61.assessed level of material misstatement risk 重大错报风险的评估水平
$?Et sf#*' cz2guUu 62.simall business 小规模企业
gK`o;` ^ )_MIUQ% 63.accounting system
会计系统
u-31$z<<5} i?*_-NAm 64.test of control 控制测试
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-<R" sSh=Idrx 66.communication 沟通
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Q0vX@I<v 67.flow chart 流程图
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/ 68.reperformance of internal control 重新执行
<Z$r\Huf Q%seV<!/ 69.audit evidence
审计证据
X_j=u1*5 mt0ZD}E 70.substantive procedures 实质性程序
.U66Uet>RX l7.W2mg 71.assertions 认定
@V9qbr=Z .7BB*!CP 72.esistence 存在
"Yk3K^`1T. !hBzT7CO 73.occurrence 发生
fnZa IV=H MzF9 &{N 74.completeness 完整性
CdTyUl +cDz`)N,, 75.rights and obligations 权利和义务
S.!0~KR:U C*S%aR 76.valuation and allocation 计价和分摊
M"E ]r=1 v}$s,j3NO 77.cutoff 截止
)2U#<v^ 2'R&K 78.accuracy 准确性
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M.KF;P 79.classification 分类
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!d {29x5J 80.inspection 检查
K3c(c%$<R W?(^|<W 81.supervision of counting 监盘
]^>#?yEA3 :6^8Q,C1@ 82.observation 观察
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*ybwlLg 83.confirmation 函证
+2}aCoL\ rCwjy&SuU^ 84.computation 计算
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$V 85.analytical procedures 分析程序
E!a5-SrR aS7[s6 86.vouch 核对
Jb~nu qU'O4TWZ 87.trace 追查
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oNgu-& jY]hMQ/H 89.error 误差
Vd8BQB,Q dMA"% R 90.expected error 预期误差
%cDTy]ILu ;'o:1{Y 91.population 总体
C,+Sv- nFVQOr; 92.sampling risk 抽样风险
=5JTVF (I?CW~3# 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
)xJo/{? ty8\@l 95.statistical sampling 统计抽样
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WE.ux)< 96.tolerable error 可容忍误差
}v'jFIkhI $X.X_ 97.the risk of under reliance 信赖不足风险
E57J).x-BP N6GvzmG#g 98.the risk of over reliance 信赖过度风险
-L9I;]:KY Ha~g8R& 99.the risk of incorrect rejection 误拒风险
]}g;q*!J EZm6WvlxSI 100. the risk of incorrect acceptance 误受风险
pg}9baW? Min^EAG@ 101.working trial balance 试算平衡表
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8w1Rkl 103.cash receipt 现金收入
6%mFiX @wWro?s'p 104.cash disbursement 现金支出
Bn7~ p+N WQ\H2go 105.bank statement 银行对账单
YN\!I NqsIMCl 106.bank reconciliation 银行存款余额调节表
Kvu0Av-7 =YPvh]][ 107.balance sheet date
资产负债表日
'RIlyH~Yf axTvA(k9 108.net realizable value 可变现净值
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% 109.storeroom 仓库
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,0^:q)_ {DPobyvwFk 111.price list 价目表
3>[_2}l OzFA>FK0f; 112.positive confirmation request 积极式询证函
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YFn giy4< 113.negative confirmation request 消极式询证函
83*"58 qb+vptg@I 114.purchase requisition 请购单
aqTMOWyeu i,=CnZCh 115.receiving report 验收报告
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l$%mZl 116.gross margin 毛利
^L&hwXAO: ^-3R+U- S 117.manufacturing overhead 制造费用
gxpGi@5 8oI)q4V 118.material requisition 领料单
`TBI{q[y 8$fiq}a 119.inventory-taking 存货盘点
W/PZD ( nw3CI&Y` 120.bond certificate 债券
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O!!Ne'I tlU&p' 122.audit report 审计报告
hJ0)"OA5 &e\A v.n@- 123.entity 被审计单位
$ctY#:;pV{ /cBQE=]6 124.addressee of the audit report 审计报告的收件人
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DQx9s ;;E "+. 125.unqualified opinion 无保留意见
Lh~Ym<CeN pq`Bg`c 126.qualified opinion 保留意见
h' OLj#H *)c,~R^ 127.disclaimer of opinion 无法表示意见
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%p6+D-C 128.adverse opinion 否定意见
djVE x} Dm':D 查看《
注会考试《审计》中的128个英文单词(一) 》
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