61.assessed level of material misstatement risk 重大错报风险的评估水平
*;yn_zg {kp^@ 62.simall business 小规模企业
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<9/UG< 63.accounting system
会计系统
rYwUD7ip F(#~.i 64.test of control 控制测试
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nH% 1lD?: }MV=I$S2U 67.flow chart 流程图
!wZ9P Jh)K0>R 68.reperformance of internal control 重新执行
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审计证据
zm('\KvT fK{[=xMr@ 70.substantive procedures 实质性程序
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37QXML 71.assertions 认定
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?8r> /)E'%/"A 72.esistence 存在
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*b#k 73.occurrence 发生
}./_fFN@ 81<0B@E 74.completeness 完整性
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75.rights and obligations 权利和义务
t@O4!mFH g2'Q)w 76.valuation and allocation 计价和分摊
U\\nSU 6Y[|xu:N8Y 77.cutoff 截止
A,)G$yT\ ^,M&PP6 78.accuracy 准确性
)"o+wSI1 \"u3x.! 79.classification 分类
7berkU0P {UR&Y 80.inspection 检查
-=A W. Zo 0piBK=tE/ 81.supervision of counting 监盘
> \KVg(?D _,i+gI[ 82.observation 观察
6Q6l?!|W4 KtFxG6a 83.confirmation 函证
%V CfcM}5I WZ<kk T 84.computation 计算
<.h\%&'U u70-HFI@ 85.analytical procedures 分析程序
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:Ta| 86.vouch 核对
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-C9W7?I 87.trace 追查
(3=(g o,sw[ 88.audit sampling 审计抽样
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Y|}| I'[hvp 90.expected error 预期误差
yeCR{{B/' %YaUc{.% 91.population 总体
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$t BU="BB/[ 92.sampling risk 抽样风险
N+vU@)_lC Uq,M\V\ 93.non- sampling risk 非抽样风险
P~+?:buqc H<SL=mb; 94.sampling unit 抽样单位
'1}rQq Z m7XJe[O 95.statistical sampling 统计抽样
ikGH:{ r $du-U 96.tolerable error 可容忍误差
Jb~ -)n2 $<UX/a\sH 97.the risk of under reliance 信赖不足风险
y%H;o?<WX K+` Vn 98.the risk of over reliance 信赖过度风险
=oF6|\]{; 4pF U` g= 99.the risk of incorrect rejection 误拒风险
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w]i1t< ?[W(r$IaE 100. the risk of incorrect acceptance 误受风险
jz[|rwAp Or9@ X=C 101.working trial balance 试算平衡表
fxDY:l ~?}/L'q!b 102.index and cross-referencing 索引和交叉索引
8i;N|:WdH gKZ{ O 103.cash receipt 现金收入
vII8>x%* 0NSn5Hq 104.cash disbursement 现金支出
eh'mSf^=p H&L=WF+x 105.bank statement 银行对账单
7F-b/AdVq xLZQ\2q 106.bank reconciliation 银行存款余额调节表
\QUvImT Ar sMqb 107.balance sheet date
资产负债表日
=&fBmV 5Ag>,>kJ6 108.net realizable value 可变现净值
LeW.uh3. $/C<^}A 109.storeroom 仓库
+k"dN^K]D \i-jME(sN 110.sale invoice 销售发票
&1Fcwj bq4H4?j 111.price list 价目表
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7FB 112.positive confirmation request 积极式询证函
u,F d[[t P:k(=CzZ@J 113.negative confirmation request 消极式询证函
g]xZ^M+ x#0C+cU 114.purchase requisition 请购单
s/[i>`g/9 V8&/O)} o 115.receiving report 验收报告
~~1~ _0?e l1cBY{3QD 116.gross margin 毛利
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cM4?Ggn 117.manufacturing overhead 制造费用
?<frU ,{ z K8#gif@ 118.material requisition 领料单
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~v>w%] Xy*X4JJh^ 120.bond certificate 债券
+lha^){ &up/`8 121.stock certificate 股票
*Kzs(O 0h shHv- 122.audit report 审计报告
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3 SA>;]6)`( 123.entity 被审计单位
5,AQ~_,'\ H5RHA^p| 124.addressee of the audit report 审计报告的收件人
'v|2}T* \wRr6-!_ 125.unqualified opinion 无保留意见
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OC 2K*-uT#$~ 126.qualified opinion 保留意见
J|FyY)_ x}x@_w 127.disclaimer of opinion 无法表示意见
=cC]8Pz? ^}1RDdQ"U 128.adverse opinion 否定意见
<M'IRf/D gy =`c MS@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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