61.assessed level of material misstatement risk 重大错报风险的评估水平
w'(/dr E|f[#+:+ 62.simall business 小规模企业
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Os2Z|3 63.accounting system
会计系统
)e?&'wa> 1Y'4 g3T 64.test of control 控制测试
`9K5 ;] }psRgF 65.walk-through test 穿行测试
ZK^cG'^2| b^d{$eoH?| 66.communication 沟通
'1ySBl1> g) u%?T 67.flow chart 流程图
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(~^fx\-S ]q%r2 (y,k 69.audit evidence
审计证据
f<@!{y2Xe $C\ETQ@ 70.substantive procedures 实质性程序
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|? KN|<yF 71.assertions 认定
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k @Y vNGE]+QX 72.esistence 存在
~%/Rc` El<*) 73.occurrence 发生
Yao}Xo9} wL?Up>fr 74.completeness 完整性
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Y 75.rights and obligations 权利和义务
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Ki%hh $gBQ5Wd 76.valuation and allocation 计价和分摊
1z-.e$&z {g%N(2 77.cutoff 截止
mgjJNzclL eA4:]A" 78.accuracy 准确性
!lgL=Ys( JkAM:,^( 79.classification 分类
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%f1%9YH (E0 81.supervision of counting 监盘
XX~vg>3_ OT])t<TF6 82.observation 观察
|qUGB.Q nTqU~'d' 83.confirmation 函证
:*''ci QF"7.~~2 84.computation 计算
K?^;|m- -XV,r<'' 85.analytical procedures 分析程序
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m.0q %hnBpz 86.vouch 核对
,@ 8+%KqG nHm}^.B*+ 87.trace 追查
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&`y RehmVkT 89.error 误差
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EU?qLj': YP2VSK2Q 91.population 总体
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>OP 92.sampling risk 抽样风险
dDa V2:4E .{1$;K @ 93.non- sampling risk 非抽样风险
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ZY2\' MgJ6{xzz 94.sampling unit 抽样单位
~R!1{8HP p27Dcwov 95.statistical sampling 统计抽样
;>J!$B?, (u,)v_Oo]a 96.tolerable error 可容忍误差
?,vLRq. k)p`x"To 97.the risk of under reliance 信赖不足风险
'$tCAS @Po5AK3cy 98.the risk of over reliance 信赖过度风险
Ma^jy. +K4XMf 99.the risk of incorrect rejection 误拒风险
bwsKdh E`IXBI 100. the risk of incorrect acceptance 误受风险
AjVC{\Ik 7> Z| K 101.working trial balance 试算平衡表
<XdnVe1 INg0[Lpc 102.index and cross-referencing 索引和交叉索引
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fM"!{7 103.cash receipt 现金收入
w$}q`k' smn"]K 104.cash disbursement 现金支出
uC'-: t# zwfft 105.bank statement 银行对账单
VdHT3r L<F8+a7i 106.bank reconciliation 银行存款余额调节表
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dj(D\. 107.balance sheet date
资产负债表日
#"gt&t9Q -c`xeuzK' 108.net realizable value 可变现净值
4>gfLK\R: I5Vn#_q+b 109.storeroom 仓库
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At- 110.sale invoice 销售发票
B"^j>SF )@g[aRFa 111.price list 价目表
K.Xy:l*z 7>Scf 112.positive confirmation request 积极式询证函
q7B5#kb /Ew()>Y 113.negative confirmation request 消极式询证函
xIM,0xM2 t>bzo6cj 114.purchase requisition 请购单
PucNu8 _H+]G"k/r 115.receiving report 验收报告
!nmZ"n|}p V._-iw]v 116.gross margin 毛利
@cDB 7w\ D;,p?]mgO~ 117.manufacturing overhead 制造费用
,1-%C) 14,)JZN 118.material requisition 领料单
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'ByV'2 119.inventory-taking 存货盘点
JX59n%$@ d^v#x[1msZ 120.bond certificate 债券
oC&}lp)q e{)giJY9 121.stock certificate 股票
>.?yz 1iT_mtXK$ 122.audit report 审计报告
/J`}o} ]cRvdUGv 123.entity 被审计单位
NLsF6BX/- nW=6nCyvo 124.addressee of the audit report 审计报告的收件人
/X}1%p ql?w6qFs] 125.unqualified opinion 无保留意见
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['NPs%B 126.qualified opinion 保留意见
#qd!_oN uKx:7"KD 127.disclaimer of opinion 无法表示意见
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iO{ 128.adverse opinion 否定意见
6i/unwe!`) H1N@E}> | 查看《
注会考试《审计》中的128个英文单词(一) 》
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