61.assessed level of material misstatement risk 重大错报风险的评估水平
SdfrLdi}Y !Ax 7k;T 62.simall business 小规模企业
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lU9? 63.accounting system
会计系统
&:` 7 ),-4\!7 64.test of control 控制测试
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#mX=Y>l uj-q@IKe 66.communication 沟通
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U!-|.N, 67.flow chart 流程图
Cse@>27s d*lnXzQor 68.reperformance of internal control 重新执行
-< 7KW0CA /y,~? 69.audit evidence
审计证据
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U jC$Mi`O 70.substantive procedures 实质性程序
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m`Sl[6 71.assertions 认定
By@<N [I@ V\kf6E 72.esistence 存在
3X{=*wvt Z<|caT]Q( 73.occurrence 发生
gTR:9E:B [JGa3e 74.completeness 完整性
f#l/N%VoBZ ~} mX#, 75.rights and obligations 权利和义务
MWCP/~>a2 (o\:rLZu 76.valuation and allocation 计价和分摊
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p5:Q HFx8v!^5N 78.accuracy 准确性
XQk9 U C/[2?[ 79.classification 分类
#cQ[ vE)y Lvc*L6 80.inspection 检查
r! 5C3 r&\}E+ 81.supervision of counting 监盘
)4a&OlEI m\4jiR_o 82.observation 观察
1H@GwQ|<= Ckvm3r\i2 83.confirmation 函证
nrA}36 E u:N/aaU= 84.computation 计算
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BhpC 85.analytical procedures 分析程序
q01zN:|-1 QHsS|\u 86.vouch 核对
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LbT0 Gz!72H 87.trace 追查
\nx^=4*yk e9q/[xMi 88.audit sampling 审计抽样
gzP(LfI5 0sq/_S 89.error 误差
|n=kYs i<1w*yu 90.expected error 预期误差
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p4#|i }x-~>$:" 91.population 总体
x-Z`^O 9GkG' 92.sampling risk 抽样风险
>lyUr*4PX Qkk~{OuC 93.non- sampling risk 非抽样风险
ZH`6>: iAT&C`,(& 94.sampling unit 抽样单位
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^ 95.statistical sampling 统计抽样
w]) bQ7) ygUvO3Z 96.tolerable error 可容忍误差
4^alAq^ J(M0t~RZ 97.the risk of under reliance 信赖不足风险
\Ul*Nsw J*,Ed51&7 98.the risk of over reliance 信赖过度风险
PQvq$|q c.,:rX0S 99.the risk of incorrect rejection 误拒风险
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d ss,t[`AV{ 100. the risk of incorrect acceptance 误受风险
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J^# ?GD{}f33 101.working trial balance 试算平衡表
ED"5y 9|Jmj @9 102.index and cross-referencing 索引和交叉索引
JeUFCWm v[r:1T@ 103.cash receipt 现金收入
o|l)oc6{ zG@9-s* L 104.cash disbursement 现金支出
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=%!p+ 105.bank statement 银行对账单
p4Vw`i+DnH zmf5!77 106.bank reconciliation 银行存款余额调节表
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资产负债表日
D}cq_|mmn[ #&r^~>,#L- 108.net realizable value 可变现净值
^lRXc.c z '/;#{(" 109.storeroom 仓库
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j&|Em] 110.sale invoice 销售发票
!&E>8h Cl<`uW3 111.price list 价目表
>S5D-)VX !j %)nU 112.positive confirmation request 积极式询证函
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fBD5K3 _h@7>+vl~ 114.purchase requisition 请购单
Zf]d'oW{/ cdzzS?$) 115.receiving report 验收报告
bMkn(_H)\ 0>Ki([3 116.gross margin 毛利
%>xW_5;Z fn#b3ee 117.manufacturing overhead 制造费用
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p: A>7'W\R 118.material requisition 领料单
4^70r9hV9 Gu*;z% b2 119.inventory-taking 存货盘点
l+R-lsj ./5|i*ow 120.bond certificate 债券
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C%g=dtc 121.stock certificate 股票
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122.audit report 审计报告
jW2z3.w \+Qx}bS{ 123.entity 被审计单位
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8O4L5 ((EN&X,v 124.addressee of the audit report 审计报告的收件人
W1r- uR G*ym[ 125.unqualified opinion 无保留意见
y7d)[d*Mz <T 126.qualified opinion 保留意见
)u\"xxcV X?4tOsd 127.disclaimer of opinion 无法表示意见
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$)6 128.adverse opinion 否定意见
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J_Z 查看《
注会考试《审计》中的128个英文单词(一) 》
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