61.assessed level of material misstatement risk 重大错报风险的评估水平
H+Bon=$cE! ov, 62.simall business 小规模企业
-p)`o b- `Kf@<= 63.accounting system
会计系统
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_ hDW_a y4 64.test of control 控制测试
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@Q2E1Uu% ~zac.:a8 66.communication 沟通
a B MV6' :6t73\O 67.flow chart 流程图
|mn} wNUN] $A{$$8P 68.reperformance of internal control 重新执行
K g#Bg## l{C]0^6>i 69.audit evidence
审计证据
8gE p5 HP[B% 70.substantive procedures 实质性程序
t!/~_}eD J k`N*_/(|n 71.assertions 认定
T$2A2gb` e\[q3J 72.esistence 存在
l6w\E=K Wc+(xk 73.occurrence 发生
gvo98Id 2(3Q#3V 74.completeness 完整性
9H4"=!AAgD ]] 0 M 75.rights and obligations 权利和义务
KP0(w(q TK'
5NM+4 76.valuation and allocation 计价和分摊
3-:^mRPJ af>i 77.cutoff 截止
WK*tXc_[b 7ixG{yu 78.accuracy 准确性
Ce<z[?u RPeH [M^ 79.classification 分类
J0R{|]W8 #BBDI 80.inspection 检查
ETL7|C" *lLCH, 81.supervision of counting 监盘
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1x+soV JC~sz^>p\ 82.observation 观察
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YiuV\al ]Bf1p 84.computation 计算
$=E4pb4Y p2b~k[ 85.analytical procedures 分析程序
iExKi1knx db1ZNw 86.vouch 核对
(&Q!5{$W x<!]#**; 87.trace 追查
&glh >9:G {4vWSb 88.audit sampling 审计抽样
|/l] ]+ P(8Yz W 89.error 误差
v ,h"u *.wj3'wV 90.expected error 预期误差
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zB+e;x f | 91.population 总体
lW#2 ox ceks~[rP 92.sampling risk 抽样风险
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3)=ix. wW 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
dI7rx+L -b?M5P*: 95.statistical sampling 统计抽样
z0ufLxq \^y~w~g? 96.tolerable error 可容忍误差
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_ 97.the risk of under reliance 信赖不足风险
V!]|u ^4I Zi}h\R a 98.the risk of over reliance 信赖过度风险
3*%+NQIj ,Q Ge=Exn 99.the risk of incorrect rejection 误拒风险
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j'rbbs/ 100. the risk of incorrect acceptance 误受风险
A~E S{Zkh -t<1A8% 101.working trial balance 试算平衡表
F)eP55C6 ;DZj.|Sj+ 102.index and cross-referencing 索引和交叉索引
p(GI02|n w0$+v/ 103.cash receipt 现金收入
^5~x*=_ lAA6tlc#C 104.cash disbursement 现金支出
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H'PP~ NqKeQezX 105.bank statement 银行对账单
It/'R-H yCkc3s|DA; 106.bank reconciliation 银行存款余额调节表
dly -mPmP k??CXW 107.balance sheet date
资产负债表日
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>y5$ GK11fZpO:i 108.net realizable value 可变现净值
zD8$DG8 SufM~9Ll 109.storeroom 仓库
#;8VBbc\^ 'cS| BT 110.sale invoice 销售发票
o%lxEd r pg,JYn 111.price list 价目表
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3p yF|yZ{ 112.positive confirmation request 积极式询证函
5'{QMnfB 6f#Mi+" 113.negative confirmation request 消极式询证函
vzSjfv /u]#dX5 114.purchase requisition 请购单
c(8>oeKyD X[w]aJnAr 115.receiving report 验收报告
DTi^* Wj l>i:M#z& 116.gross margin 毛利
A`(Cuw-o ;cL+=! 117.manufacturing overhead 制造费用
l&W:t9o ^a3 (QKS 118.material requisition 领料单
{uZ|Oog(p gV:0&g\v 119.inventory-taking 存货盘点
c-.F{~ {4[dHfIy 120.bond certificate 债券
Mt{cX,DS (<OmYnm 121.stock certificate 股票
WyQ8}]1b ~pI`_3 122.audit report 审计报告
5mudww` Mjl,/-0 w 123.entity 被审计单位
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}7fzEo`g 124.addressee of the audit report 审计报告的收件人
I~"l9Jc!" fD_3lbiL( 125.unqualified opinion 无保留意见
i8EKzW w
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XCn;<$3w jt3W.^6HO 127.disclaimer of opinion 无法表示意见
WoSKN7* vu*{+YpH 128.adverse opinion 否定意见
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v33[Rk' 查看《
注会考试《审计》中的128个英文单词(一) 》
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