61.assessed level of material misstatement risk 重大错报风险的评估水平
e-;}366} sOY:e/_F 62.simall business 小规模企业
Iu{V,U 9r9NxKuAO 63.accounting system
会计系统
pH;%ELZ %T[]zJ( 64.test of control 控制测试
x`s>*^ 'u658Tj 65.walk-through test 穿行测试
)b)z m2; \V:^h[ad 66.communication 沟通
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ZCw]m#lS 3|7QUld 68.reperformance of internal control 重新执行
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审计证据
%O<BfIZ y`Fw-!'o 70.substantive procedures 实质性程序
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~&O%N =N@t'fOr 72.esistence 存在
:k"]5>(^ *Ex|9FCt$ 73.occurrence 发生
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X&zis1A< 'qi}|I 75.rights and obligations 权利和义务
AW .F3hN) 6~{C.No} 76.valuation and allocation 计价和分摊
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lIv.A 77.cutoff 截止
|qLh5Ty B!yr!DWv 78.accuracy 准确性
N!3 2 wJ ;<5q]/IHK 79.classification 分类
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65= VQI3G 80.inspection 检查
Cw%{G'O n%-0V> 81.supervision of counting 监盘
+p^u^a V :eD]zq5 82.observation 观察
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l2d{ 73h MDN--p08 84.computation 计算
Q\)F;: | {*KEP 85.analytical procedures 分析程序
Q?T]MUY(L kT?J5u_o 86.vouch 核对
\jA~9 +"(jjxJm 87.trace 追查
,[Fb[#Qqb yVc(`,tZ( 88.audit sampling 审计抽样
t5zKW _J7 )+M0Y_r 89.error 误差
E9}C # ^.G$Q# y, 90.expected error 预期误差
zL it ckn~#UE= 91.population 总体
'|4!5)/K 6RM/GM 92.sampling risk 抽样风险
HThcn1u~^b 2oU_2P 93.non- sampling risk 非抽样风险
$N\Ja*g .2pK.$. 94.sampling unit 抽样单位
2%>FR4a -+5>|N# 95.statistical sampling 统计抽样
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6G&2d> 96.tolerable error 可容忍误差
X|[`P<'N< q =Il|Nb> 97.the risk of under reliance 信赖不足风险
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9%X 98.the risk of over reliance 信赖过度风险
b2]Kx&! Mlq.?-QgIL 99.the risk of incorrect rejection 误拒风险
|' . sr}E+qf 100. the risk of incorrect acceptance 误受风险
Q^I\cAIB W l16`9 101.working trial balance 试算平衡表
e*!kZAf o.\oA6P_ 102.index and cross-referencing 索引和交叉索引
{|\.i 4~=l}H>& 103.cash receipt 现金收入
~v83pu1!2s B;WCTMy} 104.cash disbursement 现金支出
V+~Nalm O 7?t6UPf 105.bank statement 银行对账单
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!*e~j@ |%v^W 3 106.bank reconciliation 银行存款余额调节表
s79r@])= LF7SS;&~f 107.balance sheet date
资产负债表日
vI]N^j2% v3qA":(w+( 108.net realizable value 可变现净值
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LZoa-w: 109.storeroom 仓库
<t,x RBk XUw/2"D'? 110.sale invoice 销售发票
FC*[* "]iB6 111.price list 价目表
Ev P{p 'RRE|L, 112.positive confirmation request 积极式询证函
L-\GHu~) D-4f.Tq4# 113.negative confirmation request 消极式询证函
O~QB!<Q+ = f i$}>\ 114.purchase requisition 请购单
iX\X>W$P |CzSU1ma 115.receiving report 验收报告
5Ph4<f` L~ wf$s*|z 116.gross margin 毛利
HmwT~ m`_ONm'T& 117.manufacturing overhead 制造费用
j5ve2LiFV% f9;(C4+ 118.material requisition 领料单
@o6L6Y0Naa EZj9wd"u 119.inventory-taking 存货盘点
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yZx '7@R7w!E4H 120.bond certificate 债券
_? OG1t! s0_nLbWwO 121.stock certificate 股票
Lxk[;j+ PuO&wI]: 122.audit report 审计报告
j)GtEP<n# [mHdG2X 123.entity 被审计单位
RGU\h[ N36_C;K-z 124.addressee of the audit report 审计报告的收件人
|W\(kb+ kxRV)G 125.unqualified opinion 无保留意见
'eX ' z~Q>V]a>; 126.qualified opinion 保留意见
YDFyX){ 7!$^r$t 127.disclaimer of opinion 无法表示意见
N"1B/u B+0hzkPY 128.adverse opinion 否定意见
p^u:&Quac VQ{fne< 查看《
注会考试《审计》中的128个英文单词(一) 》
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