61.assessed level of material misstatement risk 重大错报风险的评估水平
!{&r|6 DFr$2Y3H 62.simall business 小规模企业
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会计系统
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-?y (u?s@/e:`/ 64.test of control 控制测试
m-{DhJV oIrc))j,$ 65.walk-through test 穿行测试
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cC8$ oCR? }cz58% 67.flow chart 流程图
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5zS%F: 3 {tVA(&\< 69.audit evidence
审计证据
X0*+]tRg H [+'>Id: 70.substantive procedures 实质性程序
r,eH7&P9{ }%KQrlbHJl 71.assertions 认定
[)`*k#.= n^'d8Y( 72.esistence 存在
mpYBMSLM -n:2US< 73.occurrence 发生
CX#d 1XS~b-St 74.completeness 完整性
x.gz sd CQ!D{o= 75.rights and obligations 权利和义务
PCCE+wC6 55v=Ij?M 76.valuation and allocation 计价和分摊
:/->m6C`0 0,0WdJAe 77.cutoff 截止
!5 S# 6~ET@"0uK 78.accuracy 准确性
I>MLI=[Kg [?z;'O}y 79.classification 分类
S> Fb'rJ3 ?~ybFrc 80.inspection 检查
X'd\b}Bm KMT$/I{p, 81.supervision of counting 监盘
aR6~r^jB ;4+z~7Je]^ 82.observation 观察
c'$y_] Ds=d~sN u 83.confirmation 函证
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%m|BXyf]_B +) 9=bB 86.vouch 核对
h<IAHCz;( 8f,",NCgc 87.trace 追查
FkaQVT 9Eh*r@> 88.audit sampling 审计抽样
,9OER!$y x+sSmW 89.error 误差
ddYb=L+_b :CM2kh"Iu 90.expected error 预期误差
0>Kgz!I 6/a%%1c1 91.population 总体
.:-*89c +o.#']}Pl 92.sampling risk 抽样风险
5G<`c p@$92> ' 93.non- sampling risk 非抽样风险
h\C1:0x{ ][f 0ZMa 94.sampling unit 抽样单位
QIwO _[Q RaiYq#X/ 95.statistical sampling 统计抽样
* R&77 o7 7x*L 1>[`' 96.tolerable error 可容忍误差
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L#V e[ } BP.t$_ 98.the risk of over reliance 信赖过度风险
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V2Z^W^ CS^|="Zs 100. the risk of incorrect acceptance 误受风险
RZvRV?<bR (!ud"A|ab4 101.working trial balance 试算平衡表
AWZ4h,as{ FN0<iL 102.index and cross-referencing 索引和交叉索引
,|O|gh$s Lz-(1~o 103.cash receipt 现金收入
m,J9:S<5; ipiS= 104.cash disbursement 现金支出
5N>L|J2 kKQD$g.z6 105.bank statement 银行对账单
`yXHb <l)I%1T_c 106.bank reconciliation 银行存款余额调节表
G!GGT?J uCFpH5> 107.balance sheet date
资产负债表日
BBoVn^Z*R e<{Ani0 108.net realizable value 可变现净值
%yy|B Yu9(qRK 109.storeroom 仓库
ds+0y;vc }8'bXG+ 110.sale invoice 销售发票
6r5<uZ9w_X 9&4z4@on 111.price list 价目表
cj3P]2B# kEdAt5/U{ 112.positive confirmation request 积极式询证函
grCz@i )J|~'{z: 113.negative confirmation request 消极式询证函
}!vJ+ $T'lWD * 114.purchase requisition 请购单
^^*dHWHn< 6[%4Q[ 115.receiving report 验收报告
E7Pz~6 w#$Q?u ,G 116.gross margin 毛利
vB/G#\Zqz >x1?t 117.manufacturing overhead 制造费用
[1`&\C_E X04JQLhy" 118.material requisition 领料单
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z/S}z4o/ 8DJoQl9 121.stock certificate 股票
dxeLu RS[QZOoW} 122.audit report 审计报告
czp}-{4X QK/~lN 123.entity 被审计单位
4T:@W C ^5*9BwH` 124.addressee of the audit report 审计报告的收件人
LZ*ZXFIg Zut"P3d=J 125.unqualified opinion 无保留意见
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UV Ut^ {4_EC 126.qualified opinion 保留意见
O9 [Dae{i S_56! 127.disclaimer of opinion 无法表示意见
T|Fl$is >a2i%j/T 128.adverse opinion 否定意见
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'O\$ r(cd?sL96R 查看《
注会考试《审计》中的128个英文单词(一) 》
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