_s6#CP 74.completeness 完整性
g&S>Wq%L QLU <%w:B 75.rights and obligations 权利和义务
q:nUn?zB \!hd|j?&6 76.valuation and allocation 计价和分摊
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Tg. 77.cutoff 截止
q %j8Js =jKu=!QPq 78.accuracy 准确性
+PnuWK$ e_-7,5Co 79.classification 分类
z;?ztpa@ 7O8 @T-f+2 80.inspection 检查
q{Gh5zg5O 5VpqDL~d 81.supervision of counting 监盘
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A6 82.observation 观察
pHx$ M)ao}m> 83.confirmation 函证
& kVa*O AFM+`{Cq 84.computation 计算
AOkG.u-k ~3-"1E>Rgy 85.analytical procedures 分析程序
/NjBC[P </Y(4Xwf= 86.vouch 核对
p s?su` O8A(OfX 87.trace 追查
KgbBa2@+ 2D:,( 88.audit sampling 审计抽样
=>lX brJ Lagk 89.error 误差
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3_D ;w+ 90.expected error 预期误差
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i#^YQCy 91.population 总体
~ o2Z5,H gG@4MXq. 92.sampling risk 抽样风险
[3sZ=)G NV-l9 93.non- sampling risk 非抽样风险
{qlcTc `k*;%}X\ 94.sampling unit 抽样单位
Kxa1F,dZ pEz^z9 95.statistical sampling 统计抽样
*59| "wcw`TsK 96.tolerable error 可容忍误差
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%&T 97.the risk of under reliance 信赖不足风险
PH&Qw2(Sx JWaWOk(t=? 98.the risk of over reliance 信赖过度风险
6]Q#4 aeI0;u 99.the risk of incorrect rejection 误拒风险
7.Z- T)%6"rPL3! 100. the risk of incorrect acceptance 误受风险
sV-PR] Q"U%]2@= 101.working trial balance 试算平衡表
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] oK-d58 sM 102.index and cross-referencing 索引和交叉索引
!q,7@W3i &o7PB`(l 103.cash receipt 现金收入
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/ 104.cash disbursement 现金支出
[0105l5 +c!HXX 105.bank statement 银行对账单
iLJ@oM;2 iPV-w_HQ 106.bank reconciliation 银行存款余额调节表
}y+Qj6dP x7<NaMK\ 107.balance sheet date
资产负债表日
]T|$nwQ h~]e~u V 108.net realizable value 可变现净值
! [1aP, rr2!H%: 109.storeroom 仓库
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[i@*" Mh2b!B 110.sale invoice 销售发票
rm ;U'&{ rv(N0p/ 111.price list 价目表
F .Zk};lb />}zB![(K 112.positive confirmation request 积极式询证函
||*F.p N?-ZvE\C 113.negative confirmation request 消极式询证函
DBsoa0w j;b>~_ U% 114.purchase requisition 请购单
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^7r J 4)OOj14-V 115.receiving report 验收报告
X<. l(9$ kvbW^pl 116.gross margin 毛利
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8X) yQ[ ;.<%v 117.manufacturing overhead 制造费用
7g]mrI@ eR>8V8@ 118.material requisition 领料单
CJCxL\ ?D2a"a$^ 119.inventory-taking 存货盘点
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#OJ )92(C 120.bond certificate 债券
i.7_ i78\" YLTg(* 121.stock certificate 股票
Xe_djy'8 Yb`b/BMR 122.audit report 审计报告
;`Xm?N gJuK% P 123.entity 被审计单位
_0gdt4 `pCy:J?d>l 124.addressee of the audit report 审计报告的收件人
=bja\r{ %X.g+uu 125.unqualified opinion 无保留意见
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F~]P8 Kw;gQk~R! 126.qualified opinion 保留意见
lEwQj[ k [^ r8P:Ad 127.disclaimer of opinion 无法表示意见
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q`#0 6lg]5d2CD 128.adverse opinion 否定意见
4v_Hh<% '" %0UflJS 查看《
注会考试《审计》中的128个英文单词(一) 》
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