61.assessed level of material misstatement risk 重大错报风险的评估水平
ZOsn,nF J<O_N~$$* 62.simall business 小规模企业
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会计系统
.DsYR/ )eyxAg 64.test of control 控制测试
Kt0Tuj@CY Um|Tf]q 65.walk-through test 穿行测试
y=`(`|YW}` X Y?@^ 66.communication 沟通
pZn%g]nRD Rb*\A7o|; 67.flow chart 流程图
>C66X?0cd p-Btbhv 68.reperformance of internal control 重新执行
J4X35H=Z }e @-[RJ! 69.audit evidence
审计证据
SHh(ujz, ZJm^znpw6 70.substantive procedures 实质性程序
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us{4% MPc=cLv 71.assertions 认定
S!cXc/H-R bS6Yi)p 72.esistence 存在
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73.occurrence 发生
hgltD8, jXR+>=_ 74.completeness 完整性
)T_#X! 3I(M<sB} 75.rights and obligations 权利和义务
b>EUa> h x=)$sD-3 76.valuation and allocation 计价和分摊
\]El%j4 B.jYU 77.cutoff 截止
b>WT-.b0 }5Uf`pM8 78.accuracy 准确性
.@V>p6MV h#nQd=H<g# 79.classification 分类
s9>!^MzBK VV0$L=mo 80.inspection 检查
\:7EKzQ N|}`p" 81.supervision of counting 监盘
jyr#e $Plk4 o*g 82.observation 观察
.EwK>ro4 7m:, -xp 83.confirmation 函证
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!NjE5USi <i-RF-*S 85.analytical procedures 分析程序
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? 86.vouch 核对
8),Y|4 7(Kc9sJC%% 87.trace 追查
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!o*U L8Q!6oO=< 88.audit sampling 审计抽样
<Vb{QOgc; f -5ZXpWs' 89.error 误差
`R RORzXoS iqeGy&F- 90.expected error 预期误差
yM@cml6Ox %s>E@[s 91.population 总体
\\JXY*DA:+ |~Iw 92.sampling risk 抽样风险
$P_Y8: [qB=OxH? 93.non- sampling risk 非抽样风险
\ :.p8` om6R/K 94.sampling unit 抽样单位
;nE}%lT HFOp4 95.statistical sampling 统计抽样
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sw\P5w 96.tolerable error 可容忍误差
sTDBK!9I :|Cf$2k7 97.the risk of under reliance 信赖不足风险
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]Ea-?IhD 98.the risk of over reliance 信赖过度风险
Yi`.zm al/~ 99.the risk of incorrect rejection 误拒风险
KMV!Hqkk =[kv@p 100. the risk of incorrect acceptance 误受风险
<3KrhhH S%2qB;uw 101.working trial balance 试算平衡表
i{2KMa{K &BkNkb 0 102.index and cross-referencing 索引和交叉索引
CfU)+20 `F#KXk 103.cash receipt 现金收入
E2MpMR @p;4g_F 104.cash disbursement 现金支出
V.J%4&^X W2RS G~| 105.bank statement 银行对账单
Zh@\+1] .JE7vPv%! 106.bank reconciliation 银行存款余额调节表
<OUApp H SzgVvmM} 107.balance sheet date
资产负债表日
@,]v'l!u 15COwc*k 108.net realizable value 可变现净值
9p XFC9 `Oi@7/oT 109.storeroom 仓库
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w (_* a4xGF 110.sale invoice 销售发票
JsV#: KGIz)/eSg 111.price list 价目表
ee0J;pP2# I ;_.tG 112.positive confirmation request 积极式询证函
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*@ 113.negative confirmation request 消极式询证函
0*q:p`OLw* _R]h]<TQ 114.purchase requisition 请购单
X*T9`]l6 \ys3&<;b 115.receiving report 验收报告
&>-Cz%IV gI]Vyg<{d 116.gross margin 毛利
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UJb7v:^ {1o=/& 118.material requisition 领料单
[f'7/w+ 1||e!W 119.inventory-taking 存货盘点
t/3veDh@ Z5\6ca 120.bond certificate 债券
}5~;jN=k |k8;[+ 121.stock certificate 股票
o` e~1 \ .:CL?m# 122.audit report 审计报告
F?UL0Q|u v L8V'mUyD 123.entity 被审计单位
t*COzE :7R\"@V4 124.addressee of the audit report 审计报告的收件人
k=LY 6 w(vf>L6( 125.unqualified opinion 无保留意见
)T>a|. Z8m/8M 126.qualified opinion 保留意见
hJ|z8Sy@1 ^#G>P0mG% 127.disclaimer of opinion 无法表示意见
{vaq,2_w 69_c,(M0 128.adverse opinion 否定意见
zIQ\_> 9qw~]W~Nm 查看《
注会考试《审计》中的128个英文单词(一) 》
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