61.assessed level of material misstatement risk 重大错报风险的评估水平
ij?]fXf:)y HuA4eJ(2 62.simall business 小规模企业
@1k-h;`, Frx_aGLH1 63.accounting system
会计系统
>W:kTS< :W-xsw 64.test of control 控制测试
6I]{cm ] : ](xW% 65.walk-through test 穿行测试
p4uObK, [e|9%[.V 66.communication 沟通
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^#h ;bX# (LVzE_` 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
+WxD=|p; 6_w~#86= 70.substantive procedures 实质性程序
\<}e?Yx% D#>d+X$ 71.assertions 认定
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72.esistence 存在
ob)c0Pz d<cQYI4V 73.occurrence 发生
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;Im<2 74.completeness 完整性
R C!~eJG! 7Sycy#D 75.rights and obligations 权利和义务
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*MCkezW7{ 76.valuation and allocation 计价和分摊
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B 2-#&ktM%V 77.cutoff 截止
6099w0fR` eN TKX 78.accuracy 准确性
'_n$xfH ln09_Lr 79.classification 分类
Fe 78YDx? SmP&wNHQf 80.inspection 检查
0bQ"s*K kKVNE hTp 81.supervision of counting 监盘
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+4]f6Zz({ -zm-|6[Wi 83.confirmation 函证
lxLEYDGFS :RX zqC 84.computation 计算
[-=y*lx%g m8 *)@e 85.analytical procedures 分析程序
0*/[z~Z-1 #/>OW2Ny 86.vouch 核对
{9./- ?ieC>cr 87.trace 追查
l.SoiFDd Z~g7^,-t 88.audit sampling 审计抽样
Bh q]h KD..X~Me 89.error 误差
[jKhC<t} y>JSo9[@ 90.expected error 预期误差
@B>pPCowa yt`K^07@ 91.population 总体
D;oX*` S),acc(d 92.sampling risk 抽样风险
;c# jO:A5 =?1B|hdo 93.non- sampling risk 非抽样风险
gp]T.ol 6"c(5#H 94.sampling unit 抽样单位
Y$eO:67; r)f+j@KF 95.statistical sampling 统计抽样
mA\}zLw+r9 qZh}gu*> 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
iq`caoi G@6F<L~$1 98.the risk of over reliance 信赖过度风险
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l u'"]{.K>fb 99.the risk of incorrect rejection 误拒风险
}m.45n/ S,qEKWyLd 100. the risk of incorrect acceptance 误受风险
6F3FcUL <3[0A;W=1 101.working trial balance 试算平衡表
nW_cjYS% 0{.[#!CSk 102.index and cross-referencing 索引和交叉索引
s{T6qJ WKONK;U+7 103.cash receipt 现金收入
@`:z$52 .]K{8[:hq 104.cash disbursement 现金支出
sk~inIj- U~Rs?JmTdD 105.bank statement 银行对账单
mW 'sdb LZ1)zoJ 106.bank reconciliation 银行存款余额调节表
t'bhA20Z\ ECvTmU'= 107.balance sheet date
资产负债表日
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F. yey]#M[y 108.net realizable value 可变现净值
C5EaP%s DDp\*6y3l 109.storeroom 仓库
o9c?)KQ qW|_|%{U+ 110.sale invoice 销售发票
%HcCe[d5l 'Em633 111.price list 价目表
a3SBEkC s73' h 112.positive confirmation request 积极式询证函
OH6-\U'.Z gE~LPwM 113.negative confirmation request 消极式询证函
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F0/!+ho t`E e/L% 115.receiving report 验收报告
F4=V*/7 K4Hu0 116.gross margin 毛利
7&vDx=W O{ |Ug~ 117.manufacturing overhead 制造费用
Nh"U~zlh @*-t.b2k 118.material requisition 领料单
^BhS* j},3@TFh 119.inventory-taking 存货盘点
&ZI-#(P sff4N>XAl< 120.bond certificate 债券
nXfdf- cng166}1A 121.stock certificate 股票
WM9z~z'2a K aNO&%qX 122.audit report 审计报告
aBWA hn 1}3tpO; 123.entity 被审计单位
WlmkM?@ <,,X\>B 124.addressee of the audit report 审计报告的收件人
q0VR&b`?>D #;/ob- 125.unqualified opinion 无保留意见
l9f%?<2D #N;McF;W 126.qualified opinion 保留意见
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;eWnb( Y |9 127.disclaimer of opinion 无法表示意见
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v?!19 %'.3t|zH 128.adverse opinion 否定意见
CO`?M,x> S9dXkd 查看《
注会考试《审计》中的128个英文单词(一) 》
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