61.assessed level of material misstatement risk 重大错报风险的评估水平
[_#9PH33 dt<PZ. 62.simall business 小规模企业
mN!>BqvN <$K%u? 63.accounting system
会计系统
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zJ &S]\)&Yt 64.test of control 控制测试
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9Ld3 K3M<% 66.communication 沟通
pg ;agtI g< M\zD 67.flow chart 流程图
ej]^VS7w[r ?S36)oZzg 68.reperformance of internal control 重新执行
1BmevEa) n'U*8ID 69.audit evidence
审计证据
25NZIal< 3W5|Y@0 70.substantive procedures 实质性程序
EL;Ir tU r*OSEzGUz 71.assertions 认定
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5H] 2X&~!%- 72.esistence 存在
'RC(ss1G A\CtM` 73.occurrence 发生
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RQ r=~yUT 74.completeness 完整性
9N:Bu'j&/ @{:E&K1f 75.rights and obligations 权利和义务
EgFV DyD#4J)E 76.valuation and allocation 计价和分摊
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;oH17 7%c9 nY 78.accuracy 准确性
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79.classification 分类
wm}6$ n?Za A|,\}9)4X[ 80.inspection 检查
.9#4qoM' h/?8F^C#v 81.supervision of counting 监盘
bN`oQ.Z 4 MMqkNe 82.observation 观察
Xai , z | Hl*T 83.confirmation 函证
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F42r]k 84.computation 计算
;]D@KxO$dJ Mc#uWmc 7 85.analytical procedures 分析程序
'>^+_|2 gYn1-/Z>I 86.vouch 核对
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)l[<3<@s R] tHd=kf 88.audit sampling 审计抽样
dQVV0)z &^Zo}F2V 89.error 误差
8p,q9Ey 22"M#:r$ 90.expected error 预期误差
>eQ;\j iNUisl 91.population 总体
OmQSNU.our S7N3L." 92.sampling risk 抽样风险
5"u-oE& 6;60}y 93.non- sampling risk 非抽样风险
#O6SEK|Z kj~)#KDN 94.sampling unit 抽样单位
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LyH8T'C~ 95.statistical sampling 统计抽样
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' 4(o: #9I 96.tolerable error 可容忍误差
}@J&yrqg Z$ Fh4 97.the risk of under reliance 信赖不足风险
:WIbjI= Y5&Jgn.l 98.the risk of over reliance 信赖过度风险
.^>[@w3 <6Q]FH!6 99.the risk of incorrect rejection 误拒风险
"#z4 O@{ JB 100. the risk of incorrect acceptance 误受风险
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LKieOgX 101.working trial balance 试算平衡表
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(h l~!Tnp\M 102.index and cross-referencing 索引和交叉索引
'}dlVf vmK<_xbwd 103.cash receipt 现金收入
-sm{Hpf_b v|t_kNX;v* 104.cash disbursement 现金支出
QMea2q|3$ {:xINQ=}D 105.bank statement 银行对账单
}`{>]2 [X0Wfb}{ 106.bank reconciliation 银行存款余额调节表
{>tgNW>) M;OY+|uA 107.balance sheet date
资产负债表日
4j|]=58 EKZ40z` 108.net realizable value 可变现净值
E#JDbV1AC ny%-u&1k 109.storeroom 仓库
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Cc# 5|f[evQj<S 110.sale invoice 销售发票
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hV#+joT8i 111.price list 价目表
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#qWa[kB h.>6>5$n 113.negative confirmation request 消极式询证函
zk=5uKcPE XmXp0b7 114.purchase requisition 请购单
*X+T>SKL V9z/yNo 115.receiving report 验收报告
ZfM(%rx hu%rp{m^, 116.gross margin 毛利
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gp 117.manufacturing overhead 制造费用
9Xo'U;J *i|O!h1St 118.material requisition 领料单
KGdL1~ 9:"%j 119.inventory-taking 存货盘点
.>DqdtP[ <\eHK[_* 120.bond certificate 债券
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121.stock certificate 股票
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m W4Rs9NA} 122.audit report 审计报告
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(9`b{ +:pjQ1LsJ 123.entity 被审计单位
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4 125.unqualified opinion 无保留意见
Q4\EI=4P] {rQ6IV3= 126.qualified opinion 保留意见
+168!Jw; 0FD#9r 127.disclaimer of opinion 无法表示意见
jR`q y< :pj#t$:! 128.adverse opinion 否定意见
U">w3o| |S[Gg 查看《
注会考试《审计》中的128个英文单词(一) 》
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