61.assessed level of material misstatement risk 重大错报风险的评估水平
$Xf gY1S EhkvC>y 62.simall business 小规模企业
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>:~Ev] i 5"g?Wa2N 63.accounting system
会计系统
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S-">Z 64.test of control 控制测试
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)2|'` 67.flow chart 流程图
cvR|qHNX b{C3r3B8 68.reperformance of internal control 重新执行
R$<LEwjSw _y q"F#,* 69.audit evidence
审计证据
V=pg9KR!T jJc?/1 jv 70.substantive procedures 实质性程序
H B+\2jEE QfuKpcT& 71.assertions 认定
M+X>!Os 4+t9"SD 72.esistence 存在
uFM]4v3 :*aBiX" 73.occurrence 发生
OTA @4~{C KJ]:0'T 74.completeness 完整性
pJC@}z^cw E?o1&(2p 75.rights and obligations 权利和义务
#2thg{5 TbqED\5@9w 76.valuation and allocation 计价和分摊
p$XL|1G*?H P;D)5yP092 77.cutoff 截止
)1%l$W lHBk&UN' 78.accuracy 准确性
=@U~sl[ U[/k=}76 79.classification 分类
=,q,W$- };[~>Mzl 80.inspection 检查
x:W nF62 =.9L/74@ 81.supervision of counting 监盘
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"~ ;iJ*.wVq 82.observation 观察
-s`/5kD CQf!< 83.confirmation 函证
CzKU;~D=B gVM9*3LH6 84.computation 计算
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{VBx;A3*I [A?Dx-R;( 87.trace 追查
XK[cbVu 8A{n9>jrb 88.audit sampling 审计抽样
~y.{WuUD 5mwtlC':l? 89.error 误差
p\]Mf#B JivkY"= F 90.expected error 预期误差
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"'t5?XW 91.population 总体
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3n;UXYJ% 92.sampling risk 抽样风险
\ct) / :<ye:P1s 93.non- sampling risk 非抽样风险
Y4cIYUSc hu (h' 94.sampling unit 抽样单位
<aJdm!6 >U\,(VB 95.statistical sampling 统计抽样
gUf-1#g4\` q<mDs$^K 96.tolerable error 可容忍误差
hsIC5@s3 \.+.VK 97.the risk of under reliance 信赖不足风险
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{ndL]c'v 98.the risk of over reliance 信赖过度风险
zPWX%1Qr *I)oDq3 99.the risk of incorrect rejection 误拒风险
HvSKR1wL\ #9aB3C 100. the risk of incorrect acceptance 误受风险
[03$*BCq 3 s@^(1g[w` 101.working trial balance 试算平衡表
2P9gS[Ub lhsd39NM 102.index and cross-referencing 索引和交叉索引
0j*-ZvE)30 t_HS0rxG 103.cash receipt 现金收入
.v<c_~y o@TxDG 104.cash disbursement 现金支出
//63?s+ x&qC~F*QR% 105.bank statement 银行对账单
Fy!uxT-\ Mf)0Y~_:R# 106.bank reconciliation 银行存款余额调节表
U$o\?4 7Io]2)V 107.balance sheet date
资产负债表日
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/ sI0{ 108.net realizable value 可变现净值
>vE1,JD)w bl. y4 109.storeroom 仓库
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2'AY k,o|"9H 110.sale invoice 销售发票
t5dk}sRF \DsP'-t 111.price list 价目表
u4QPO:,a4 4naL2 Y! 112.positive confirmation request 积极式询证函
,c#IxB/0 ?o'!(3`L 113.negative confirmation request 消极式询证函
A<ca9g3 Dohq@+] O 114.purchase requisition 请购单
49b#$Xq :G$f)NMK 115.receiving report 验收报告
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gf/$M[H! uJ jm50R< 117.manufacturing overhead 制造费用
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'PW~4f/m 118.material requisition 领料单
PLDg'4DMg j:'sbU 119.inventory-taking 存货盘点
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LHt0 f\CJ |tKX 120.bond certificate 债券
ER0nrTlB< M\5aJ:cQ+ 121.stock certificate 股票
#({0HFSC:j 39| W(, 122.audit report 审计报告
ZdbZ^DUR<( *^R?*vNs 123.entity 被审计单位
c@d[HstBJ rEwEdyK 124.addressee of the audit report 审计报告的收件人
O>]I!n`!!A ?+-uF} 125.unqualified opinion 无保留意见
B"rV-,n{ v'`VyXetl 126.qualified opinion 保留意见
},9Hq~TA Fd@n#DR ` 127.disclaimer of opinion 无法表示意见
(V2~txMh dg[&5D1Q 128.adverse opinion 否定意见
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ismx evD 查看《
注会考试《审计》中的128个英文单词(一) 》
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