61.assessed level of material misstatement risk 重大错报风险的评估水平
,YhwpkL vVT?h 62.simall business 小规模企业
ftBq^tC c<#<k}y 63.accounting system
会计系统
1nPZ<^A&@ [@fz1{* 64.test of control 控制测试
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6D;^uM2N >"3>fche 66.communication 沟通
^/Sh=4=G amQz^^ 67.flow chart 流程图
0uCT+- 4e9q`~sO 68.reperformance of internal control 重新执行
2q}.. mDFlz1J,e 69.audit evidence
审计证据
8&V_$+ U ;7Oi! BC 70.substantive procedures 实质性程序
kcB+ _ @tRMe64 71.assertions 认定
*R% wUi W4YE~ 72.esistence 存在
[&Hkn5yq )gR=<oa 73.occurrence 发生
y33~HsOJ H;WY!X$x 74.completeness 完整性
uHNpfKnZ H^1gy=kdj 75.rights and obligations 权利和义务
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Z{P 76.valuation and allocation 计价和分摊
q;AT>" = ) w?csV8ot 77.cutoff 截止
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,Kf}6 78.accuracy 准确性
L(&}Wv !PUp>( 79.classification 分类
I_ "Z:v{ b~7drf 80.inspection 检查
U l Mi.;/^ ?a/n<V ' 81.supervision of counting 监盘
e<gx~N9l' AH{^spD{7, 82.observation 观察
\|Dei);k @{Py % 83.confirmation 函证
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)3jqQ. JhR W[~ 84.computation 计算
l54|Q iz}sM>^ 85.analytical procedures 分析程序
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~ 86.vouch 核对
oUW<4l INMP"1 87.trace 追查
aw}+'(?8] 0o&}mKe 88.audit sampling 审计抽样
#-u [$TA %hT4qzJj 89.error 误差
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h5@j`{ 9( VRq^Z1 91.population 总体
sM\&.<B [ug,jEH"S 92.sampling risk 抽样风险
6 o[/F3` J+<p+(^*v 93.non- sampling risk 非抽样风险
JE%A|R<Jl ;MTz]c 94.sampling unit 抽样单位
Pl~P- n DOL%'k ?B 95.statistical sampling 统计抽样
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&S W$\X ~Q'0 96.tolerable error 可容忍误差
fU*C/ d3 -a) T6:e 97.the risk of under reliance 信赖不足风险
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8Y*@$h 98.the risk of over reliance 信赖过度风险
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_C+DB A @oH[SWx 101.working trial balance 试算平衡表
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9D 102.index and cross-referencing 索引和交叉索引
.1ddv4Hk B/YcSEY; 103.cash receipt 现金收入
,8SWe -ID!pT vW 104.cash disbursement 现金支出
=l|>.\- `facFt[\ 105.bank statement 银行对账单
ujx-jIhT_ cgNt_8qC 106.bank reconciliation 银行存款余额调节表
/(%Ig,<"JC ?6:cNdN 107.balance sheet date
资产负债表日
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&|VE2 -^fzsBL. 108.net realizable value 可变现净值
Yk>8g;< M]ap: 109.storeroom 仓库
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rRZ"2 110.sale invoice 销售发票
+sn2Lw!^ T7GQ^WnA 111.price list 价目表
Oc-u=K,B iB{xvyR 112.positive confirmation request 积极式询证函
i]M"Cu* tP]q4i 113.negative confirmation request 消极式询证函
|a(Q4 e/, ta! V=U 114.purchase requisition 请购单
^uBwj}6 OWV/kz5'H 115.receiving report 验收报告
k|ip?O "8t\MKt( 116.gross margin 毛利
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ZD 4I.1D2 1jA 117.manufacturing overhead 制造费用
*SGlqR['\e k.>6nho`TV 118.material requisition 领料单
e-!?[Ujv*% 9%TT>2# 119.inventory-taking 存货盘点
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E(/ sXji! o>K &D$J;O 121.stock certificate 股票
<rMv0y+r <%r h/r 122.audit report 审计报告
Gy^FrF `G0*l|m> 123.entity 被审计单位
KZi'v6 q4k`)?k9 124.addressee of the audit report 审计报告的收件人
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H]| a],h<wGEx 125.unqualified opinion 无保留意见
. z].:$J& x.G"D( 126.qualified opinion 保留意见
o#dcD?^ 4zX=3iBt 127.disclaimer of opinion 无法表示意见
M4H"].Zm YME[%c2x 128.adverse opinion 否定意见
|=,83,a wEK%T P4 查看《
注会考试《审计》中的128个英文单词(一) 》
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