61.assessed level of material misstatement risk 重大错报风险的评估水平
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p 0 .FHdJ< 62.simall business 小规模企业
Xb<DpBrk K{zCp6 63.accounting system
会计系统
Pn+IJ=0Y PHRGhKJW}) 64.test of control 控制测试
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)H;pGM: L8bI0a]r"* 66.communication 沟通
mZbWRqP[|_ ];pf 67.flow chart 流程图
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a1( $c@w$2 68.reperformance of internal control 重新执行
{ywXz|TP GJIWG&C03 69.audit evidence
审计证据
%Le :wC u(1J=h 70.substantive procedures 实质性程序
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%MO7vL <DeKs?v 71.assertions 认定
XDpfpJ,z"} 3C rQBIj1 72.esistence 存在
Wa[x`:cT?u mFqSD 73.occurrence 发生
|RR%bQ^{ 1jH7<%y 74.completeness 完整性
>:F,-cx< ocIt@#20K 75.rights and obligations 权利和义务
VX^o"9Ntl WCuzV7tw 76.valuation and allocation 计价和分摊
i\=z' SUH mBo"} 77.cutoff 截止
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sW 78.accuracy 准确性
a>wfhmr }O,U2=Hw`] 79.classification 分类
LbJtpwz>z Si?$\H*: 80.inspection 检查
[ME}Cv`?<E V&Xi> X8 81.supervision of counting 监盘
On{~St'V )p$\gwr=2 82.observation 观察
;YK!EMM4!h K<@[_W+ 83.confirmation 函证
87QZun% ds*m6#1b 84.computation 计算
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85.analytical procedures 分析程序
V#ndyUM; 'oz hz2s 86.vouch 核对
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87.trace 追查
jW-;4e*H=V SU?wFCGT% 88.audit sampling 审计抽样
UI!6aVL. %&^Q(f 89.error 误差
Vh"MKJ'R^ [096CK 90.expected error 预期误差
IFiTTIlT0 9pWi.J 91.population 总体
Wgxn`6 9<xTu>7J 92.sampling risk 抽样风险
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1YLq(e 93.non- sampling risk 非抽样风险
puFXPw.3 eYJ{LPo 94.sampling unit 抽样单位
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@'fpN 95.statistical sampling 统计抽样
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U\ 96.tolerable error 可容忍误差
2q)T y9 hP?7zz$*j 97.the risk of under reliance 信赖不足风险
7t'(`A6t/ Ci;h 98.the risk of over reliance 信赖过度风险
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9'1hjd3k 99.the risk of incorrect rejection 误拒风险
t,RyeS/ 9160L qY 100. the risk of incorrect acceptance 误受风险
{tPnj_|n< TbOJp 101.working trial balance 试算平衡表
EPc!p> ,{?wKXJ}L! 102.index and cross-referencing 索引和交叉索引
"37*A<+f Osnyd+dJY 103.cash receipt 现金收入
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( 5N\+@grp 104.cash disbursement 现金支出
d-~vR(tU '<TD6jBs 105.bank statement 银行对账单
_*Pfp+if sF y]+DB 106.bank reconciliation 银行存款余额调节表
x8Q~VVZr |VK:2p^ u 107.balance sheet date
资产负债表日
ji}#MBac L#n}e7Y9 108.net realizable value 可变现净值
Y+FP h-7A9: 109.storeroom 仓库
~L~]QN\3 1YFeVMc 110.sale invoice 销售发票
]3}feU+ >;,gGH 111.price list 价目表
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^\MhT)x 112.positive confirmation request 积极式询证函
^]VcxKU J TM0b-W (H 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
J;~E<_"Hn /9 pbnzn 115.receiving report 验收报告
o5P&JBX< q-YL]PgV 116.gross margin 毛利
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<vE Rb#/qkk/ 117.manufacturing overhead 制造费用
Rs2-94$!5 [<yz)<< 118.material requisition 领料单
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10nQ 119.inventory-taking 存货盘点
n'yl)HA~>` u#FXW_-TK 120.bond certificate 债券
/l^y}o %? k d+l k: 121.stock certificate 股票
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122.audit report 审计报告
-,^WaB7u\ 7,h3V=^)Q 123.entity 被审计单位
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jn^fgH? x9%-plP 125.unqualified opinion 无保留意见
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6NGf 126.qualified opinion 保留意见
~T 02._E Pu..NPl+ 127.disclaimer of opinion 无法表示意见
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j/o;_ 128.adverse opinion 否定意见
z?kd'j`FG 9`BEi(z 查看《
注会考试《审计》中的128个英文单词(一) 》
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