61.assessed level of material misstatement risk 重大错报风险的评估水平
+8rGStv jmDQKqEc|l 62.simall business 小规模企业
Ed(6%kd Gs2|#*6 63.accounting system
会计系统
)o:%Zrk XJs*DK 64.test of control 控制测试
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Jj_ t0" 8:x{ 66.communication 沟通
* mzJ)4A wNHvYulI 67.flow chart 流程图
:U,n[.$5' *~t&Ux#hj 68.reperformance of internal control 重新执行
.ykCmznf* y@5{.jsr_ 69.audit evidence
审计证据
lji&]^1 ) r8yt} 70.substantive procedures 实质性程序
: J3_g<@ P)>`^wc$ 71.assertions 认定
O> 5xFz'm -2{NIF^H 72.esistence 存在
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G;qO. u9TiEEof3 73.occurrence 发生
IQ${2Dpg[ r34q9NFT5 74.completeness 完整性
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$P9'"a)Lm 75.rights and obligations 权利和义务
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$@: 7Vn;LW 76.valuation and allocation 计价和分摊
W[+=_B lWVvAoe 77.cutoff 截止
deRnP$u0 $jpAnZR- / 78.accuracy 准确性
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(?G?9M#7_ x&n gCB@O 80.inspection 检查
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3NY 9Y6Ear .W 81.supervision of counting 监盘
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,( `t@Rh~B 82.observation 观察
s+EJXoxw :`pgdn 83.confirmation 函证
N"tEXb/, lURL;h 84.computation 计算
kp{q5J6/ ]r|nz~Aa$ 85.analytical procedures 分析程序
a2'si}'3 ,#NH]T`c1 86.vouch 核对
Y(qyuS3h~* cZ<@1I5QK 87.trace 追查
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s+ q ,C)AZ 88.audit sampling 审计抽样
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w I X\Y:9^5 89.error 误差
,%bG]5 ?`,Rkg0fe 90.expected error 预期误差
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l"C)Ia&/ |#87|XIJ&~ 92.sampling risk 抽样风险
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n1"QHA =b{!p | 94.sampling unit 抽样单位
ogOUrJ}P e=8z,.Xk 95.statistical sampling 统计抽样
b?=>)':f &s+F+8"P+ 96.tolerable error 可容忍误差
BEm~o#D {J?#KHF'| 97.the risk of under reliance 信赖不足风险
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[ #dd-rooQuD 99.the risk of incorrect rejection 误拒风险
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0# -C>q,mDJZ 100. the risk of incorrect acceptance 误受风险
YgeU>I|v 5bfd8C 101.working trial balance 试算平衡表
n#NE.ap$&, 9b8kRz[ c 102.index and cross-referencing 索引和交叉索引
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1.w%b, 103.cash receipt 现金收入
voD0u , :10 104.cash disbursement 现金支出
F+lsza Nydhal00 105.bank statement 银行对账单
Z7Y+rP[l gvoo1 Sa 106.bank reconciliation 银行存款余额调节表
!,I530eh7 3RW3<n 107.balance sheet date
资产负债表日
"I7 Sed7 `;:zZ8* 108.net realizable value 可变现净值
#?V7kds] _w'N 109.storeroom 仓库
_(TYR* t$*V*gK{ 110.sale invoice 销售发票
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pYtvenBy ,rO>5$ w. 112.positive confirmation request 积极式询证函
+RuPfw{z PXH"%vVF 113.negative confirmation request 消极式询证函
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[?7`6\M .;:jGe( 114.purchase requisition 请购单
*1>zE>nlP ?eU=xO 115.receiving report 验收报告
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116.gross margin 毛利
>o#^)LN W l4T}j 117.manufacturing overhead 制造费用
IhRYV`: uqN:I)>[P 118.material requisition 领料单
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gO E3x^X*{ On^jHqLaE 120.bond certificate 债券
}'FNGn.~# 9AbSt&# 121.stock certificate 股票
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V\V dp&bcR) 122.audit report 审计报告
)(Z)yz =,UuQJ,l 123.entity 被审计单位
D+y_&+&,t i;yr=S,a0/ 124.addressee of the audit report 审计报告的收件人
|PI]v`[ $_5@NOZ,M 125.unqualified opinion 无保留意见
oI!L2 `2j \(N, 126.qualified opinion 保留意见
E@f2hW2 #]BpTpRAe< 127.disclaimer of opinion 无法表示意见
w^.^XK4v. bay7%[BLB 128.adverse opinion 否定意见
f a9n6uT +Yuy%VT 查看《
注会考试《审计》中的128个英文单词(一) 》
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