61.assessed level of material misstatement risk 重大错报风险的评估水平
2 @t?@,c qD{~QHDa 62.simall business 小规模企业
/.Jq]" 6!v$"u|[!' 63.accounting system
会计系统
eDsc_5I gq050Bl) 64.test of control 控制测试
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Vj6w7hz FLLfTkXdI 66.communication 沟通
Wx|De7* f'OcW*t 67.flow chart 流程图
?4#wVzuzA 6)_h'v<|M 68.reperformance of internal control 重新执行
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审计证据
U2jlDx4yg YA~`R~9d 70.substantive procedures 实质性程序
ISg-?h/ C%AN4Mo 71.assertions 认定
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C%!>,tC 2j=HxE 72.esistence 存在
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M{R QUWx\hqE 73.occurrence 发生
9}'92 OXF/4Oe 74.completeness 完整性
(BIg \Yr&vX/[p 75.rights and obligations 权利和义务
[I78<IJc X08[,P#I 76.valuation and allocation 计价和分摊
S>y}|MG co{i~['u 77.cutoff 截止
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nf,Ez Wcki=ac\v! 79.classification 分类
eHUb4,%P TbgIr 80.inspection 检查
),5A&qT* JdX!#\O 81.supervision of counting 监盘
\6;b.&%w2 UVgDm&FF 82.observation 观察
G!7A]s>C =1zRm >m 83.confirmation 函证
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(Ji=fh+ yZ,S$tSR 85.analytical procedures 分析程序
W$:D#;jz`h gQuU_dbXSB 86.vouch 核对
n,Q^M$mS0 ~z7Fz"o< 87.trace 追查
s"x(i OZ}o||/Rc 88.audit sampling 审计抽样
;$FMOMR i: 7cdhz 89.error 误差
BKQwF*<V LXm@h 90.expected error 预期误差
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W/ mX GW+ 91.population 总体
ww)ow\ vWjHHw 92.sampling risk 抽样风险
8" (j_~; sn8r`59C 93.non- sampling risk 非抽样风险
_g6H&no[ L\\'n ) 94.sampling unit 抽样单位
S y^et kcE86Y=|x! 95.statistical sampling 统计抽样
sq+cF/jo6 s"(F({J 96.tolerable error 可容忍误差
J/\^3rCB D{M&>. 97.the risk of under reliance 信赖不足风险
'3TfW61] Xvxj-\ - 98.the risk of over reliance 信赖过度风险
;Ngu(es6 4q\gFFV4 99.the risk of incorrect rejection 误拒风险
G@rV9 RU\MT'E>( 100. the risk of incorrect acceptance 误受风险
8^hbS%s! l|fb;Giq=D 101.working trial balance 试算平衡表
3#Xv))w1 LcGG~P|ML 102.index and cross-referencing 索引和交叉索引
oPrK{flm bP7_QYQ6 103.cash receipt 现金收入
mw~$;64;a ?y,z 104.cash disbursement 现金支出
K.42 VM)F ?F9c6 $| 105.bank statement 银行对账单
N`+@_.iBX )No> Q :t 106.bank reconciliation 银行存款余额调节表
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资产负债表日
'y|p)r" gF r-P! 3 108.net realizable value 可变现净值
^-%O L+.-aB2!d 109.storeroom 仓库
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110.sale invoice 销售发票
$pj;CoPm OVEQ^\Q5D 111.price list 价目表
j "e]Ui 5N$O 112.positive confirmation request 积极式询证函
j Kp79]. h{?cs%lZ 113.negative confirmation request 消极式询证函
SlD7 \X&~ MR.c?P?0Q 114.purchase requisition 请购单
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vInZ 115.receiving report 验收报告
"/{H=X3was E$s?) 116.gross margin 毛利
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]w +]0/:\(B 117.manufacturing overhead 制造费用
NH!x6p]n 9zlhJ7i 118.material requisition 领料单
7xCm"jgP M`,`2I A 119.inventory-taking 存货盘点
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gF{S*` 120.bond certificate 债券
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3K`yDF ? ;$f"Wl 121.stock certificate 股票
pZ&?uo67_ C |P(,Xp 122.audit report 审计报告
7-4S'rq+ P@8S|#LpZ 123.entity 被审计单位
@'JA3V} C ,[q#D4 124.addressee of the audit report 审计报告的收件人
KWH:tFL. D9higsN 125.unqualified opinion 无保留意见
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x[+ xQ>T.nP}1 126.qualified opinion 保留意见
q82yh& mZ#h p}\. 127.disclaimer of opinion 无法表示意见
O.$OLK;v "]x#kM 128.adverse opinion 否定意见
l vfplA lBNB8c0e"{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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