61.assessed level of material misstatement risk 重大错报风险的评估水平
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%Tx 62.simall business 小规模企业
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会计系统
OS=~<ba 43!E> mq 64.test of control 控制测试
ye4GHAm,p S|m|ulB 65.walk-through test 穿行测试
8,)<,g-/= ^a7a_M 66.communication 沟通
352RJC { ^R>H|~ 67.flow chart 流程图
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K, ` 68.reperformance of internal control 重新执行
@/='BVb'T q( %)^C 69.audit evidence
审计证据
C-^8;xd c7]0>nU; 70.substantive procedures 实质性程序
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eUa!1 71.assertions 认定
pwA~?$B1 9dva]$^:*1 72.esistence 存在
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73.occurrence 发生
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sM$8 ~e686L0j 74.completeness 完整性
n/%M9osF 1 ;Uc-< 75.rights and obligations 权利和义务
t V2o9!N4 !HF<fn 76.valuation and allocation 计价和分摊
%kuUQ%W1 ?2K~']\S 77.cutoff 截止
IB^vEY!`6_ =0>[-:Z 78.accuracy 准确性
H?;@r1ZAn C-&s$5MzGb 79.classification 分类
i4)]lWnd _TbvQY 80.inspection 检查
hcR^? LKg9{0Y: 81.supervision of counting 监盘
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tI! 5YXMnYt9 82.observation 观察
4XSq\.@G !y3XIbdS" 83.confirmation 函证
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F-7 84.computation 计算
SOluTFxUw b:$q5 85.analytical procedures 分析程序
r>t|.=! D 75;Y;E 86.vouch 核对
5L,q,kVS {&nDm$KTD 87.trace 追查
SfPtG '2SZ] 88.audit sampling 审计抽样
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iQI' 89.error 误差
va!fJ sRflabl *x 90.expected error 预期误差
/Y[ b8f nE4rB\ 91.population 总体
xN6}4JB %:7/ym[ 92.sampling risk 抽样风险
R xc Sb`SJ):x 93.non- sampling risk 非抽样风险
YOtzja]~ 8]WcW/1r ! 94.sampling unit 抽样单位
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5 9+~1# | 95.statistical sampling 统计抽样
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\(U|& 96.tolerable error 可容忍误差
G'Uq595'- u\)q.` 97.the risk of under reliance 信赖不足风险
ZpZoOdjslV 4hW:c0 98.the risk of over reliance 信赖过度风险
3lgD,_& F /"lJ/I 99.the risk of incorrect rejection 误拒风险
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VzF'F 100. the risk of incorrect acceptance 误受风险
J$&2GAi VA%4ssy 101.working trial balance 试算平衡表
,n$HTWa@0 )b,FE}YX 102.index and cross-referencing 索引和交叉索引
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>a_0" 103.cash receipt 现金收入
35YDP|XZb t!0 IQ9\[* 104.cash disbursement 现金支出
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7X#c 105.bank statement 银行对账单
4!Lj\.!$ QV _aM2 106.bank reconciliation 银行存款余额调节表
;p:CrFv %/RT}CBBsW 107.balance sheet date
资产负债表日
5w</Ga kuv+ TN 108.net realizable value 可变现净值
T!>sL=uf b>nwX9Y/U 109.storeroom 仓库
MFqb_q+ b3q&CJ4| 110.sale invoice 销售发票
Tlk!6A: m2Wi "X(I_ 111.price list 价目表
t5EYu* A9LVS&52 112.positive confirmation request 积极式询证函
zn5|ewl@" H~W=#Cx 113.negative confirmation request 消极式询证函
r^,"OM] 3u9}z+q 114.purchase requisition 请购单
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,6x>gcR D~ 7W 116.gross margin 毛利
~FnY'F<35 ^-(DokdBn 117.manufacturing overhead 制造费用
x(A6RRh LPkl16yZ 118.material requisition 领料单
(Z Q?1Qxo Oki{)Ssy 119.inventory-taking 存货盘点
n"nfEA3{` B9]bv] 120.bond certificate 债券
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121.stock certificate 股票
M} Mgz 0_-P~^A 122.audit report 审计报告
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( 123.entity 被审计单位
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Pu*vR BxB B]( 124.addressee of the audit report 审计报告的收件人
F:LrQu rg I Z 125.unqualified opinion 无保留意见
FPu$N d&\ c;88Wb<|W 126.qualified opinion 保留意见
wM!dz& ~\ v"xV 127.disclaimer of opinion 无法表示意见
'|G8yojz dyl1~'K^ 128.adverse opinion 否定意见
STz@^A 5JS*6|IbD{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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