61.assessed level of material misstatement risk 重大错报风险的评估水平
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3 62.simall business 小规模企业
~5-~q0Ge SIKk|I) 63.accounting system
会计系统
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5'lQI :7HVBH 64.test of control 控制测试
( 1QdZD| ^hQ:A4@q 65.walk-through test 穿行测试
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66.communication 沟通
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MAsWds`bpB TKj/6Jz| 68.reperformance of internal control 重新执行
Y2RxD\!Z eyI-s9#t 69.audit evidence
审计证据
@ef//G+Z" &6|6J1c8 70.substantive procedures 实质性程序
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v*vub#wP SL?%/$2g=O 72.esistence 存在
fJSV)\e0 A"P\4 73.occurrence 发生
&4ug3 }w|=c>'_} 74.completeness 完整性
`R4W4h'I -ucz+{ 75.rights and obligations 权利和义务
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jgZX~D 76.valuation and allocation 计价和分摊
"6|'&6& ~FK+bF?% 77.cutoff 截止
~m,mvRS C9"f6>i 78.accuracy 准确性
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f_z2#,g &;uGIk>s 80.inspection 检查
$=;bccIob ^^j|0qshL 81.supervision of counting 监盘
M8^ziZY 4nVO.Ud0$X 82.observation 观察
XY$cx~ ;n:H6cp 83.confirmation 函证
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3!ajvSOI9j +ik N) D 85.analytical procedures 分析程序
l:k E^ =6 qqO10~Xc 86.vouch 核对
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4 87.trace 追查
2_ZHJ,r %o SfL;W7 88.audit sampling 审计抽样
>E2WZHzd2 6w .iEb 89.error 误差
NZi'eZ{^` W+-f ` 90.expected error 预期误差
4F 6ju6w `qYc#_ELv 91.population 总体
FHnHhB [ s>"WQ|;6 92.sampling risk 抽样风险
v~W6yjp *(XgUJq+ 93.non- sampling risk 非抽样风险
SquqaX+< =^".{h'- 94.sampling unit 抽样单位
9Rt(G_' ,_4KyLfBF 95.statistical sampling 统计抽样
4=#QN KlSY^(kHR 96.tolerable error 可容忍误差
JqH.QnKcv `zvT5=*-# 97.the risk of under reliance 信赖不足风险
#f jX|b X~/9Vd g 98.the risk of over reliance 信赖过度风险
hGaYQgGq iaq:5||, 99.the risk of incorrect rejection 误拒风险
vr]dRStr 5Dh&ez`oR' 100. the risk of incorrect acceptance 误受风险
hF{mm(qyv 6`{)p&9 101.working trial balance 试算平衡表
dsft=t8s B+e~k?O] 1 102.index and cross-referencing 索引和交叉索引
;tIIEc "MVN/Gl 103.cash receipt 现金收入
H"Em|LX^ g]hn@{[ 104.cash disbursement 现金支出
gs2&0rnOy\ KTS7)2ci 105.bank statement 银行对账单
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G#=b6DB )-6[Bw 107.balance sheet date
资产负债表日
kQ:>j.^e ~m"M#1,ln3 108.net realizable value 可变现净值
'\3.isTsx s9)8{z 109.storeroom 仓库
tZ6v@W ;kcFQed\w 110.sale invoice 销售发票
HoQ(1e$G- B\~3p4S 111.price list 价目表
_KlPbyLU aG&kl O>m 112.positive confirmation request 积极式询证函
9=;g4I #p^pvdvh3 113.negative confirmation request 消极式询证函
SZ1pf#w! CX@HG)l 114.purchase requisition 请购单
X$Qi[=L ~s^6Q#Z9| 115.receiving report 验收报告
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:y)&kJpleP 116.gross margin 毛利
N/SB}Fj $[9V'K 117.manufacturing overhead 制造费用
mm~o%1|WR E!]rh,mYK 118.material requisition 领料单
)fcpE,g' {Eb2<;1o{ 119.inventory-taking 存货盘点
>Sl:Z ,g; W!Os ci 120.bond certificate 债券
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7qdl,z 5EZr"[8M 122.audit report 审计报告
4rCqN.J oz7udY=]0 123.entity 被审计单位
Bk(XJAjY )e$-B]>7z 124.addressee of the audit report 审计报告的收件人
AZm)$@e) :=fHPT 125.unqualified opinion 无保留意见
.*..pf|/ CMB$RLf 126.qualified opinion 保留意见
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iY`7\/H!L "VhrsVT 128.adverse opinion 否定意见
UEb'E; sjbC~Te-- 查看《
注会考试《审计》中的128个英文单词(一) 》
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