61.assessed level of material misstatement risk 重大错报风险的评估水平
#TS:|= nHyqfd<V> 62.simall business 小规模企业
RzhAXI= -?nr q <3 63.accounting system
会计系统
#p$iWY>e~ PUcxlD/a} 64.test of control 控制测试
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A*^aBWFR gxPu/VD4 67.flow chart 流程图
3n_N^q} 5v5)vv.kd 68.reperformance of internal control 重新执行
m55|&Ux| A1g.ww: 69.audit evidence
审计证据
h>k[ SR_<3WW 70.substantive procedures 实质性程序
z;iNfs0i$ Q-<h)WTA 71.assertions 认定
lV".-:u_ 4Dy|YH$>S 72.esistence 存在
aGBUFCCa )[wB:kG 73.occurrence 发生
!{q_Q ! y~Z7sx0 74.completeness 完整性
O#MaZ.= r:3h2J[_ 75.rights and obligations 权利和义务
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X~g U$ 76.valuation and allocation 计价和分摊
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?xW,2S 45Hbg 78.accuracy 准确性
gx9=L&=d 2Y>#FEW/ 79.classification 分类
0hg4y CFXr=.yz 80.inspection 检查
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PCx: ;W{2\ Es 82.observation 观察
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5- 83.confirmation 函证
l#IN)">1 zb3,2D+P 84.computation 计算
F1*xY%Jv^M S ^]mF>xX8 85.analytical procedures 分析程序
(&MtK1;; S-5O$EnD 86.vouch 核对
IN_O!c0e @.)WS\Cv#E 87.trace 追查
p(>D5uN_}5 s+t[{i4| 88.audit sampling 审计抽样
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89.error 误差
J4%"38l zJ)`snN| 90.expected error 预期误差
m<sCRWa- j-#h^3l1? 91.population 总体
NY?pvb `y>BbJqy 92.sampling risk 抽样风险
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oT0:Ny bgeJVI 94.sampling unit 抽样单位
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n{zG 95.statistical sampling 统计抽样
;b}cn!U] 3 S .2 96.tolerable error 可容忍误差
h<G7ocu ! 9^7z"*@# 97.the risk of under reliance 信赖不足风险
-HF1c <UY9<o 98.the risk of over reliance 信赖过度风险
QtA@p E|3[$?=R 99.the risk of incorrect rejection 误拒风险
iUbcvF3aP JmC2buO 100. the risk of incorrect acceptance 误受风险
ASB3|uy _ 97dF 101.working trial balance 试算平衡表
MU4BAN `(r0+Qx 102.index and cross-referencing 索引和交叉索引
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H/H( >}B53.;.k 103.cash receipt 现金收入
H#M;TjR [HhaBy9 104.cash disbursement 现金支出
Tol V3 FqZD'Uu7 105.bank statement 银行对账单
$F1Am% (coaGQ@d 106.bank reconciliation 银行存款余额调节表
cv;2zq=T Wcbm,O4u 107.balance sheet date
资产负债表日
~x[(1 \!"3yd 108.net realizable value 可变现净值
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@3RN> >,.\`.0 109.storeroom 仓库
Y4+iNdd I+QM":2 110.sale invoice 销售发票
^B8[B&K 'Z|Czd8E 111.price list 价目表
tkmzOc H )Fw#]~Z 112.positive confirmation request 积极式询证函
8@ S@^C*F XT\2 113.negative confirmation request 消极式询证函
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) 114.purchase requisition 请购单
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116.gross margin 毛利
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-k!KrL %!DTq`F 117.manufacturing overhead 制造费用
i*8j| xf?"Q# 118.material requisition 领料单
_;R#B`9Iu vsPIvW!V 119.inventory-taking 存货盘点
(Q.tH -v:3#9uX) 120.bond certificate 债券
<?:h(IZe[ @vL0gzE?nB 121.stock certificate 股票
vs>Pd |p; {b-SK5%]L 122.audit report 审计报告
w]fVELU 1d$wP$ 123.entity 被审计单位
?BbEQr efuiFN; 124.addressee of the audit report 审计报告的收件人
*,)1Dcv( 1ed^{Wa4$9 125.unqualified opinion 无保留意见
[ {HTGz@( )NTpb 126.qualified opinion 保留意见
C~^T=IP )` S5>[6 127.disclaimer of opinion 无法表示意见
3T>6Q#W5eO ;&!QN#_ 128.adverse opinion 否定意见
F0"("4h: Ur ol)_3X 查看《
注会考试《审计》中的128个英文单词(一) 》
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