61.assessed level of material misstatement risk 重大错报风险的评估水平
iHOvCrp+X y{qKb:~wv 62.simall business 小规模企业
ViG-tb }l@7t&T| 63.accounting system
会计系统
cy_zEJjbD *7/MeE6)i 64.test of control 控制测试
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O2H 9O#?r82 66.communication 沟通
!%yd'"6Dl Bdf]?s[] 67.flow chart 流程图
af2yng ~D Ta%J 68.reperformance of internal control 重新执行
;ZLfb n3\ T;JA.=I 69.audit evidence
审计证据
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+QFY.>KH 70.substantive procedures 实质性程序
,G(bwE9~ <3aW3i/jTc 71.assertions 认定
g`zC 0~D2 V_7QWIdiy> 72.esistence 存在
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"`" Uv/?/;si 73.occurrence 发生
3MFb\s&Fq EPwM+#|e- 74.completeness 完整性
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Na ,!g%`@u 75.rights and obligations 权利和义务
<D M:YWNa Ra?0jcSQ$ 76.valuation and allocation 计价和分摊
erZ%C < HTUY|^^D 77.cutoff 截止
*+'l|VaVq\ @8GW?R 78.accuracy 准确性
Z vO,1B n*fsdo~ 79.classification 分类
T$;N8x[ zd3%9r j$ 80.inspection 检查
o8lwwM* .9;wJ9Bw[ 81.supervision of counting 监盘
~/kx 27KfT]= 82.observation 观察
Tn8GLn v5o@ls 83.confirmation 函证
`JL&x|q o WKPuIE: 84.computation 计算
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u0& dDZ +'!vm6 86.vouch 核对
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%@Ty,d:;= -=D6[DjU< 88.audit sampling 审计抽样
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>Kc>=^=5 "ewB4F[ 90.expected error 预期误差
$w$4RQk3n SQB[d3f 91.population 总体
mT2Fn8yC1 lE?F Wt 92.sampling risk 抽样风险
&<sN(;%0R \;G 97
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93.non- sampling risk 非抽样风险
7Q9zEd"d {r!X W 94.sampling unit 抽样单位
)cy_d! Qm\VZ<6/5 95.statistical sampling 统计抽样
h[O!kwE t~0}Emgp<( 96.tolerable error 可容忍误差
%r*zd0*<n1 L>mv\D;o. 97.the risk of under reliance 信赖不足风险
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"3i=kvdz E}$K&<J'- 99.the risk of incorrect rejection 误拒风险
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*?`:= ? h$>7| 101.working trial balance 试算平衡表
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Iz#h:O Tl!}9/Q5E: 104.cash disbursement 现金支出
%HJ_0qg *zy0,{bl 105.bank statement 银行对账单
5"[Qs|VjA6 "yI)F~A 106.bank reconciliation 银行存款余额调节表
2EOt.4cP ,z?Re)qm 107.balance sheet date
资产负债表日
<o_H]c-> ;q&>cnLDR 108.net realizable value 可变现净值
\7}X^]UV x >4.{|0%ut 109.storeroom 仓库
10JxfDceD `bGAc&,& 110.sale invoice 销售发票
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Jc(e }Jgz#d 112.positive confirmation request 积极式询证函
xOjCF&W <8Qa"<4f; 113.negative confirmation request 消极式询证函
!m$OI:rr t`DoTb4 114.purchase requisition 请购单
qPpC )6-Q MS6^= [" 115.receiving report 验收报告
9z,?DBMvc "YGs<)S 116.gross margin 毛利
w $7*za2 tLpDIA_8 117.manufacturing overhead 制造费用
)jp#|#h Got5(^'c 118.material requisition 领料单
YXH9Q@Gn }0T1* .Cz 119.inventory-taking 存货盘点
#nc{MR#R 74%,v| 120.bond certificate 债券
DY6wp@A GP uAIoBo 121.stock certificate 股票
Q^8C*ekfg! itM6S$ 122.audit report 审计报告
un[Z$moN" "qb3\0O 123.entity 被审计单位
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@zsPzw 125.unqualified opinion 无保留意见
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jd=k[Yqr )[6H!y5 127.disclaimer of opinion 无法表示意见
J;+iW*E: Y*0%lq({H 128.adverse opinion 否定意见
. #;ZM[v A%u-6" 查看《
注会考试《审计》中的128个英文单词(一) 》
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