61.assessed level of material misstatement risk 重大错报风险的评估水平
S ~_% qYh,No5\;t 62.simall business 小规模企业
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会计系统
ELPJ}moWZ cU>&E*wD 64.test of control 控制测试
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8 N` $7^^ 4A&e+kz&:R 66.communication 沟通
WY,t> 1c rNAu@B 67.flow chart 流程图
z>{KeX: xo%iL 68.reperformance of internal control 重新执行
NWg\{a \XN5)) 69.audit evidence
审计证据
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k; P=@lkF!\# 70.substantive procedures 实质性程序
N|j.@K b[k 1)R" 71.assertions 认定
VB#31T#q? vP4Ij 72.esistence 存在
+E:(-$"R oL@ou{iQ 73.occurrence 发生
%(Ys-GeGr GW#kaqC1 74.completeness 完整性
Z:hrrq9 YUb,5Y0 75.rights and obligations 权利和义务
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s0'7|{q 76.valuation and allocation 计价和分摊
EVL;" G"[pr%? 77.cutoff 截止
`|w#K28t" ;40m goN 78.accuracy 准确性
of`]LU: TxvPfU? 79.classification 分类
_pGviGR /RC!Yi 80.inspection 检查
_PbfFY # IpJ v\zH7 81.supervision of counting 监盘
#[W[|m rsv!mY,Em 82.observation 观察
\i+h P1mz O-5U|wA 83.confirmation 函证
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s[X 84.computation 计算
Uq.~3V+u Y/66`&,{ 85.analytical procedures 分析程序
/vDF<HVzm 'lk74qU$ 86.vouch 核对
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)T5h\ZO`; ]M(f^ 88.audit sampling 审计抽样
{Yk20Zn BmFME0 89.error 误差
b=UMoWS E`n`#=xKR 90.expected error 预期误差
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4 6a7iLQA 91.population 总体
('-}"3 cu^*x/0, 92.sampling risk 抽样风险
u^$Md WP .GN$H>') 93.non- sampling risk 非抽样风险
pf@}4PN} TQd FC\@f" 94.sampling unit 抽样单位
eJGos!>* t/WnDR/fM 95.statistical sampling 统计抽样
&[Zap6] QeJ.o.m{ 96.tolerable error 可容忍误差
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a<C*o (OcNC/9 97.the risk of under reliance 信赖不足风险
!TL}~D:J (+8xUc(w 98.the risk of over reliance 信赖过度风险
]MLLr'6? OG+r|.N; 99.the risk of incorrect rejection 误拒风险
fKz"z{\,0 _L'cyH.cn 100. the risk of incorrect acceptance 误受风险
>X,Ag Sje0:;;| 101.working trial balance 试算平衡表
Z) i1?# u?3NBc$~A 102.index and cross-referencing 索引和交叉索引
d3G{0PX `vxrC&,As 103.cash receipt 现金收入
E:4P1,%01+ UxcDDa/j2T 104.cash disbursement 现金支出
o-=d|dWG )g:,_ 1s)| 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
hJo^Wo px}7If 107.balance sheet date
资产负债表日
k?/ v y9 QS [B 108.net realizable value 可变现净值
BZ;}ROmqk EcU'* 109.storeroom 仓库
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110.sale invoice 销售发票
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X'#$e{ 111.price list 价目表
>6[ X } U 'CfP9= 112.positive confirmation request 积极式询证函
+8)]m< uH&,%k9GVK 113.negative confirmation request 消极式询证函
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9 ,M@m4bx 114.purchase requisition 请购单
\l]pe|0EW V4eng " 115.receiving report 验收报告
, |.*, s"=F^# 116.gross margin 毛利
NB3Syl8g Oh/b?|imG 117.manufacturing overhead 制造费用
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rO(TG Z;fm;X%4 119.inventory-taking 存货盘点
B)"#/@!bHH c{,y{2c]LT 120.bond certificate 债券
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xxoHH#a 121.stock certificate 股票
UbY~xs7_ -7k|6"EwM 122.audit report 审计报告
Tr+h$M1_Ja hC|5e|S 123.entity 被审计单位
5y%un UH 47e 124.addressee of the audit report 审计报告的收件人
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;OsH w>6"Sc7oc2 125.unqualified opinion 无保留意见
*(d6Z# 8tLT'2+H# 126.qualified opinion 保留意见
29a_ZU7e6 obAs<nk 127.disclaimer of opinion 无法表示意见
{d 1N& 3?.1~ "-J 128.adverse opinion 否定意见
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7] YPha9M$AgU 查看《
注会考试《审计》中的128个英文单词(一) 》
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