61.assessed level of material misstatement risk 重大错报风险的评估水平
5P);t9O6 ,*L3 62.simall business 小规模企业
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63.accounting system
会计系统
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64.test of control 控制测试
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[4])\q^q =jG."o 66.communication 沟通
~WmA55 C1YH\X(r 67.flow chart 流程图
oC!z+< x f:|lQf 68.reperformance of internal control 重新执行
_>t6]?* T}'*Gry 69.audit evidence
审计证据
k_OzkEM9! 1B{u4w7S4e 70.substantive procedures 实质性程序
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y?*Y=," 71.assertions 认定
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~>-6Nb 5 72.esistence 存在
5S! !@P!, ZoqE,ucH 73.occurrence 发生
.g_Kab3?L Wjd_|Kui 74.completeness 完整性
@# p{,L ~f8:sDJ 75.rights and obligations 权利和义务
*M~BN}. dP/1E6*m 76.valuation and allocation 计价和分摊
~MK%^5y? &x[V<Gq 77.cutoff 截止
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7*Gg#XQ>( 78.accuracy 准确性
+4]f6Zz({ -zm-|6[Wi 79.classification 分类
lxLEYDGFS :RX zqC 80.inspection 检查
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}K 2fwE 81.supervision of counting 监盘
AHP;N6Y6 7nawnS 82.observation 观察
2J6(TrQ /yO0Z1G 83.confirmation 函证
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~5~Cpu2v7 84.computation 计算
{@X)=.Zf $viZ[Lu!m 85.analytical procedures 分析程序
_GL:4 *b(nX,e 86.vouch 核对
M+M\3U &UX:KW`= 87.trace 追查
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s^fxU 88.audit sampling 审计抽样
E*UE?4FSw| JHsxaX;c 89.error 误差
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C.VU"= - YGCBDH%6 91.population 总体
e:;u_be~ SOJkeN 92.sampling risk 抽样风险
7MwS[N%# {60U6n 93.non- sampling risk 非抽样风险
f;a55%3c B d?{ldg 94.sampling unit 抽样单位
1>_2 =^[ z~RE}k 95.statistical sampling 统计抽样
EpH\;25u y-a3 96.tolerable error 可容忍误差
}m.45n/ S,qEKWyLd 97.the risk of under reliance 信赖不足风险
;Z-%'5hKM j:'8yFi_ 98.the risk of over reliance 信赖过度风险
IFW"SfdZk ]9$^=z%SE 99.the risk of incorrect rejection 误拒风险
V\r2=ok@y ![aa@nOSa 100. the risk of incorrect acceptance 误受风险
@A8@j%CK1 Y/,Cy0! 101.working trial balance 试算平衡表
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8JM.:, 102.index and cross-referencing 索引和交叉索引
L<ET"&b;4 1C<@QrT 103.cash receipt 现金收入
)s>R~7 HV8=b"D" 104.cash disbursement 现金支出
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g3vR\?c` 8QFg6#"O 106.bank reconciliation 银行存款余额调节表
Ws:MbZyr h~u|v[@{J 107.balance sheet date
资产负债表日
$VUX?ii$7= QJtO~~- 108.net realizable value 可变现净值
}<=_&n ~qezr\$2 109.storeroom 仓库
nm]m!.$d &O^t]7 110.sale invoice 销售发票
Ew*SA `z<I< 111.price list 价目表
trMwFpfu IOOK[g.?h 112.positive confirmation request 积极式询证函
wYN/ }>M LHd9q^D 113.negative confirmation request 消极式询证函
F4=V*/7 M. fA5rJ^ 114.purchase requisition 请购单
z?'z{+HY sc$I,|d2 115.receiving report 验收报告
w7QYWf' dc,qQM 116.gross margin 毛利
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117.manufacturing overhead 制造费用
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N4~ :HkXsZ 118.material requisition 领料单
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119.inventory-taking 存货盘点
*b\&R%6dR \U.js- 120.bond certificate 债券
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7(C:ty9 121.stock certificate 股票
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V$3`y=8 122.audit report 审计报告
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kxt/I<cs d VyT ` 124.addressee of the audit report 审计报告的收件人
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;eWnb( y'm5Z-@o6 125.unqualified opinion 无保留意见
(ty&$ `j!XWh*$ 126.qualified opinion 保留意见
v:]z-zU nfksi``Vq 127.disclaimer of opinion 无法表示意见
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*1*; 128.adverse opinion 否定意见
-.l.@ LpN3cy>U 查看《
注会考试《审计》中的128个英文单词(一) 》
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