61.assessed level of material misstatement risk 重大错报风险的评估水平
hl[!4#b]K m-Uq6_e 62.simall business 小规模企业
v_gQCS `.FvuwP 63.accounting system
会计系统
cIO7RD$8 GCUzKf& 64.test of control 控制测试
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^+JpI*, pv=g) 66.communication 沟通
oXc!JZ^ 24)3^1P\V 67.flow chart 流程图
pN)9GO5 TvE M{ 68.reperformance of internal control 重新执行
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#&9| t&SC>8M< 69.audit evidence
审计证据
X;7gh>Q'4 1Z +3=$P 70.substantive procedures 实质性程序
0@yHT-Dy (Id]'w4 71.assertions 认定
lEBt< 1@)8E`u 72.esistence 存在
$#g1Mx{ ZkW, 73.occurrence 发生
SSKn7` &k
/uR;yw 74.completeness 完整性
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*7Ct#GC 75.rights and obligations 权利和义务
0sv#* &0= 'b#`8k~> 76.valuation and allocation 计价和分摊
;/fZh:V2 h&+dIk\[3 77.cutoff 截止
r=<Oy1m/ =h?WT* 78.accuracy 准确性
Vf#X[$pc/ + RX{ 79.classification 分类
9Xt5{\PJ C`z[25o 80.inspection 检查
.v36xX K( #Mt'y8|}$ 81.supervision of counting 监盘
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<FIc! 82.observation 观察
wR\Y+Z IcMfZ{H1 83.confirmation 函证
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P%A^TD| 84.computation 计算
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85.analytical procedures 分析程序
V,<3uQD9a |*5K fxq 86.vouch 核对
F_o5(`>^ Vv4w?K 87.trace 追查
7*8R:X+^r k{<]J5{7 88.audit sampling 审计抽样
=EI>@Y" n}MW# :eJe 89.error 误差
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3o| aA?Uf~ "t 90.expected error 预期误差
]a)o@FI =T'N6x5@ 91.population 总体
XBE+O7 eAh~` 92.sampling risk 抽样风险
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O! B#Cb`b" 93.non- sampling risk 非抽样风险
=&RpW7] ?IR]y-r 94.sampling unit 抽样单位
JsohhkJNGi F!*u}8/_! 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
u}ULb F 9MQ!5Zn 97.the risk of under reliance 信赖不足风险
q(sEN!^L` O4w6\y3U 98.the risk of over reliance 信赖过度风险
q}[g/% m~cz 99.the risk of incorrect rejection 误拒风险
u`I&& f8yE>qJP 100. the risk of incorrect acceptance 误受风险
h.PVR Awk 2Fk4jHj 101.working trial balance 试算平衡表
ocCq$%Ka ]v&)mK]n=o 102.index and cross-referencing 索引和交叉索引
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< -`nQa$N- 103.cash receipt 现金收入
6)i4& tHAr9 104.cash disbursement 现金支出
Y5nj _xQJL 'B dZN 105.bank statement 银行对账单
mw2/jA7 '4-J0S<<_ 106.bank reconciliation 银行存款余额调节表
1h uU7xuf h3-y}.VjG 107.balance sheet date
资产负债表日
`}t<5_ {~J'J $hn8 108.net realizable value 可变现净值
KY5 it9e m)l<2`CM 109.storeroom 仓库
0c6b_%Rd a6\0XVU 110.sale invoice 销售发票
4&b*|"Iw oYOR%'0*m+ 111.price list 价目表
i\~@2 >&pB&'A a 112.positive confirmation request 积极式询证函
f793yCiG L'(ei7Z 113.negative confirmation request 消极式询证函
$gZC"~BR ]fxYSm 114.purchase requisition 请购单
.V~z6 r<< ]41 115.receiving report 验收报告
vmEbk/Vy `sW+R= 116.gross margin 毛利
{}gx;v) 'cp1I&> 117.manufacturing overhead 制造费用
gY!+x=cx0 >6yA+?[: 118.material requisition 领料单
^j~CYzmt imb.CYS74 119.inventory-taking 存货盘点
}eKY%WU>O Tvp ~~Dk 120.bond certificate 债券
KHnq%# b&wyp@k 121.stock certificate 股票
$2!|e,x PB[Y^q 122.audit report 审计报告
~9Xs=S! ;og[q 123.entity 被审计单位
eKpWFP0 UdGa#rcNW 124.addressee of the audit report 审计报告的收件人
1u `{yl*+? %?2:1o 125.unqualified opinion 无保留意见
7-#R[8S prypo.RI 126.qualified opinion 保留意见
hCpX#rg? ~F)[H'$A 127.disclaimer of opinion 无法表示意见
]2zzY::Sd= n1Ic[cM} 128.adverse opinion 否定意见
@wVq%GG} \US'tF)/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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