61.assessed level of material misstatement risk 重大错报风险的评估水平
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I!\lK 62.simall business 小规模企业
<qBPN{'a" s=:n<`Z2 63.accounting system
会计系统
KGIz)/eSg 3;A1[E6K 64.test of control 控制测试
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GCrN:+E0FJ z,)Fvs4U. 67.flow chart 流程图
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hRP0Djc O1z>A 69.audit evidence
审计证据
m ]\L1& UJb7v:^ 70.substantive procedures 实质性程序
{1o=/& E^g6,Y:i9 71.assertions 认定
, Le_PJY) PSRGlxdO 72.esistence 存在
+wmfl:\^{H thh, V 73.occurrence 发生
&c]x;#-y <,m}TTq 74.completeness 完整性
L2 I/h`n" eu#| | 75.rights and obligations 权利和义务
R{T4AZ@,' bHp|>g 76.valuation and allocation 计价和分摊
q+K`+& @\ 5+U~ZW0|+ 77.cutoff 截止
W?@ ;(k {Z|C 78.accuracy 准确性
@y,p-##e .8"o&%$`V 79.classification 分类
|PWLFiT(> 2]@U$E='s 80.inspection 检查
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A%=cZ lB-Njr 81.supervision of counting 监盘
pRC#DHcHh 69_c,(M0 82.observation 观察
zIQ\_> DU;]Q:r{ 83.confirmation 函证
V@$B>HeK pPIH`Iq 84.computation 计算
IRpCbTIXK NWKD:{ 85.analytical procedures 分析程序
C ZJW`c/ `aCcTs7~]p 86.vouch 核对
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C >9|Q,/b0 87.trace 追查
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C"- a1?Y7(alPU 88.audit sampling 审计抽样
QII>XJ9 +ux,cx.U" 89.error 误差
3c6<JW _3)~{dQ+ 90.expected error 预期误差
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kf 91.population 总体
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?A]:`l_" C3D1rS/I 93.non- sampling risk 非抽样风险
6n>+cX>E T'w=v-(J 94.sampling unit 抽样单位
zg)]: ll6~8PN 95.statistical sampling 统计抽样
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/ IuRKj8J)o 96.tolerable error 可容忍误差
A H`6)v<f 0Tq6\: 97.the risk of under reliance 信赖不足风险
[~$9n_O94 'GAjx{gM 98.the risk of over reliance 信赖过度风险
nL\BB& *r[PZ{D+ 99.the risk of incorrect rejection 误拒风险
1,Y-_e) Y@Ty_j~ 100. the risk of incorrect acceptance 误受风险
x H\5T! 4SmhtC 101.working trial balance 试算平衡表
tM~R?9OaJ VNF@)!l 102.index and cross-referencing 索引和交叉索引
92XzbbLp FLi)EgZXt 103.cash receipt 现金收入
xaejG/'iK e;,D! 104.cash disbursement 现金支出
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_"`{2 105.bank statement 银行对账单
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{ 106.bank reconciliation 银行存款余额调节表
)|3?7?X *V5R[ 107.balance sheet date
资产负债表日
F?TAyD* MH1??vW 108.net realizable value 可变现净值
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109.storeroom 仓库
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M4# 110.sale invoice 销售发票
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=fEn h'KE G|v{[>tr 112.positive confirmation request 积极式询证函
| M4_@P Y@F@k(lOo 113.negative confirmation request 消极式询证函
a//<S?d$: e%SQ~n=H 9 114.purchase requisition 请购单
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Ta&TYZ0 115.receiving report 验收报告
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116.gross margin 毛利
YqrieDFay! *ax$R6a#X 117.manufacturing overhead 制造费用
YR^J7b\ `VwZDU~6 118.material requisition 领料单
LDx1@a|83 pq*W;6(- 119.inventory-taking 存货盘点
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slI!.( iO~3rWQ 121.stock certificate 股票
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p~6/ 122.audit report 审计报告
iG^o@*}a +"'cSAK 123.entity 被审计单位
9s7sn*aB#5 ?zM]p"M 124.addressee of the audit report 审计报告的收件人
^giseWR( ?I6 !m~ 125.unqualified opinion 无保留意见
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K1Snag mfc\w' 127.disclaimer of opinion 无法表示意见
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ezJk[ 128.adverse opinion 否定意见
.Cwgl Bq3" l%hI 查看《
注会考试《审计》中的128个英文单词(一) 》
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