61.assessed level of material misstatement risk 重大错报风险的评估水平
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L~"~C(g 62.simall business 小规模企业
>~){KV1~ |P$tLOrG 63.accounting system
会计系统
Uq<c+4)5 D?44:'x+- 64.test of control 控制测试
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k:Da+w_'1 gGxgU$`#c 66.communication 沟通
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&{!FE`ZC_ 67.flow chart 流程图
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XIv 3!_y@sWx 68.reperformance of internal control 重新执行
:XxsD D jmxjiJKP 69.audit evidence
审计证据
{VE\}zKF 1#qyD3K 70.substantive procedures 实质性程序
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72.esistence 存在
8)s}>:} e%uPZ >'q 73.occurrence 发生
|a%&7-; z4!TK ps 74.completeness 完整性
7;:R\d6iL NTASrh 75.rights and obligations 权利和义务
'`p#%I@ mY*JNx 76.valuation and allocation 计价和分摊
Y #E/"x%+ \HF|&@}hU 77.cutoff 截止
7m~.V[l1 yw `w6Z3K 78.accuracy 准确性
~2@+#1[g8z >B<jR$`6@ 79.classification 分类
.t*MGUg V|e9G,z~A 80.inspection 检查
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$ 81.supervision of counting 监盘
Eyv%"+> )D\!#<#h 82.observation 观察
J,Du:|3o -f@~{rK.L 83.confirmation 函证
Jte:U*2 V*5 ~A[r 84.computation 计算
Aj((tMJNOw Clr~:2g\ 85.analytical procedures 分析程序
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86.vouch 核对
xTiC[<j .xo#rt9_"= 87.trace 追查
F6J,: #\3(rzQVO 88.audit sampling 审计抽样
}G}2Y ( bHZXMUewC 89.error 误差
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W`yv zO)A_s.6K 90.expected error 预期误差
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1k0wT( 91.population 总体
0aj4.H*% Kq&b1x 92.sampling risk 抽样风险
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-I* 93.non- sampling risk 非抽样风险
"I+71Ce Qau\6p>^ 94.sampling unit 抽样单位
-7{ qTe{ 5q4sxY9T 95.statistical sampling 统计抽样
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%l 96.tolerable error 可容忍误差
F7[ 55RcP *%'nlAX6% 97.the risk of under reliance 信赖不足风险
6?8x[l*5M n1n->l*HGP 98.the risk of over reliance 信赖过度风险
jyB^a;- q$IgkL 99.the risk of incorrect rejection 误拒风险
1?+%*uoPX |uL"/cMW7 100. the risk of incorrect acceptance 误受风险
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<g9@iUOI 101.working trial balance 试算平衡表
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d H|@R+ 102.index and cross-referencing 索引和交叉索引
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1M1 kq+`. 103.cash receipt 现金收入
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&K 6[wAX 104.cash disbursement 现金支出
+'aG&^k4 ROH 2KSt 105.bank statement 银行对账单
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cvSr><( 106.bank reconciliation 银行存款余额调节表
KlOL5"3 -hv<8bC~4 107.balance sheet date
资产负债表日
IbV 7} wP-BaB$_ 108.net realizable value 可变现净值
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Ql. 6IRzm6d 109.storeroom 仓库
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0aXm_ 110.sale invoice 销售发票
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?VM4_dugf R8"qDj 112.positive confirmation request 积极式询证函
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[&_c.ti 113.negative confirmation request 消极式询证函
WBOebv )o51QgPy 114.purchase requisition 请购单
ZV,1IaO q2>dPI;3T 115.receiving report 验收报告
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Vao %b JY6&CL`C 116.gross margin 毛利
*21foBfqh 0xZX%2E 117.manufacturing overhead 制造费用
/U1"P P/9iB/ 118.material requisition 领料单
HzuB.B< O C qI 119.inventory-taking 存货盘点
T1Gy_ G/ s01W_P .@R 120.bond certificate 债券
@)hrj2Jw 2p6`@8*34 121.stock certificate 股票
XMJ EIG RCCI}ovU 122.audit report 审计报告
'5V#sq;Z !`UHr]HJ 123.entity 被审计单位
ICbT{Mla Xj;\ROBH- 124.addressee of the audit report 审计报告的收件人
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9p + >R&=mo~ 125.unqualified opinion 无保留意见
V(/=0H/ F ~sk{O%OI 126.qualified opinion 保留意见
e1d);m$ B^{87YR 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
%\uEV utJz e 查看《
注会考试《审计》中的128个英文单词(一) 》
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