61.assessed level of material misstatement risk 重大错报风险的评估水平
Da)p%E>Q i?d545. u 62.simall business 小规模企业
tH; 6Mp;f {.oz^~zs]g 63.accounting system
会计系统
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Y0 VXZYRr3F 64.test of control 控制测试
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f'\)6 *MfH\X379 66.communication 沟通
}U=}5`_]D cg^~P-i@* 67.flow chart 流程图
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\m=7 68.reperformance of internal control 重新执行
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KzX?& 69.audit evidence
审计证据
v B~VJKD %n6<6t`$ 70.substantive procedures 实质性程序
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tQ4 71.assertions 认定
sa<\nH$_X #l+Rs3T: 72.esistence 存在
j*gZvbO;'L C8v 73.occurrence 发生
*ze/$vz- o3Yb2Nw 74.completeness 完整性
WF~x`w&\ 416}# Mk 75.rights and obligations 权利和义务
s\~j,$Mm2 ?`Mk$Y%my 76.valuation and allocation 计价和分摊
Rf)|p; ^PE|BCs 77.cutoff 截止
#F3'<(j N!<l~[rc 78.accuracy 准确性
W\0u[IV.x )(.g~Q: 79.classification 分类
V/DMkO#a 2h<_?GM\s 80.inspection 检查
0FL'8!e< L$"x*2[A 81.supervision of counting 监盘
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)@U~Li/+ %AqI'ObC 83.confirmation 函证
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`=V1w4J im+g|9@% 85.analytical procedures 分析程序
gkTwGI+w F@ pf._c 86.vouch 核对
"WmsBdO I4ZbMnO 87.trace 追查
jC:D> BINHCZ 88.audit sampling 审计抽样
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Q$:,N=% ~ [/jk !G 90.expected error 预期误差
"g"%7jK ;){ZM,Ox 91.population 总体
"p+oi@ Je"XIhBr 92.sampling risk 抽样风险
l| \ -d Q;y4yJ$wI 93.non- sampling risk 非抽样风险
U+ Yu_=o{ )BaGY 94.sampling unit 抽样单位
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ow`F 7 95.statistical sampling 统计抽样
bx6=LK e{4e<hd 96.tolerable error 可容忍误差
1PWi~1q{Q {@x-T 97.the risk of under reliance 信赖不足风险
dci,[TEGu .2rpQa/h 98.the risk of over reliance 信赖过度风险
pnuwjU- zcOm"-E- 99.the risk of incorrect rejection 误拒风险
.bV^u Je^;[^ 100. the risk of incorrect acceptance 误受风险
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l>92 3*7 klu 101.working trial balance 试算平衡表
Wy1.nn[ F!?f|z,/ 102.index and cross-referencing 索引和交叉索引
|z@AvS[ C[ KMaB 103.cash receipt 现金收入
BlT)hG(M> KL(sVj^e 104.cash disbursement 现金支出
(<H@W/0$ [z_ztK1 105.bank statement 银行对账单
8OS^3JS3" 3T 0'zJ2f 106.bank reconciliation 银行存款余额调节表
wLfH/J Z;R/!Py. 107.balance sheet date
资产负债表日
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|{%$x^KyJ 108.net realizable value 可变现净值
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up[d( 109.storeroom 仓库
Ya<V@qd a>Aq/= 110.sale invoice 销售发票
eAQ-r\h'2 "9 vL+Hh 111.price list 价目表
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112.positive confirmation request 积极式询证函
6 RSit BOdlz#&s 113.negative confirmation request 消极式询证函
1Z(9<M1!M j39"iAn 114.purchase requisition 请购单
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BS(kq< VS~+W=5} 115.receiving report 验收报告
LH@Kn?R6 VGCd)&s 116.gross margin 毛利
Q!AGalP z 80gOh: 117.manufacturing overhead 制造费用
9*!*n ~ 9RK.+2 118.material requisition 领料单
S]e;p\8$Z 6 pQo_l} 119.inventory-taking 存货盘点
-\Z`+k Y?p z 7cA5'c 120.bond certificate 债券
{?cF2K# ME5M;bz( 121.stock certificate 股票
79jnYjk 3^)c5kcI 122.audit report 审计报告
']^]z".H J'&K 123.entity 被审计单位
Smh=Q4,W 1:|o7` 124.addressee of the audit report 审计报告的收件人
\4fuC6d2 ( pCU:'" 125.unqualified opinion 无保留意见
e!k4Ij-] B\ZCJaMb 126.qualified opinion 保留意见
SapVS*yx@ Wrm3U/>e 127.disclaimer of opinion 无法表示意见
)2jH&}K (K ]wk9a 128.adverse opinion 否定意见
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vzQ$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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