61.assessed level of material misstatement risk 重大错报风险的评估水平
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,\ f%Y'7~9bA 62.simall business 小规模企业
xXpeo_y' l6^IX0&p 63.accounting system
会计系统
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u;E@`h;x 64.test of control 控制测试
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(Sr D 3jMHe~.E< 66.communication 沟通
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b5kw*h+/'h 67.flow chart 流程图
3<ikMUq& ZT>?[`Vgc 68.reperformance of internal control 重新执行
_`4jzJ* )/BI:) 69.audit evidence
审计证据
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Z~~d V87?J w%2 70.substantive procedures 实质性程序
YGRv` `( J7FCW^-`3 71.assertions 认定
Tx)X\&ij& Algk4zfK2, 72.esistence 存在
=+K2`=y;WF 1bW[RK;GE 73.occurrence 发生
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_l\ 74.completeness 完整性
%d..L-`]ET 9>y6zFTV 75.rights and obligations 权利和义务
{U:c95#.!S q.s 2x0 76.valuation and allocation 计价和分摊
II!Nr{A jSLNQ 77.cutoff 截止
|P{K\;- ~&>|u5C*@ 78.accuracy 准确性
E;[ANy4L W2CCLq1( 79.classification 分类
H5@N<v5u dgb#PxOMH 80.inspection 检查
!+qy~h ?LP&VU1 81.supervision of counting 监盘
5r;M61 p~ `f.q$' 82.observation 观察
>EQd;Af $O}:*.{(W 83.confirmation 函证
$vlc@]~d`& h{ s- e. 84.computation 计算
}O+F#/6 Ey5E1$w%& 85.analytical procedures 分析程序
Tvd=EO ?NV3]vl 86.vouch 核对
^j"*-)R GEr]zMYG[A 87.trace 追查
Jvysvi{8 J(CqT/Au- 88.audit sampling 审计抽样
m"MTw@}SJ; Im9^mVe 89.error 误差
zLQplw`# IuJj;L1 90.expected error 预期误差
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6Q. `(j}2X'[ 91.population 总体
Ra\>^W6z KMsm2~P 92.sampling risk 抽样风险
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`WDN T0@M 0E9LZOw4T 94.sampling unit 抽样单位
wyqXD.of <VB;J5Rv 95.statistical sampling 统计抽样
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O|&nqq,> t/?x#X 96.tolerable error 可容忍误差
:OC`X~}Rc l`s_Id# 97.the risk of under reliance 信赖不足风险
wgm?lfX< R:7j`gHJ|9 98.the risk of over reliance 信赖过度风险
'Wv=mBEfZ -\mbrbG9H 99.the risk of incorrect rejection 误拒风险
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Nk#" 100. the risk of incorrect acceptance 误受风险
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wx b"-eQb 101.working trial balance 试算平衡表
_h#SP+> l@-J&qG 102.index and cross-referencing 索引和交叉索引
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- 103.cash receipt 现金收入
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(vjnfH 104.cash disbursement 现金支出
&M$s@FUY Q<$I,C] 105.bank statement 银行对账单
ADoxma@ \hSOJ,{)U 106.bank reconciliation 银行存款余额调节表
AhOvI{ _1w?nN' 107.balance sheet date
资产负债表日
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" $5J7 108.net realizable value 可变现净值
nKn,i$sO/. ZRYs7 4< 109.storeroom 仓库
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110.sale invoice 销售发票
\D8d!gr }0Isi G 111.price list 价目表
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Q p;av63i 112.positive confirmation request 积极式询证函
?`?"j<4e DJSSc 113.negative confirmation request 消极式询证函
yE3g0@* c!@g<<}[( 114.purchase requisition 请购单
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115.receiving report 验收报告
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117.manufacturing overhead 制造费用
2[i:bksjW V6'"J 118.material requisition 领料单
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GMG| 119.inventory-taking 存货盘点
+,=DUsI} qG.HJD 120.bond certificate 债券
kDuN3 :|J'HCth 121.stock certificate 股票
H:x=v4NgsU IDbqhZp( 122.audit report 审计报告
`"J=\3-> d[ql7 123.entity 被审计单位
.L'>1H]B {f]K3V 124.addressee of the audit report 审计报告的收件人
xcfEL_'o L{xCsJ3d 125.unqualified opinion 无保留意见
[>xwwm ?.#?h>MS{s 126.qualified opinion 保留意见
]dB6-- U1<EAGo| 127.disclaimer of opinion 无法表示意见
o ohgZ&k2] >YuBi:z 128.adverse opinion 否定意见
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iOM E[bJ5o**# 查看《
注会考试《审计》中的128个英文单词(一) 》
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