61.assessed level of material misstatement risk 重大错报风险的评估水平
v+Hu=RZE k5^'b#v 62.simall business 小规模企业
xZ .:H&0G P;h/)-q8 63.accounting system
会计系统
D+RG,8Ht Mb-C DPT 64.test of control 控制测试
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{aU~[5L3( [qc90)^Q, 67.flow chart 流程图
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A(W h)sc-e 68.reperformance of internal control 重新执行
@>da%cX ]F,5Oh :OY 69.audit evidence
审计证据
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V 70.substantive procedures 实质性程序
KY@k4S+ Bdf3@sbM] 71.assertions 认定
_TH'v:C Fm:Ri$iT 72.esistence 存在
yQ\c<z^e g=b'T- 73.occurrence 发生
</7J:# TJ#<wIiX 74.completeness 完整性
N'IzHyo. ?'^xO: 75.rights and obligations 权利和义务
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*c. *e4uzF uV{cvq$jy 78.accuracy 准确性
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ZM0vB% M| s(-$|f+s 80.inspection 检查
(tys7og$' OF!(BJL 81.supervision of counting 监盘
)%P!<|s:5 ^dRB(E}|) 82.observation 观察
@r=O~x g\d|/HVK 83.confirmation 函证
(;\JCeGA Ak&eGd$d 84.computation 计算
Iq(BH^K uPt({H 85.analytical procedures 分析程序
j&u{a[Y/} [WuN?H 86.vouch 核对
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<$R'y6U: QrDI$p7;' 88.audit sampling 审计抽样
'jqkDPn y@e/G3 89.error 误差
Dhv ^}m@ b@"#A8M 90.expected error 预期误差
FZO}+ P c#Y/?F2p 91.population 总体
_I+QInD ;) ZDMS:w.'T 92.sampling risk 抽样风险
lh{U@,/ :.J Ad$>P 93.non- sampling risk 非抽样风险
\9jEpE^Ju( 2XNO*zbve 94.sampling unit 抽样单位
G*JasHFs Onz@A" 95.statistical sampling 统计抽样
,'Zs")Ydp J4"?D9T3G 96.tolerable error 可容忍误差
`B-jwVrN( yp9vgUs 97.the risk of under reliance 信赖不足风险
,Y ./9F @vs+)aRa 98.the risk of over reliance 信赖过度风险
XOsuRI? v4OroG=^ 99.the risk of incorrect rejection 误拒风险
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V'<dn QbrR=[8b 101.working trial balance 试算平衡表
sYE| sQwRlx 102.index and cross-referencing 索引和交叉索引
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7wKT:~~oS3 103.cash receipt 现金收入
OiI29 +6-_9qRq 104.cash disbursement 现金支出
}6b" JoC 4sMA'fG 105.bank statement 银行对账单
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>%m,F[ /fgy 07T 106.bank reconciliation 银行存款余额调节表
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PS:y 107.balance sheet date
资产负债表日
NAg m?d K-<<s 108.net realizable value 可变现净值
C)hS^D: 1K\zamBg 109.storeroom 仓库
#l 7(WG Op<,e{[] 110.sale invoice 销售发票
xe`SnJgA JP{Y Q:NF 111.price list 价目表
`"Lk@ o&-D[|E| 112.positive confirmation request 积极式询证函
46[k9T xaI)d/ 113.negative confirmation request 消极式询证函
PJ-g.0q ;T hn C>U 114.purchase requisition 请购单
wjy<{I vb.}SG> 115.receiving report 验收报告
FIu|eW+<l <*_DC)&79 116.gross margin 毛利
4m1@lnjp ;r?s7b/> 117.manufacturing overhead 制造费用
++\s0A(e *{x8@|K8 118.material requisition 领料单
_D"V^4^yqu =W[M=_0u 119.inventory-taking 存货盘点
_kEU=)Xe E\1e8Wyh 120.bond certificate 债券
'/2)I8 ?uh%WN6nU] 121.stock certificate 股票
%1\~OnT Kt3T~k 122.audit report 审计报告
U2G[uDa; bUU\bc 123.entity 被审计单位
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? M.qE$ 124.addressee of the audit report 审计报告的收件人
5Sz&j O%s7 }bR3 125.unqualified opinion 无保留意见
pN=>q<]L \%}w7J; 126.qualified opinion 保留意见
-[}Ah NYK Qa#Em1co 127.disclaimer of opinion 无法表示意见
^^z_[Ih AB+HyZ*// 128.adverse opinion 否定意见
C23Gp3_0/ gY {/)" 查看《
注会考试《审计》中的128个英文单词(一) 》
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