61.assessed level of material misstatement risk 重大错报风险的评估水平
j]]ziz,E A`ertSlbhe 62.simall business 小规模企业
2K7:gd8Ru =S7C(;=4 63.accounting system
会计系统
i|! 9o: '_yk_[/ 64.test of control 控制测试
07WIa@Q uu46'aT 65.walk-through test 穿行测试
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otnY{r* 68G] a N3 67.flow chart 流程图
JbD)}(G; ,EJ [I^ 68.reperformance of internal control 重新执行
wQ/@+$> .$E~.6J %i 69.audit evidence
审计证据
]Pl6:FB8%@ 6"c!tJc7j 70.substantive procedures 实质性程序
?ia[KLt" \#*;H|U.x 71.assertions 认定
1*`JcUn,> {]^%?]e 72.esistence 存在
[q|Q]O0 SvpTs 73.occurrence 发生
2|H'j~ 0$dNrq 74.completeness 完整性
Env}g CX #i#.tc 75.rights and obligations 权利和义务
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aNf3 R; * j`-y"6) 77.cutoff 截止
5T@'2)BI= f(ec/0W 78.accuracy 准确性
T%vbD*nt. ?g1.-' 79.classification 分类
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!RI2?4V 81.supervision of counting 监盘
!(AFT! -bX.4+U 82.observation 观察
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~G^doj3|+ T#;*I#A: 86.vouch 核对
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B{i;+[ase w!k4&Rb3 88.audit sampling 审计抽样
Uwil*Jh *X55:yha 89.error 误差
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q`K-T_< i*E`<9 91.population 总体
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e-av@a3 Hjkgy%N 93.non- sampling risk 非抽样风险
KPcuGJ W {/z-& 94.sampling unit 抽样单位
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7VBw@Rh 95.statistical sampling 统计抽样
Qz$Dv@*y\ K1WoIv<Ym 96.tolerable error 可容忍误差
!`U<RlK7 lfG's'U-z 97.the risk of under reliance 信赖不足风险
<plR<iI. {j@)sDMX 98.the risk of over reliance 信赖过度风险
zUu>kJZ Ox'.sq4 99.the risk of incorrect rejection 误拒风险
?LFSR U.0/r!po 100. the risk of incorrect acceptance 误受风险
nU *fne? d9( Sj? 101.working trial balance 试算平衡表
ZEJadR <TuSU[] 102.index and cross-referencing 索引和交叉索引
Qeog$g.HI (}8 ;3pp 103.cash receipt 现金收入
H)+kN'J ]vFmY 104.cash disbursement 现金支出
b(Xg6 jYZWf `X~ 105.bank statement 银行对账单
7y7y<`)I5 .e+UgCwi 106.bank reconciliation 银行存款余额调节表
C(Y6t1 ,]"u!,yHb 107.balance sheet date
资产负债表日
T480w6-@ ?R} oXSVT 108.net realizable value 可变现净值
$O-, :<HY 3NWAyCq- 109.storeroom 仓库
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D6'v h;M2ylOu. 110.sale invoice 销售发票
L?(rv.lb Xlw=R2`)~ 111.price list 价目表
}(''|z#UE ^)pY2t<^ 112.positive confirmation request 积极式询证函
TZ2f-KI NR@Tj]`k 113.negative confirmation request 消极式询证函
[40 YoVlfM vsR ^aVwVZ 114.purchase requisition 请购单
Q[KR,k !Esiq<Yh 115.receiving report 验收报告
<`q o*__1 \&90$>h 116.gross margin 毛利
0xcqX!( 6iWuBsal 117.manufacturing overhead 制造费用
t_Wn<)XA }6N|+z.cU 118.material requisition 领料单
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Z#NfQ 119.inventory-taking 存货盘点
}VRo: sJb e8.bH# 120.bond certificate 债券
.zt]R@@6 KA#-X2U/ 121.stock certificate 股票
t79MBgZ ')V5hKb^ 122.audit report 审计报告
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W~FA9Jd'Z CcTJCuOS 124.addressee of the audit report 审计报告的收件人
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)] oH0\6:S 128.adverse opinion 否定意见
6dUP's_ HvTQycG 查看《
注会考试《审计》中的128个英文单词(一) 》
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