61.assessed level of material misstatement risk 重大错报风险的评估水平
o%[swoM@ =nE^zY2m% 62.simall business 小规模企业
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CsiRM8 63.accounting system
会计系统
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} N<T@GQwkS 64.test of control 控制测试
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-$cO0RSY hf< [$B 66.communication 沟通
..UA*#%1 *apkw5B}C 67.flow chart 流程图
D7v_< j},3@TFh 68.reperformance of internal control 重新执行
&ZI-#(P M^ jEp 69.audit evidence
审计证据
nXfdf- cng166}1A 70.substantive procedures 实质性程序
Gm-V/[29R 0@kL<\u 71.assertions 认定
ZP9x3MHe $Ahe Vps@@ 72.esistence 存在
9G^gI}bY ;2l|0: 73.occurrence 发生
(W+aeB0 _~O*V& 74.completeness 完整性
1EA#c>I$ r>B|JPm 75.rights and obligations 权利和义务
~ ;ObT= 8QQh1q2 76.valuation and allocation 计价和分摊
/-Z}= V{n7KhN~Y! 77.cutoff 截止
qpV"ii =TJ9Gr/R&: 78.accuracy 准确性
R$i-%3 7R$O~R3p 79.classification 分类
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T.0@!8 1x^Vv;K 80.inspection 检查
w/csLi.O z"f+;1 81.supervision of counting 监盘
B0D !TO+[g! 82.observation 观察
-lm)xpp1 I %|;M%B 83.confirmation 函证
ew<_2Xy"< 8yk4#CZ 84.computation 计算
o2!wz8 2=uwGIF 85.analytical procedures 分析程序
UHR%0ae k{D0& 86.vouch 核对
8&3KVd` afE)yu` 87.trace 追查
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) 88.audit sampling 审计抽样
]EdZ,`B4 \&[(PNl 89.error 误差
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90.expected error 预期误差
^G4@cR.An JT6}m 91.population 总体
Uo;a$sR b>Ea_3T/ 92.sampling risk 抽样风险
oSIP{lfp2Q P=l 7m*m 93.non- sampling risk 非抽样风险
D7=Irz!O\7 jXPbj. 94.sampling unit 抽样单位
WjOP2CVv| [9G=x[ 95.statistical sampling 统计抽样
n;wViw bjAI7B8As 96.tolerable error 可容忍误差
MV]`[^xQ5 oX7_v_:J\R 97.the risk of under reliance 信赖不足风险
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X1 J&&)%&h'I 98.the risk of over reliance 信赖过度风险
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+ RK=Pm7L:`y 99.the risk of incorrect rejection 误拒风险
d:"7Tw2v+ 2#/23(Wc 100. the risk of incorrect acceptance 误受风险
I51I(QF= LXaq 101.working trial balance 试算平衡表
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IkZ Mfnfp{.) 102.index and cross-referencing 索引和交叉索引
ZG-#YF.1 f3S 8~! 103.cash receipt 现金收入
t~<HFY*w Swh\^/B8 104.cash disbursement 现金支出
cg_ " }]Y1 `@ny!S|1/ 105.bank statement 银行对账单
e ?FQ6? L/In~'*- 106.bank reconciliation 银行存款余额调节表
[5tvdW6Z& g#`}HuPoE 107.balance sheet date
资产负债表日
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) 108.net realizable value 可变现净值
N3N~z1x0h 5h |aX 109.storeroom 仓库
s\<UDW UA4c4~$S 110.sale invoice 销售发票
W =;,ls ^+~5\c* 111.price list 价目表
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q*94vo- 112.positive confirmation request 积极式询证函
/:ZwGyT; hQ(^;QcSu 113.negative confirmation request 消极式询证函
vG7Mk8mIr h?v8b+:0 114.purchase requisition 请购单
oUO3,2bn R !yh0y}Z 115.receiving report 验收报告
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Hb}0ry 116.gross margin 毛利
/nsBUM[; ![$`Ivro` 117.manufacturing overhead 制造费用
%8wBZ~1- dm]g:KWg 118.material requisition 领料单
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(P;TM1k `JY+3d,Ui 120.bond certificate 债券
\o=9WKc 'J3yJ{ 121.stock certificate 股票
zA}JVB kvuRT`/ 122.audit report 审计报告
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`LF< @$!6u0x 123.entity 被审计单位
b8Z_oN5! E_I-.o| 124.addressee of the audit report 审计报告的收件人
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P; 125.unqualified opinion 无保留意见
ZZZ`@pXm; tQRbNY#}Z 126.qualified opinion 保留意见
U;IGV~oT ~cyKPg6 127.disclaimer of opinion 无法表示意见
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;~6 128.adverse opinion 否定意见
;Z`a[\i': Ph%ylS/T{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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