61.assessed level of material misstatement risk 重大错报风险的评估水平
dA!fv`,6- -uY:2 62.simall business 小规模企业
5|B(K @< qI/r_ 63.accounting system
会计系统
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IRv N*4IxY'vX/ 64.test of control 控制测试
aN);P> ;V(}F!U\z 65.walk-through test 穿行测试
t1_y1!uQ g he=mQ- 66.communication 沟通
RSVN(-wIi) o dQ&0d 67.flow chart 流程图
jwE(]u Ph!NYi, 68.reperformance of internal control 重新执行
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2uK"M 69.audit evidence
审计证据
n<(5B|~y U\!LZ?gC 70.substantive procedures 实质性程序
sOtNd({ ]KV8u1H> 71.assertions 认定
z_iyuLRdb )-Sl/G 72.esistence 存在
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73.occurrence 发生
*V<2\- If I$ 74.completeness 完整性
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|Ec ,i((;/O6 75.rights and obligations 权利和义务
M#jee E-}% Sy7^;/(ZZ 76.valuation and allocation 计价和分摊
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g&(~MD2{ (DaP~*c3cC 78.accuracy 准确性
T/.y(8!0I8 QMfy^t+I 79.classification 分类
+OuG!3+w lNnbd?D8 80.inspection 检查
{_gj>n (1 {(:) 81.supervision of counting 监盘
(HD>vNha1 )ZT0zIG 82.observation 观察
U=?"j-wN t;PnjCD<` 83.confirmation 函证
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3ncvM>~g 84.computation 计算
+o70:UF % v7I*W/ 85.analytical procedures 分析程序
s 17gi,"X JM4`k8mM 86.vouch 核对
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6Q_A \$Qm2XKrK 87.trace 追查
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o` I }I/dh 89.error 误差
?'_7#0R_0 *LQY6=H 90.expected error 预期误差
g\h7`-#t |*| a~t 91.population 总体
f9bz:_;W_ ?)<XuMh 92.sampling risk 抽样风险
y:Ab5/bHy vF\zZ<R/ 93.non- sampling risk 非抽样风险
QX3![;0F VNot4 62L 94.sampling unit 抽样单位
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'"SC HWAqJb [ 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
-H;y_^2 rNO;yL4)ey 97.the risk of under reliance 信赖不足风险
cCCplL h\ek2K 98.the risk of over reliance 信赖过度风险
tB?S0;yXjd ~7H.<kJt 99.the risk of incorrect rejection 误拒风险
c324@o^V *F&&rsb 100. the risk of incorrect acceptance 误受风险
]>i0;RME }iloX# 101.working trial balance 试算平衡表
p&27|1pZm VO6y9X" 102.index and cross-referencing 索引和交叉索引
#9"_|d=l $q+`GXc- 103.cash receipt 现金收入
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UU'8 T#f@8 -XUE 104.cash disbursement 现金支出
\Y 4Z Q"0Q mwhn=y#]* 105.bank statement 银行对账单
zSXC LK5H~FK 106.bank reconciliation 银行存款余额调节表
8{<cqYCR sYgnH:t X 107.balance sheet date
资产负债表日
B.WkHY%/ B+sqEj- 108.net realizable value 可变现净值
[SvwJIJJ EKD>c$T^ 109.storeroom 仓库
YTit=4| O{R5<"g 110.sale invoice 销售发票
Q~{@3<yEI ,~iAoxD5jY 111.price list 价目表
![tI(TPq PSE|4{' 112.positive confirmation request 积极式询证函
Q7%#3ML o$k$ 113.negative confirmation request 消极式询证函
h)`vc#"65k \LXC269 114.purchase requisition 请购单
mjHY-lK Z`KmH.l! 115.receiving report 验收报告
Nf'9]I .>&fwG 116.gross margin 毛利
S7Fxb+{6D /GaR& 117.manufacturing overhead 制造费用
_O<{H '4NO :i$Z 118.material requisition 领料单
/XB1U[b ;N|>pSzmL 119.inventory-taking 存货盘点
B E)l77=/ VA.1JBQ 120.bond certificate 债券
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GGmA. 121.stock certificate 股票
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122.audit report 审计报告
B)dynGF8i '3->G/Pu 123.entity 被审计单位
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Akf9nT w%\;|y4+ 125.unqualified opinion 无保留意见
Vba}RF[b 0%/(p?]M 126.qualified opinion 保留意见
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d{q 4+ gA/< 127.disclaimer of opinion 无法表示意见
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=m_G]"L 128.adverse opinion 否定意见
NM Ajt>t {Se93o 查看《
注会考试《审计》中的128个英文单词(一) 》
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