61.assessed level of material misstatement risk 重大错报风险的评估水平
aT$9; s]JF0584 62.simall business 小规模企业
,kn">k9 @$+ecaVW 63.accounting system
会计系统
.uk>QMs1 '^"6+ k 64.test of control 控制测试
I=NZokfS [`):s= FC 65.walk-through test 穿行测试
S9",d~EM ]V#M%0:Q82 66.communication 沟通
v3jg~"! ;IokThI 67.flow chart 流程图
6<ZkJ:= *^wm1|5 68.reperformance of internal control 重新执行
McQe1 !f+H,]D" 69.audit evidence
审计证据
e;[F\ov% TTTPxO, 70.substantive procedures 实质性程序
[F6U+1n8e /x1![$oC0 71.assertions 认定
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#c66) 72.esistence 存在
jyZWVL:_ .ODR ]7{ 73.occurrence 发生
(X3Tav T]=r Co 74.completeness 完整性
HEM9E&rL 3S}Pm2D2 75.rights and obligations 权利和义务
e!=kWc dKxyA"@ 76.valuation and allocation 计价和分摊
F ;2w1S^ o_^?n[4 77.cutoff 截止
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78.accuracy 准确性
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/Id%_,}Kb |='z{WS 80.inspection 检查
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Cv4=S 81.supervision of counting 监盘
vbC\?\_ K#=*9S 82.observation 观察
+N:o-9 R&BTA 83.confirmation 函证
2h1vVF3 Pn>Xbe 84.computation 计算
~ijVmWNk K)DDk9* 85.analytical procedures 分析程序
h1B16) ,l:ORoND 86.vouch 核对
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EkjN{$* #0P$M!% 88.audit sampling 审计抽样
)W;o<:x3 K,:cJ 89.error 误差
?7.7`1m!v 7G}2,ueI 90.expected error 预期误差
6sx'S?Qa* 9NQlI1Wz4 91.population 总体
S/e2P|} LIvFx| 92.sampling risk 抽样风险
@M_oH:GV ]pNvxXbeW 93.non- sampling risk 非抽样风险
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I gT0BkwIV 94.sampling unit 抽样单位
JNt^ (z T>2[=J8U 95.statistical sampling 统计抽样
^h~x)@= v*SEb~[ 96.tolerable error 可容忍误差
0 yuW*z *KV0%)}sbL 97.the risk of under reliance 信赖不足风险
AP7Yuv` D(AXk8Vub 98.the risk of over reliance 信赖过度风险
g!?:Ye`5 d4>Z8FF|1B 99.the risk of incorrect rejection 误拒风险
d%RC <SgM@0m 100. the risk of incorrect acceptance 误受风险
VC\ S'z naYrpK,. 101.working trial balance 试算平衡表
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%)|9E>fP]N ES.fOdx 103.cash receipt 现金收入
UEM(@zD] Po__-xN>Q 104.cash disbursement 现金支出
.TND a& im9G,e 105.bank statement 银行对账单
+e yc`J >VP=MbN 106.bank reconciliation 银行存款余额调节表
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资产负债表日
% NA9{<I P"y`A}Bx 108.net realizable value 可变现净值
hb zC#@q ;V*R*R 109.storeroom 仓库
7\$qFF-y )}D'<^=#T 110.sale invoice 销售发票
\W1,F6&j R?~Yp?B^ 111.price list 价目表
tyXuG< TcjEcMw, 112.positive confirmation request 积极式询证函
^)(bM$(` bJRN;g 113.negative confirmation request 消极式询证函
iYORu3 5R@ 114.purchase requisition 请购单
- }7e:!. /y _O4 115.receiving report 验收报告
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fA{sr cC=[Saatsf 116.gross margin 毛利
b$ve sJ ^?cz,N~ 117.manufacturing overhead 制造费用
96 q_K84K s} UjGFP 118.material requisition 领料单
k. MUdU^ k9:{9wW 119.inventory-taking 存货盘点
4}_j`d/8| vwjPmOjhS 120.bond certificate 债券
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Y;Nm1@ 121.stock certificate 股票
T]t+E'sQ pP*zq"o 122.audit report 审计报告
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yE/f2PgQ 123.entity 被审计单位
G;v8$)Zj r"``QmM 124.addressee of the audit report 审计报告的收件人
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v%3 125.unqualified opinion 无保留意见
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As 3.Q(#Z 126.qualified opinion 保留意见
:`-,Lbg 8TGOx%}i 127.disclaimer of opinion 无法表示意见
AvxfI"sp ]l1\? I 128.adverse opinion 否定意见
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Fz?d3; jT8#C=a7 查看《
注会考试《审计》中的128个英文单词(一) 》
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