61.assessed level of material misstatement risk 重大错报风险的评估水平
K^ 3co Qq@G\eRo 62.simall business 小规模企业
d~?X/sJ t vNeCpf 63.accounting system
会计系统
=1u@7Bh =;3fq- 64.test of control 控制测试
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u- o--q shH~4<15 66.communication 沟通
Zo}y(N1K} xxm%u9@s 67.flow chart 流程图
`xc^_781\ $Y9jrR'w 68.reperformance of internal control 重新执行
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m$ N N~ ?{UOZd 69.audit evidence
审计证据
TP}h~8 /; cDoo* 70.substantive procedures 实质性程序
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C'!;J 71.assertions 认定
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AWjm~D-? 72.esistence 存在
x%< %"X-&1vV 73.occurrence 发生
a2f^x@0k WnHUE 74.completeness 完整性
S#b-awk rFZrYm 75.rights and obligations 权利和义务
z*a8sr H Y ynMP 76.valuation and allocation 计价和分摊
T?p`) CAU0)=M 77.cutoff 截止
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0 {;b 78.accuracy 准确性
@<@SMK) lg}HGG 79.classification 分类
XG@`ZJhU6 "0EA;S8$8 80.inspection 检查
/?6gdN j.i#*tN// 81.supervision of counting 监盘
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*G<P" 82.observation 观察
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vu_i ,zQOZ'^ 83.confirmation 函证
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5 #]4YI; T'#!~GpB 85.analytical procedures 分析程序
=l9T7az "{E qhR~ 86.vouch 核对
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+y#T?!jQYj o:Zd1"Z 88.audit sampling 审计抽样
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i!4J D\~e&0* 89.error 误差
MDRe(rF= UkfB^hA 90.expected error 预期误差
3I|3wQ ( y\F=ui 91.population 总体
e9^2,:wLB e#/kNHl 92.sampling risk 抽样风险
_}mK!_` 4.K'\S 93.non- sampling risk 非抽样风险
X jE>k!=I l12$l<x&M 94.sampling unit 抽样单位
p\bFdxv# ?G08[aNR 95.statistical sampling 统计抽样
1j\aH&)GH . -"E^f 96.tolerable error 可容忍误差
O}#yijU3e L7mz#CMWf 97.the risk of under reliance 信赖不足风险
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[B0K 98.the risk of over reliance 信赖过度风险
ArI]`h'W :&J8.G^ 99.the risk of incorrect rejection 误拒风险
A%vsno! 'FzN[% K" 100. the risk of incorrect acceptance 误受风险
R:aYL~ NNa1EXZ[ 101.working trial balance 试算平衡表
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L_-Hm. }t>q9bZ9z 102.index and cross-referencing 索引和交叉索引
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DI&MC9j( kA7(CqUW 104.cash disbursement 现金支出
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,fnsE^}.U t#<KxwhcN 106.bank reconciliation 银行存款余额调节表
@ERu>nSP IbWPlbH 107.balance sheet date
资产负债表日
L"rcv:QWZa g-yi xU 108.net realizable value 可变现净值
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^p_u.P K@@9:T$ 110.sale invoice 销售发票
LxT rG)4 %^9:%ytt 111.price list 价目表
5#_tE<uM c6b0*!D"} 112.positive confirmation request 积极式询证函
gKL1c{BV @+^c"=d1S 113.negative confirmation request 消极式询证函
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B#tdLv"I 67J*&5? | 115.receiving report 验收报告
kb|eQtH <4zT;:NQ 116.gross margin 毛利
^t78jfl B4O6>' 117.manufacturing overhead 制造费用
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@2(aR ARx0zI%N 118.material requisition 领料单
.^XHuN& Q-R}qy5y 119.inventory-taking 存货盘点
7<yp"5><) Q#WE|,a 120.bond certificate 债券
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Lje<KzL M\yHUS6N 121.stock certificate 股票
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k!doIMj 122.audit report 审计报告
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\$;~74} b|ZLX: 124.addressee of the audit report 审计报告的收件人
!"! ii$@ nC~fvyd<P 125.unqualified opinion 无保留意见
8^w/HCC8O `{G?>z Fp 126.qualified opinion 保留意见
vbKQ* C6)R# 127.disclaimer of opinion 无法表示意见
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M5Wl3tZL 128.adverse opinion 否定意见
\/,g VT uMDtdC8 查看《
注会考试《审计》中的128个英文单词(一) 》
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