61.assessed level of material misstatement risk 重大错报风险的评估水平
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3G;Rh9w, rGlnu.mK^ 62.simall business 小规模企业
'x<o{Hi"\B s)G?5Gz 63.accounting system
会计系统
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4vUg 64.test of control 控制测试
d}<-G.&_ W>(w&k]%B 65.walk-through test 穿行测试
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6 IRa$h>H 66.communication 沟通
y\_k8RqE^ \)i,`bz 67.flow chart 流程图
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0i(c XB [ d`m)MW- 69.audit evidence
审计证据
{uurLEe? oQ}K_}{> 70.substantive procedures 实质性程序
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#l;| dP?QPky{9 71.assertions 认定
.Bojb~zt X#tCIyK,nV 72.esistence 存在
7Y5.GW\^ ?\$6"c<G 73.occurrence 发生
EMzJyGt7 [l}H%S 74.completeness 完整性
KNjU!Z/4 ~l}\K10L* 75.rights and obligations 权利和义务
F+!9T U |Uc|6 76.valuation and allocation 计价和分摊
#,h0K hQeG#KQ 77.cutoff 截止
R>B6@|}? -""(>$b2 78.accuracy 准确性
QUDpAW G5ShheZd 79.classification 分类
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j# 80.inspection 检查
PMT}fg {E0\mZ2 81.supervision of counting 监盘
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&ET$ca`j# kH`?^^_yJ 84.computation 计算
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a 85.analytical procedures 分析程序
Z!3R BjGfUQ 86.vouch 核对
TfHL'u9B `g<0FQA 87.trace 追查
l,Fn_zO /vC!__K9: 88.audit sampling 审计抽样
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rg[X 89.error 误差
rBOH9L X#HH7V> 90.expected error 预期误差
+X`&VO6~ 11c\C Iu 91.population 总体
qWf[X' =~5N/! 92.sampling risk 抽样风险
*Q#oV}D_ @$iZ9x6t 93.non- sampling risk 非抽样风险
&xZSM, 'Va<GHr>+ 94.sampling unit 抽样单位
n(|rs w@Asz9Lq% 95.statistical sampling 统计抽样
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E{" H>},{ z 96.tolerable error 可容忍误差
'$rCV,3q GFju:8P? 97.the risk of under reliance 信赖不足风险
EwmNgmYq s6r(\L_Im 98.the risk of over reliance 信赖过度风险
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1rB,%p mn\A)RQ 99.the risk of incorrect rejection 误拒风险
3V7WIj< 9tb-;| 100. the risk of incorrect acceptance 误受风险
wqT9m*VK RAnF=1[v 101.working trial balance 试算平衡表
v+}${h9 XE&h&v=> 102.index and cross-referencing 索引和交叉索引
V.6pfL b- bvkPN 103.cash receipt 现金收入
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~ch%mI~ c&,q`_t 105.bank statement 银行对账单
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i0xWUh 106.bank reconciliation 银行存款余额调节表
o';/$xrH 9|[uie 107.balance sheet date
资产负债表日
.<Jv= &,=FPlTC= 108.net realizable value 可变现净值
8!HB$vdw7 E m^Dg9 109.storeroom 仓库
X;2LK!x;y /h{Rf,H 110.sale invoice 销售发票
@rAV;D% JZ~wacDd 111.price list 价目表
bC~I}^i\ 3~V. 112.positive confirmation request 积极式询证函
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"!v)o 113.negative confirmation request 消极式询证函
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M] +.xo+A 114.purchase requisition 请购单
T,jb%uPcE VIN0kRQ# 115.receiving report 验收报告
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SWY n\V7^N 117.manufacturing overhead 制造费用
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l,{ $45.*>, 118.material requisition 领料单
zx,9x*g (vX<Bh 119.inventory-taking 存货盘点
U djYRfk 2ZEGE+0 120.bond certificate 债券
m(}}%VeR"z ,G5[?H;ZN 121.stock certificate 股票
%?aq1 =B \v5;t9uBZ 122.audit report 审计报告
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B /w&Lo ^jUw4Dj~-q 124.addressee of the audit report 审计报告的收件人
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PK uwr7 .\7 125.unqualified opinion 无保留意见
-`eB4j'7 >C!^%e;m 126.qualified opinion 保留意见
tl\<:8pI" 4#7*B yvf 127.disclaimer of opinion 无法表示意见
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m|? 5E"^>z 128.adverse opinion 否定意见
_ZFEo< `' +xU( {/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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