61.assessed level of material misstatement risk 重大错报风险的评估水平
l"*zr ;# ;[uJ~7e3 62.simall business 小规模企业
#q6jE m';:): 63.accounting system
会计系统
Vj2]-]Cm M(jSv 64.test of control 控制测试
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'>@evrG "tn]s>iAd= 66.communication 沟通
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CZ|Vx L:}hZf{p* 67.flow chart 流程图
XSpX6fq Oz-X}eM 68.reperformance of internal control 重新执行
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审计证据
&?#V*-;^ =NQDxt} 70.substantive procedures 实质性程序
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A*~J; 71.assertions 认定
d3St Z~&r! J)"2^?!&B 72.esistence 存在
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G(J> s%1 O}X$c 73.occurrence 发生
9h9 jS~h @_J~zo 74.completeness 完整性
-2{NI.-Xd hV)D,oN3 75.rights and obligations 权利和义务
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{zT)[ AU OL?st 76.valuation and allocation 计价和分摊
U_K"JOZ O@ F0UM`! 77.cutoff 截止
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@k9x I~-W4{ 78.accuracy 准确性
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^?Mip 79.classification 分类
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)#[ HQCxO? 80.inspection 检查
<v>^#/.0 hs!a'E 81.supervision of counting 监盘
{P&{+`sov nQy.?*X 82.observation 观察
jAie[5 M%92^;|` 83.confirmation 函证
3X=9$xw_ ZX'q-JUv f 84.computation 计算
]bLI!2Kr HIsIW%B 85.analytical procedures 分析程序
p.A_,iE 3LN+gXmU 86.vouch 核对
Tvqq# ;I Tty_P, 87.trace 追查
;|}N\[fk%] O2g9<H 88.audit sampling 审计抽样
q^; SZ^yW5 dWqKt0uh! 89.error 误差
mvgsf(a*' d,8L-pT$FM 90.expected error 预期误差
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&&T\PspM U6cpj 92.sampling risk 抽样风险
hjf!FY*F '9@S 93.non- sampling risk 非抽样风险
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+O"!* 6B`XHdCq 95.statistical sampling 统计抽样
v3O+ ;4 nsn 96.tolerable error 可容忍误差
17P5Dr& .8e]-^Z 97.the risk of under reliance 信赖不足风险
?1w{lz(P diHK 98.the risk of over reliance 信赖过度风险
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W>TG!R 5 7.)kG}q] 100. the risk of incorrect acceptance 误受风险
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f&*'_ 101.working trial balance 试算平衡表
Voy1 nVB.sab 102.index and cross-referencing 索引和交叉索引
kZ<0|b M^IEu} 103.cash receipt 现金收入
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Bv^ b3. 104.cash disbursement 现金支出
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NXUW Z5/*iun 105.bank statement 银行对账单
tV?- 7[=\bL 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
W4Z8U0co %#t*3[ 108.net realizable value 可变现净值
1Hl-|n w'[JfMu P 109.storeroom 仓库
B7x(<!B 5 EhOvt8 110.sale invoice 销售发票
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JT"Pv_ OSoIH`tA 111.price list 价目表
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w'TE@ 112.positive confirmation request 积极式询证函
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N%3[ 113.negative confirmation request 消极式询证函
)[b\wrc r=6N ZoZ 114.purchase requisition 请购单
gn//]|#H+ i~3\jD=< 115.receiving report 验收报告
mH.c`* eI,'7u4q 116.gross margin 毛利
[>$?/DM Mi~x(W@}3 117.manufacturing overhead 制造费用
5ENU}0W >\br8=R 118.material requisition 领料单
jOUM+QO ($nQmr;t 119.inventory-taking 存货盘点
joz0D!-"# knfEbH 120.bond certificate 债券
_D 9/,n$ `cQAO1-5 121.stock certificate 股票
m!5MGq~ *{:Zdg'~E 122.audit report 审计报告
tm1#Lh0 NufRd/q 123.entity 被审计单位
a yYl3 Ec9%RAxl 124.addressee of the audit report 审计报告的收件人
{x,d9I lvAKL>qX 125.unqualified opinion 无保留意见
3AcS$.G ^jbjHI& 126.qualified opinion 保留意见
&=*sN` ;fW`#aE 127.disclaimer of opinion 无法表示意见
Tw,|ZA4XH >,x&L[3 128.adverse opinion 否定意见
Pm7lP5 buldA5*!o 查看《
注会考试《审计》中的128个英文单词(一) 》
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