61.assessed level of material misstatement risk 重大错报风险的评估水平
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LCL 2::YR? 62.simall business 小规模企业
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会计系统
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PPy~dp 64.test of control 控制测试
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.>r3ZwrE' aeNbZpFQ 66.communication 沟通
%=*|:v sMVk]Mb 67.flow chart 流程图
%MGt3) 7l/ZRz}1 68.reperformance of internal control 重新执行
ZXo;E >}+R+''nR 69.audit evidence
审计证据
*pD|N N3lz-vP- 70.substantive procedures 实质性程序
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SmDNN^GR 71.assertions 认定
:_xfi9L~W0 IS!OO< 72.esistence 存在
}:0ru_F)(4 \ `z%5/@f; 73.occurrence 发生
yEjiMtQll] 21Dc.t{ 74.completeness 完整性
WK?5`|1l:x L58#ri= 75.rights and obligations 权利和义务
/;}%E DOGGQ$0 76.valuation and allocation 计价和分摊
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YL!{oHs4 77.cutoff 截止
*aS+XnT/ .`_iWfK 78.accuracy 准确性
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WvArppANo s I\-0og 80.inspection 检查
_x""-X~OL aaKf4} 81.supervision of counting 监盘
?aWVfX!+G5 gjz-CY.hz 82.observation 观察
>`WfY(Lq 4'`P+p"A 83.confirmation 函证
}@t"B9D gd7r9yV 84.computation 计算
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)Lz%Z 85.analytical procedures 分析程序
Wq+GlB* FP=27= 86.vouch 核对
iSoQ1#MP)2 J]Z~.f=" 87.trace 追查
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4sK 88.audit sampling 审计抽样
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o<3$|`S& \$.{*f 91.population 总体
<>{m+=gA q! 'p 92.sampling risk 抽样风险
ihwJBN>( Q0K$ZWM`7 93.non- sampling risk 非抽样风险
IKPGqoM $fg@g7_: 94.sampling unit 抽样单位
>L!c} Ku @>VVB{1@,] 95.statistical sampling 统计抽样
>O24#!9XW ]7K2S{/o{ 96.tolerable error 可容忍误差
DZC@^k \E .S-) 97.the risk of under reliance 信赖不足风险
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rnPZf i =HsE:@ 98.the risk of over reliance 信赖过度风险
3Y2~HuM G'G8`1Nj 99.the risk of incorrect rejection 误拒风险
4%ooJi|) zM=MFKhi ~ 100. the risk of incorrect acceptance 误受风险
uz{RV_IX7 r*l3Hrho~K 101.working trial balance 试算平衡表
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JL1A3G 102.index and cross-referencing 索引和交叉索引
p+V#86(3 "t.`/4R2w 103.cash receipt 现金收入
RhHm[aN 7LVG0A2>7 104.cash disbursement 现金支出
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}$n_N\!) 105.bank statement 银行对账单
-g2l-N{& `2@.%s1o= 106.bank reconciliation 银行存款余额调节表
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;dj6):@ \/Mx|7< 107.balance sheet date
资产负债表日
18Y#=uH} gd*Gn" 108.net realizable value 可变现净值
mvZ#FF1,J ={ms@/e/T 109.storeroom 仓库
?![[la+f `nl n@ ; 110.sale invoice 销售发票
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]c7X~y GcdJf/k 112.positive confirmation request 积极式询证函
G7nhUg <ErX<(0`ig 113.negative confirmation request 消极式询证函
/!?LBtqy be,Rj,- 114.purchase requisition 请购单
_2!8,MX >SK:b/i 115.receiving report 验收报告
)?$[iu7 s :h{uZ,#Gi 116.gross margin 毛利
T[bC Y 6 e(?w h 117.manufacturing overhead 制造费用
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< FzJ7 OE| 118.material requisition 领料单
;ItH2Lw<& *i]?J 119.inventory-taking 存货盘点
HYfGu1j?X 2]5{Xmmo9 120.bond certificate 债券
EsMX#1>/m wfmM`4Y 121.stock certificate 股票
=n5'~1?X? i3,IEN 122.audit report 审计报告
Db,"Gl L"m^LyU 123.entity 被审计单位
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Wb-C0^dTn 124.addressee of the audit report 审计报告的收件人
p%3z*2,( u=.8M`FxP 125.unqualified opinion 无保留意见
qSc-V`* [k6I#v<& 126.qualified opinion 保留意见
nF,F#V8l %y6(+I#P 127.disclaimer of opinion 无法表示意见
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G l;lrf3 128.adverse opinion 否定意见
ITn% f"ndLX:'} 查看《
注会考试《审计》中的128个英文单词(一) 》
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