61.assessed level of material misstatement risk 重大错报风险的评估水平
*=tA },`\7 BAi`{?z$< 62.simall business 小规模企业
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(/^_Y |T]&8Q)S 63.accounting system
会计系统
].sD#~L_ 0|g@;Pc 64.test of control 控制测试
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nw#AKtd@x cP\ZeG#< 66.communication 沟通
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+hX= 67.flow chart 流程图
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qF:Wl@ 68.reperformance of internal control 重新执行
3Pp+>{2_? <~aKwSF[wW 69.audit evidence
审计证据
KT+{-"4- lM#,i\8Q 70.substantive procedures 实质性程序
,v`03?8l( YT,yRV9# 71.assertions 认定
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{&L^|X 72.esistence 存在
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<H{K&,Z(ZM :4\%a4{Ie 74.completeness 完整性
YV} "# X|D-[|P 75.rights and obligations 权利和义务
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sdl^c \En"=)A 76.valuation and allocation 计价和分摊
|'I>Ojm IZiS3 77.cutoff 截止
r^H,H'BohJ Lf%=vd 78.accuracy 准确性
W*Ow%$%2 <4<y 79.classification 分类
Z>3m-:-e *e<}hmDr 80.inspection 检查
;?q}98-2 C+"c^9[ 81.supervision of counting 监盘
k_uI&, e\^}PU 82.observation 观察
%*o bC98<if 83.confirmation 函证
+H *6: fE_%,DJE( 84.computation 计算
oI'& &Bt .lM]>y) 85.analytical procedures 分析程序
Ul6|LTY H=w):kL| 86.vouch 核对
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36w$n8 87.trace 追查
@vXXf/ z] -m<#1 88.audit sampling 审计抽样
|"S#uJW R MOs1<D 89.error 误差
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@4]:Y gK@`0/k{ 90.expected error 预期误差
LI&E.(: vLBuE 91.population 总体
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pLCS\AUTsv <m\<yZ2aa 93.non- sampling risk 非抽样风险
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o.Zz 94.sampling unit 抽样单位
VH<d[Mj I/!AjB8W4 95.statistical sampling 统计抽样
R9Wr? "'@D\e} 96.tolerable error 可容忍误差
]$ Nhy8- V5i}^%QSs 97.the risk of under reliance 信赖不足风险
{ Ie~MW z^jmf_ 98.the risk of over reliance 信赖过度风险
cruBJZr* j@^zK!mO 99.the risk of incorrect rejection 误拒风险
g5"I{ol5T~ "Da-e\yA 100. the risk of incorrect acceptance 误受风险
e$WAf`* LI25VDZ|iP 101.working trial balance 试算平衡表
=S\^j" w{|`F>f9 102.index and cross-referencing 索引和交叉索引
6R^32VeK($ rx 74v! 103.cash receipt 现金收入
_|cSXZ| BD;T>M 104.cash disbursement 现金支出
EJMd[hMhe TwVkI<e0s? 105.bank statement 银行对账单
}{j@q~w>$ - 0q263z 106.bank reconciliation 银行存款余额调节表
I )vR &0\:MJc 107.balance sheet date
资产负债表日
qg1\ABH %&VI-7+K 108.net realizable value 可变现净值
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109.storeroom 仓库
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es rQGInzYp 110.sale invoice 销售发票
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6}Tftw$0z 7FyE? 112.positive confirmation request 积极式询证函
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V32oK 113.negative confirmation request 消极式询证函
cYe2a" ?u?mSO/ 114.purchase requisition 请购单
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rc<Ix n1JV)4Mv 116.gross margin 毛利
>5Lp; .5!`wwVi 117.manufacturing overhead 制造费用
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" U1Fo #L 118.material requisition 领料单
+Ek1~i. hcRe,}wJ 119.inventory-taking 存货盘点
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6__!M _deEs5i 122.audit report 审计报告
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cF=W hP*f M|h B[ 124.addressee of the audit report 审计报告的收件人
SiaW; ks D}X6I#U'/ 125.unqualified opinion 无保留意见
$ (xdF [kqtkgK$j2 126.qualified opinion 保留意见
%HtgZeY cuumQQ 127.disclaimer of opinion 无法表示意见
5p}j{f Oso**WUOZ& 128.adverse opinion 否定意见
trrK6(p 4ytdcb 查看《
注会考试《审计》中的128个英文单词(一) 》
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