61.assessed level of material misstatement risk 重大错报风险的评估水平
Yb%H9A :1q+[T/ @ 62.simall business 小规模企业
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会计系统
~1`.iA }Ga@bY6 64.test of control 控制测试
rhMsZ={M ED"@!M`1 65.walk-through test 穿行测试
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JHwkLAuz 66.communication 沟通
$@FD01h.t3 9b@L^]Kg 67.flow chart 流程图
f*Xonb chQt8Ar3 68.reperformance of internal control 重新执行
Jn +[:s. 49bzHEqZ 69.audit evidence
审计证据
nj!)\U r7c(/P^$G 70.substantive procedures 实质性程序
"V&2g? jx!)N> 71.assertions 认定
?1?^>M 3Ku!;uo!u 72.esistence 存在
A)2vjM9}K +)^F9LPl 73.occurrence 发生
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G3,kI 74.completeness 完整性
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9l [VT& 75.rights and obligations 权利和义务
<P3r+ 1|R <t,uj.9_ 76.valuation and allocation 计价和分摊
R,C)|*ef qo}-m7 77.cutoff 截止
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'%bOi 78.accuracy 准确性
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w<Q-o4( 79.classification 分类
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m--h$G 80.inspection 检查
}pbyC d;|e7$F' 81.supervision of counting 监盘
p.n]y=o.) a^'1o9 82.observation 观察
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V_ 84.computation 计算
5~<>h~yJ -OB72!sKU 85.analytical procedures 分析程序
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71 *DLv$/(0 86.vouch 核对
jC*(ZF1B Bz_['7D 87.trace 追查
Z@nM\/vLA Dj;h!8t. 88.audit sampling 审计抽样
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89.error 误差
[@"H2#CQ " 6~pTHT 90.expected error 预期误差
yUq,9.6Ig ;Z-Cn. 91.population 总体
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t^&:45~Q 92.sampling risk 抽样风险
Xj&{M[k< LbJtU! 93.non- sampling risk 非抽样风险
&vj+3<2 O4@Ki4f3A% 94.sampling unit 抽样单位
$N5VoK R$K.; 95.statistical sampling 统计抽样
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doBfpQ2 96.tolerable error 可容忍误差
Y:FV+ SI ^8o'\V"m^ 97.the risk of under reliance 信赖不足风险
'AF2:T\ 8d-; ;V 98.the risk of over reliance 信赖过度风险
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S58V 99.the risk of incorrect rejection 误拒风险
Gs7mO Z9i,#/ 100. the risk of incorrect acceptance 误受风险
eE>3=1d]w ?#qA>:2, 101.working trial balance 试算平衡表
E(4ti]'4 W:3u$LTf*f 102.index and cross-referencing 索引和交叉索引
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D %+w>`k3(N 103.cash receipt 现金收入
9HLn_|yU j23OgbI 104.cash disbursement 现金支出
MKJ9PcVi ,vrdtL 105.bank statement 银行对账单
$9y]>R $&qB,>5=X 106.bank reconciliation 银行存款余额调节表
w(J-[t118 k)[} 3oq 107.balance sheet date
资产负债表日
NSOWn]E s.6S: 108.net realizable value 可变现净值
(u]ft]z,-B .Y&_k 109.storeroom 仓库
l'&l!D& 37ll8 110.sale invoice 销售发票
B+jT|Y' FMwT4]y 111.price list 价目表
CHdw>/5 G 8uX[-L1 112.positive confirmation request 积极式询证函
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BAMy !.+iA=K{ 113.negative confirmation request 消极式询证函
|}es+<P ve1jLjsB 114.purchase requisition 请购单
+=$\7z> s BNyDEFd 115.receiving report 验收报告
]g IXG` 6"|PJ_@P 116.gross margin 毛利
W$EX6jTGI 0+/L?J3 117.manufacturing overhead 制造费用
#Jy+:|jJ Cs^o- g!L 118.material requisition 领料单
kX'1.<[ /Or76kE 119.inventory-taking 存货盘点
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B 120.bond certificate 债券
}.NR+:0 IqfR`iAix 121.stock certificate 股票
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m GE Xz)4[ 122.audit report 审计报告
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[$?^H >7vSN<w~m 123.entity 被审计单位
*B#OLx 1Lqs>* 124.addressee of the audit report 审计报告的收件人
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Ol qI<*Cze 125.unqualified opinion 无保留意见
p J+>qy5 VEpIAC4 126.qualified opinion 保留意见
5G(y s<E_74q1 127.disclaimer of opinion 无法表示意见
)09_CC!a s_zZ@azJ 128.adverse opinion 否定意见
xW/JItF mrFMdpaHl% 查看《
注会考试《审计》中的128个英文单词(一) 》
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