61.assessed level of material misstatement risk 重大错报风险的评估水平
6B#('gxO |8H_-n 62.simall business 小规模企业
8lwFAiC8 2{-!E ^g 63.accounting system
会计系统
7{pIPmJ #$FrFU;ZR 64.test of control 控制测试
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87i" thuRNYv< 66.communication 沟通
}X]\VSF{ j$Nf%V 6Y 67.flow chart 流程图
mQ}Gh_'ps `?|Rc 68.reperformance of internal control 重新执行
:\b|dvI< $2KK:{VX 69.audit evidence
审计证据
II;Te7~ "(,2L,Zh 70.substantive procedures 实质性程序
ZqQ*}l5 Q".g.k 71.assertions 认定
i5"5&r7r jH>8bXQqZ 72.esistence 存在
H\E7o"m TQf L%JT 73.occurrence 发生
_({@B`N} r<c #nD~K 74.completeness 完整性
#op:/j +~Tu0?{Z 0 75.rights and obligations 权利和义务
nIn2 *r *%\mZ,s" 76.valuation and allocation 计价和分摊
IkDiT63]I (wuaxo: 77.cutoff 截止
8[zb{PRu S8" f]5s 78.accuracy 准确性
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F2;:vTA> 0(y:$ 80.inspection 检查
GqLq gns &gn-Wb? 81.supervision of counting 监盘
S2K#[mDG 53Yxz3v 82.observation 观察
=dzWmL<~8 +C+<BzR~A. 83.confirmation 函证
"R[l ZJ@ a460 |w6 84.computation 计算
19c@ `? V.6)0fKZW 85.analytical procedures 分析程序
d'"r("w# @;iXp>&& 86.vouch 核对
>&U@f &!L:"]=+ 87.trace 追查
y$b]7O Pbn!KX~F~ 88.audit sampling 审计抽样
W.I\J<=V y('k`>C 89.error 误差
Kqg!,Sn| PFrfd_s{>\ 90.expected error 预期误差
'yY>as ""% A'TZ 91.population 总体
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T2FE+ A]n9 %m&@o~+ 93.non- sampling risk 非抽样风险
O
o8qyW CMW,slC_3 94.sampling unit 抽样单位
UZ2TqR $s-Y%gc 95.statistical sampling 统计抽样
i47j lyH e6E?t[hEeS 96.tolerable error 可容忍误差
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mr:CuqJ
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-e*ZCwQ a5jL7a?6] 99.the risk of incorrect rejection 误拒风险
5/MKzoB [?k8}B)mHB 100. the risk of incorrect acceptance 误受风险
k@dN$O%p #%lo;W~IY 101.working trial balance 试算平衡表
x =q;O+7] _;
Y` 102.index and cross-referencing 索引和交叉索引
k*mt4~KLT8 9?<{_' 103.cash receipt 现金收入
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arJ RY9V~8|M 104.cash disbursement 现金支出
p-GAe,2q z (?=Iv3 105.bank statement 银行对账单
=u[k1s? KNLnn;l 106.bank reconciliation 银行存款余额调节表
47K1$3P "N?+VkZEv 107.balance sheet date
资产负债表日
k,yZ[n|` j|4C\~i 108.net realizable value 可变现净值
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TYY{-wF 109.storeroom 仓库
A/7{oB:a Gf EX> 110.sale invoice 销售发票
qOih`dla !%)F J:p 111.price list 价目表
Jg}K.1Hs ^(HUGl_ 112.positive confirmation request 积极式询证函
#Lv2Zoi>G Vw|| !d 113.negative confirmation request 消极式询证函
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f#@0E.. 114.purchase requisition 请购单
4%nE*H% jRSUp
E8 115.receiving report 验收报告
H,nec<Jp L|
P5=/d 116.gross margin 毛利
#|&Sc_#4) PYbVy<xc 117.manufacturing overhead 制造费用
0j"8@< t3(]YgF 118.material requisition 领料单
/='. 4v /DQa
Gq/Ld 119.inventory-taking 存货盘点
8_<4-<}P: }J">}j]/ 120.bond certificate 债券
p2Zo 6f')6X'x 121.stock certificate 股票
;r_F[E2z =
C4 122.audit report 审计报告
<:SZAAoIV #wL 123.entity 被审计单位
vVE2m=!v v\m ]A1 124.addressee of the audit report 审计报告的收件人
=jB08A TT=b79k 125.unqualified opinion 无保留意见
uwz)($~bp ^*P%=>zO 126.qualified opinion 保留意见
> ;/l)qk, _?OW0x4 127.disclaimer of opinion 无法表示意见
`c<;DhNO WI?oSE w 128.adverse opinion 否定意见
"@??Fw! {} 3${ 查看《
注会考试《审计》中的128个英文单词(一) 》
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