61.assessed level of material misstatement risk 重大错报风险的评估水平
";F'~}bDA wT@og|M 62.simall business 小规模企业
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8H'eAA uFE)17E 63.accounting system
会计系统
se)TzI^]b@ UNYqft4 64.test of control 控制测试
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p$'L7lrX /wp6KXm 67.flow chart 流程图
s<Ziegmw|g ;p//QJB9 68.reperformance of internal control 重新执行
*w&e\i|7 ;uJMG 69.audit evidence
审计证据
R_C) R&&4y 7 70.substantive procedures 实质性程序
*wearCPeJ TOt dUO 71.assertions 认定
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lD 72.esistence 存在
7#Ft|5$~q COlqcq'qAu 73.occurrence 发生
S[gx{Bxiw <)9y{J}s: 74.completeness 完整性
dd;~K&_Q/i fC`&g~yK' 75.rights and obligations 权利和义务
:;}P*T*PU M%HU4pTW#o 76.valuation and allocation 计价和分摊
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,(mR+a8 T)/eeZ$ 77.cutoff 截止
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gWRW7Se 78.accuracy 准确性
^q5#ihM oR'm2d ^ 79.classification 分类
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D 80.inspection 检查
K+eM -w2/w@& 81.supervision of counting 监盘
%b$>qW\*& _6Sp QW 82.observation 观察
(`^1Y3&2 -@'FW*b 83.confirmation 函证
^#pEPVkY y[;>#j$ 84.computation 计算
VA%J\T|G2\ dO'(2J8 85.analytical procedures 分析程序
7Q 3 k7 4hB]vY\T 86.vouch 核对
$Sq:q0 |yCMt:Hk 87.trace 追查
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2y4bwi 88.audit sampling 审计抽样
)=+|i3]U rI\FI0zIp_ 89.error 误差
_BufO7`. `5*}p#G 90.expected error 预期误差
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91.population 总体
/ZX}Nc g 6u
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pa+hL,w{6 93.non- sampling risk 非抽样风险
\z$= K wYea\^co 94.sampling unit 抽样单位
mh%VrAq 6tZI["\ 95.statistical sampling 统计抽样
zLQx%Yg! }e1ZbmW 96.tolerable error 可容忍误差
W?&%x(6M Eci\a] 97.the risk of under reliance 信赖不足风险
5P bW[ %d@z39-; 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
4euO1= P}iE+Z3 100. the risk of incorrect acceptance 误受风险
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sOY:e/_F 101.working trial balance 试算平衡表
BT$_@%ea& @ Qe0! (_= 102.index and cross-referencing 索引和交叉索引
Z+SRXKQ hH.G#-JO 103.cash receipt 现金收入
BtZ yn7a 7<4qQ.deE 104.cash disbursement 现金支出
Om&Dw|xG8 /v }`l 105.bank statement 银行对账单
z:O8Ls^\T )7@0[> 106.bank reconciliation 银行存款余额调节表
UiWg<_<t NK+o1 107.balance sheet date
资产负债表日
%<5'=t'|-U gw(z1L5
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'w/hw'F6 x-c"%Z| 109.storeroom 仓库
:UdF ICCc./l| 110.sale invoice 销售发票
}Jw,>} =N@t'fOr 111.price list 价目表
:k"]5>(^ *Ex|9FCt$ 112.positive confirmation request 积极式询证函
iso4]>LF Xj*Wu_ 113.negative confirmation request 消极式询证函
X&zis1A< #$vEGY}1 114.purchase requisition 请购单
9uY'E'm* 58K5ZZG 115.receiving report 验收报告
E^PB)D(. i4Jc.8^9$ 116.gross margin 毛利
^.tg 7%dJ GILfbNcd 117.manufacturing overhead 制造费用
4Hg9N} e!`i3KYn" 118.material requisition 领料单
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hLg 119.inventory-taking 存货盘点
wr4:Go` ]_Xlq_[/r 120.bond certificate 债券
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[w-?f 121.stock certificate 股票
l%ZhA=TKQ b-y 122.audit report 审计报告
;jPXs e)ZUO_Q$ 123.entity 被审计单位
>/\'zi]L iE{&*.q_}> 124.addressee of the audit report 审计报告的收件人
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OSJ$d 125.unqualified opinion 无保留意见
h![#;>( GfG|&VNlz 126.qualified opinion 保留意见
!BI;C(,RL \9d$@V 127.disclaimer of opinion 无法表示意见
/ xQPTT JRFtsio* 128.adverse opinion 否定意见
+V+a4lU14 bcR_E5x$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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