61.assessed level of material misstatement risk 重大错报风险的评估水平
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%d c_RAtM<n 62.simall business 小规模企业
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\ 63.accounting system
会计系统
PDQ\ND IMF9eS{L 64.test of control 控制测试
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-Y:^<C^^&8 ymr#OP$<S 66.communication 沟通
/bBFPrW j3kcNb 67.flow chart 流程图
6.0/asN} 4^>FN"Ve`B 68.reperformance of internal control 重新执行
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; )RZ:\:c 69.audit evidence
审计证据
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H 70.substantive procedures 实质性程序
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RK=i$F 71.assertions 认定
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72.esistence 存在
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Z'ZN^j{ 73.occurrence 发生
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6G /OaW4 b$Tz 74.completeness 完整性
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~ 75.rights and obligations 权利和义务
@4EC z>Q q n2X._` 76.valuation and allocation 计价和分摊
7Ns1b(kU dh.vZ0v=7 77.cutoff 截止
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9x 78.accuracy 准确性
_R] qoUw; q,->E<8 79.classification 分类
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0F*a Kz`g Q |S 80.inspection 检查
'nR'o /! h,u?3}Knnb 81.supervision of counting 监盘
N-Jp; D D$OUy}[2`. 82.observation 观察
#y4+O;{ C2/B1ba 83.confirmation 函证
CPj8`kl W.O]f.h 84.computation 计算
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C{gf sERm+x< 85.analytical procedures 分析程序
q%H#04Yh }wkZ\q[ 86.vouch 核对
LaolAqU c|,6(4j>$ 87.trace 追查
OU /=w pt sBuOKT/j 88.audit sampling 审计抽样
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9R.$,N 89.error 误差
E2Jmo5yJR K:3u/C` 90.expected error 预期误差
I6B`G Im5 s;[OR 91.population 总体
>#[u"CB 3gcDc~~= 92.sampling risk 抽样风险
0zCmU)ng Dno'-{- 93.non- sampling risk 非抽样风险
u}:p@j}Zv <8[y2|UBt 94.sampling unit 抽样单位
*Mg. *N rbEUq.Yk]~ 95.statistical sampling 统计抽样
Ld?-Ik~fF> \ O#6H5F 96.tolerable error 可容忍误差
2[;4D/`* zx7g5;J 97.the risk of under reliance 信赖不足风险
i4XE26B;e +"HLx%k 98.the risk of over reliance 信赖过度风险
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< X-$\DXRIo 99.the risk of incorrect rejection 误拒风险
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8FmRD 100. the risk of incorrect acceptance 误受风险
5,,b>Z< 8>KBh)q 101.working trial balance 试算平衡表
k m(Mv 6S2u%-] 102.index and cross-referencing 索引和交叉索引
13X\PO'9 5jb/[i^V 103.cash receipt 现金收入
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b# RTHe&X 104.cash disbursement 现金支出
0<{zW%w \>%.ktG 105.bank statement 银行对账单
@0mR_\u\ u*aFWl]= 106.bank reconciliation 银行存款余额调节表
9t1aR*b&@ 06dk K)` 107.balance sheet date
资产负债表日
D_W,Jmet 4 )U,A~! 108.net realizable value 可变现净值
l?AWG& F*bmV>Qq 109.storeroom 仓库
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;o iLyJ7zby 110.sale invoice 销售发票
@/w($w" fF"\$Ny 111.price list 价目表
O6[, K1, x<S?" 112.positive confirmation request 积极式询证函
c~0hu*& {);S6F$[3 113.negative confirmation request 消极式询证函
YjT7_|`(] W_C#a'$ 114.purchase requisition 请购单
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;ZSJ-r 115.receiving report 验收报告
(}|QSf: ,hV}wK! 116.gross margin 毛利
F_?aoP&5 :JEzfI1 117.manufacturing overhead 制造费用
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a%Eg9 !='?+Ysxs 118.material requisition 领料单
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Q 119.inventory-taking 存货盘点
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120.bond certificate 债券
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o!";&\,Ip 121.stock certificate 股票
4]VoIUIuN D(m2^\O[ 122.audit report 审计报告
}qa8o R`_RcHY: 123.entity 被审计单位
\R6D'Yt KXAh0A?&+ 124.addressee of the audit report 审计报告的收件人
\UD:9g" vp4l g1/ 125.unqualified opinion 无保留意见
L*rND15 ;Tn$c70 126.qualified opinion 保留意见
I1IuvH6 *G<K@k 127.disclaimer of opinion 无法表示意见
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cf Gs2|#*6 128.adverse opinion 否定意见
)o:%Zrk XJs*DK 查看《
注会考试《审计》中的128个英文单词(一) 》
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