61.assessed level of material misstatement risk 重大错报风险的评估水平
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2]C`S,) 62.simall business 小规模企业
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>TOk G!T)V2y 63.accounting system
会计系统
0[TZ$<v" S9}P5;u 64.test of control 控制测试
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Q*Per;%J kM|akG 66.communication 沟通
y 562g`"U |1X^@ 67.flow chart 流程图
xz[a3In+ e@*Gnh<& 68.reperformance of internal control 重新执行
Dg%zN i2GS mza1Q~< 69.audit evidence
审计证据
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3-j ZN-J!e"` 70.substantive procedures 实质性程序
.]0B=w* Z rBa <s 71.assertions 认定
A>(m}P 7)S`AQ2:) 72.esistence 存在
oQI3Yz yZ)GP!cM4c 73.occurrence 发生
{EGiGwpf n?_!gqK 74.completeness 完整性
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nY<J 75.rights and obligations 权利和义务
GJai!$v 3]WIN_h 76.valuation and allocation 计价和分摊
@|(mR-Jj P;bl+a'gu 77.cutoff 截止
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CdlE"Ye 79.classification 分类
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81.supervision of counting 监盘
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5A 82.observation 观察
zvYkWaa_Qz a_4Ny 83.confirmation 函证
)Q9m,/F \.2?951} 84.computation 计算
:&}(?=<R}L W_9-JM(r 85.analytical procedures 分析程序
=($RT wv<D%nF2| 86.vouch 核对
*Uie{^p? 3Ba>a(E 87.trace 追查
dawe!w! /R^Moj< 88.audit sampling 审计抽样
0? ( uQazUFw 89.error 误差
Iq0_X7:{QI ?r0#{x~ 90.expected error 预期误差
ne] |\] oGx OJyD 91.population 总体
Ls )y.u 0b+OB pqN 92.sampling risk 抽样风险
iM+K&\{_h Pf;'eOdp 93.non- sampling risk 非抽样风险
W&ya_iP~C ."Wdpf`~ 94.sampling unit 抽样单位
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}Rqe 95.statistical sampling 统计抽样
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Xx exrsYo!% 96.tolerable error 可容忍误差
CwZ+Pn0 /KjRB_5~q} 97.the risk of under reliance 信赖不足风险
-jnx0{/ *#-X0}'s 98.the risk of over reliance 信赖过度风险
u[9i>7}9 EKoAIC*?p 99.the risk of incorrect rejection 误拒风险
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@-nCK Yj Jaz|b`KDj 101.working trial balance 试算平衡表
Xd/gvg{??0 Q1J./C} 102.index and cross-referencing 索引和交叉索引
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yo-> 103.cash receipt 现金收入
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h; i*B@#;;F 104.cash disbursement 现金支出
RpPbjz~ O^ZOc0< 105.bank statement 银行对账单
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f$N 106.bank reconciliation 银行存款余额调节表
sG`|| Kb;n vKN"o* q 107.balance sheet date
资产负债表日
P/snzm|@ FJKW=1=, 108.net realizable value 可变现净值
/3->TS ga&l.:lo 109.storeroom 仓库
:=vB|Ch:~ JF!?i6V 110.sale invoice 销售发票
H~E(~fl {WUW.(^]G 111.price list 价目表
@r4ZN6Wn Bf!i(gM 112.positive confirmation request 积极式询证函
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ktLXL;~X 113.negative confirmation request 消极式询证函
<ABN/nH hO^8CA,5 114.purchase requisition 请购单
IB:eyq-+ ?Q1(L$-= 115.receiving report 验收报告
H|_^T.n?E RaT(^b( 116.gross margin 毛利
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/hb|X 117.manufacturing overhead 制造费用
sW!pMkd_ \hN\px 118.material requisition 领料单
Jcf'Zw"\ a7'.*H] 119.inventory-taking 存货盘点
lxoc.KDtR aiVd^( 120.bond certificate 债券
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r<?n< {wMw$Fvf 121.stock certificate 股票
>!O3 jb k Uf)?sz 122.audit report 审计报告
{N1Ss|6 eUlF4l<] 123.entity 被审计单位
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[.4R ,[U 124.addressee of the audit report 审计报告的收件人
Qj: D=j8 , f9V`Pz) 125.unqualified opinion 无保留意见
#g[jwl' 2|]$hjs 126.qualified opinion 保留意见
2%4dA$H#4w mqgA 127.disclaimer of opinion 无法表示意见
|_L\^T|6 `:cnu; 128.adverse opinion 否定意见
p\I,P2on 58\rl G 查看《
注会考试《审计》中的128个英文单词(一) 》
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