61.assessed level of material misstatement risk 重大错报风险的评估水平
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v|dc= &o7PB`(l 62.simall business 小规模企业
CbW[_\ ?%su?L 63.accounting system
会计系统
7sQHz.4 i].E1},% 64.test of control 控制测试
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3uxf n=E &zB> 66.communication 沟通
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67.flow chart 流程图
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i!7 pnE]B0e 68.reperformance of internal control 重新执行
+TA~RCd NOwd'iU 69.audit evidence
审计证据
9G2rVk tY]?2u%) 70.substantive procedures 实质性程序
szhSI ^`iz%^ 71.assertions 认定
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ee_ [;7zg@Sa 72.esistence 存在
IDJ2epW*; 3M+rFB}tS 73.occurrence 发生
)`{m |\b LxGD=b 74.completeness 完整性
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?wlRHVZ 75.rights and obligations 权利和义务
T fkGkVR gED|2%BXb 76.valuation and allocation 计价和分摊
-C(Yl= P*?| E@;s` 77.cutoff 截止
L7aVj&xM ZiQ<SSo: 78.accuracy 准确性
9 Xl#$d5 `Mt|+iT$p 79.classification 分类
p`A2^FS) &+@`Si= 80.inspection 检查
H"^9g3U zSD_t 81.supervision of counting 监盘
*yw!Y{e!9 !ry+{v+A 82.observation 观察
1U.X[}e wT- <#+L\ 83.confirmation 函证
@v@F%JCZ hKN ;tq, 84.computation 计算
~+0IFJ `} <yX u! 85.analytical procedures 分析程序
r<n:o7 ,{S $&g* 86.vouch 核对
`?R{sNr. (pv}>1 87.trace 追查
;SjNZi)4d csLbzDg 88.audit sampling 审计抽样
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'Ca;gi !U o!~XYEXvUa 90.expected error 预期误差
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91.population 总体
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A@<zqu -N^Ah_9ek 92.sampling risk 抽样风险
*A8*FX>\F G%l')e)9Gq 93.non- sampling risk 非抽样风险
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/ 94.sampling unit 抽样单位
|;~2y>E 7<) 95.statistical sampling 统计抽样
_+aR|AEC HH7WMYoKY 96.tolerable error 可容忍误差
q'+ARW48 BI-'&kPk 97.the risk of under reliance 信赖不足风险
9'sZi}rT 56c[$ q 98.the risk of over reliance 信赖过度风险
/1{:uh$ ?t6wozib2 99.the risk of incorrect rejection 误拒风险
}PBL n!~ $Z/ 100. the risk of incorrect acceptance 误受风险
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,X 101.working trial balance 试算平衡表
O/Hj-u6&A U _A'/p^D 102.index and cross-referencing 索引和交叉索引
Dzu//_u VK*`&D<P 103.cash receipt 现金收入
Z8ivw\|M8 \MmOI<Hd- 104.cash disbursement 现金支出
nt()UC`5 +2eri_p 105.bank statement 银行对账单
.),9qz` `S-l.zSZ4B 106.bank reconciliation 银行存款余额调节表
xYv;l\20. oxeu%wj_ 107.balance sheet date
资产负债表日
:/5GHfyj #W8?E_iu 108.net realizable value 可变现净值
XgnNYy6W _{#K 109.storeroom 仓库
l(_|CkcZ eXnSH$uI 110.sale invoice 销售发票
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(G./P@/[ 111.price list 价目表
}0anssC ^W@8KB 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
fDW:|%{Y, \*{Mg wF 114.purchase requisition 请购单
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S!$S'{f< 115.receiving report 验收报告
B-KMlHe T!9AEG 116.gross margin 毛利
(gVN<Es {`M\}(E 117.manufacturing overhead 制造费用
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@uV]7d"z( McS]aJfrk 119.inventory-taking 存货盘点
!Z\Gv1 0n2H7}Uq 120.bond certificate 债券
rf]z5; _fY9u2Y 121.stock certificate 股票
XMZ$AeF@ y!x[N!a 122.audit report 审计报告
J[Mj8ee# $")Gd@aR 123.entity 被审计单位
FMF mn| z<fd!g+^ 124.addressee of the audit report 审计报告的收件人
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| 125.unqualified opinion 无保留意见
owA8hGF pYAKA1F 126.qualified opinion 保留意见
'4#NVXVQm <=6F=u3PtU 127.disclaimer of opinion 无法表示意见
}TZM@{; /&47qU4PJ 128.adverse opinion 否定意见
_](y<O^9yO w<h8`K`3 查看《
注会考试《审计》中的128个英文单词(一) 》
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