61.assessed level of material misstatement risk 重大错报风险的评估水平
;^xku%u DS^Q0 f 62.simall business 小规模企业
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bE 63.accounting system
会计系统
ClEtw ]02V,'x 64.test of control 控制测试
}b{N[ [`:\(( 8 65.walk-through test 穿行测试
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5j iC 66.communication 沟通
?$gEX@5h h;Bol 67.flow chart 流程图
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Kd 68.reperformance of internal control 重新执行
#\"5:.H Oz 08twcY;&k 69.audit evidence
审计证据
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-= 70.substantive procedures 实质性程序
zi5;>Iv0} VMNihx0FJ 71.assertions 认定
Aw5yvQ>]e |+[bKqI5 72.esistence 存在
y)=Xo7j _E1:3N| 73.occurrence 发生
x;C\G`9N BeVQ[ 74.completeness 完整性
ed617J 5ecqJ 75.rights and obligations 权利和义务
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/\rmf\ }6o` in>M 76.valuation and allocation 计价和分摊
vm Hf$rq sqkPC_;A 77.cutoff 截止
K}*s^*X bclA+!1 78.accuracy 准确性
_kar5B$ (l$bA_F\ 79.classification 分类
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a|OX4 80.inspection 检查
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z.[ 81.supervision of counting 监盘
`?La tW 9vo-{+ 82.observation 观察
pE`BB{[@ O* 7"Q& 83.confirmation 函证
`" D VC}; 84.computation 计算
C7nLa@ _RAPXU~ 6- 85.analytical procedures 分析程序
zEa3a &OsJnkY<< 86.vouch 核对
0(64}T) ['{mW4i 87.trace 追查
ZX'/[wAN) Bl(we/r 88.audit sampling 审计抽样
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bBK 89.error 误差
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LP2^_& 90.expected error 预期误差
-MeGJX:^I 3>-^/ 91.population 总体
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>$a 92.sampling risk 抽样风险
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Fd0R?d 93.non- sampling risk 非抽样风险
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@sg{_.~l 94.sampling unit 抽样单位
=r#of|`Q >12phLu 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
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5:DIA! g&X$)V4C 97.the risk of under reliance 信赖不足风险
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Gkzq 98.the risk of over reliance 信赖过度风险
6>X7JMRY K&\xbT 99.the risk of incorrect rejection 误拒风险
+H8]5~',L% +AO(e 100. the risk of incorrect acceptance 误受风险
/0@'8f\I '4ftclzL 101.working trial balance 试算平衡表
oBpHmMzA pFx7URZA 102.index and cross-referencing 索引和交叉索引
+q6/'ErN]m KHI-m9( 103.cash receipt 现金收入
]*D=^kA0[ X=8y$Yy 104.cash disbursement 现金支出
UXvUU^k"v !T!U@e=u 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
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GU([A@; 107.balance sheet date
资产负债表日
.]JGCTB3 Et}S*!IS 108.net realizable value 可变现净值
!#Ub*qY1Z 'H0uvvhOp 109.storeroom 仓库
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c{O!z6sX 110.sale invoice 销售发票
I<Wp,E9G# {Cd Q)| 111.price list 价目表
EyO=M~nsS '1'De^%6W 112.positive confirmation request 积极式询证函
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0`[pz 113.negative confirmation request 消极式询证函
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%-1-y]R| 114.purchase requisition 请购单
P%2aOsD0 Jz<-B 115.receiving report 验收报告
f{mWy1NH\ ,1&Pb %} 116.gross margin 毛利
L7VD ZCV E^qJ5pr_P 117.manufacturing overhead 制造费用
~.7/o0'+ M#Kke9%2 118.material requisition 领料单
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:{BD/6 RUco3fZ 120.bond certificate 债券
t/%{R.1MN 5nF46c 121.stock certificate 股票
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Ke 122.audit report 审计报告
oN({X/P2j v]{F.N 123.entity 被审计单位
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lVIA 124.addressee of the audit report 审计报告的收件人
0gTv:1F/ BA(erf> 125.unqualified opinion 无保留意见
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X} {z7[ 126.qualified opinion 保留意见
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V5 127.disclaimer of opinion 无法表示意见
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cZ 128.adverse opinion 否定意见
03pD< ;z2\ Q$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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