61.assessed level of material misstatement risk 重大错报风险的评估水平
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#} `"=Hk@E 62.simall business 小规模企业
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Y\_A> 63.accounting system
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v' 64.test of control 控制测试
J|I*n i"V.$|, 65.walk-through test 穿行测试
S})f`X9_} '@Uu/~;h 66.communication 沟通
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^rfj 69.audit evidence
审计证据
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qp?eb 70.substantive procedures 实质性程序
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f^Y 71.assertions 认定
0m3hL~0(a y^H5iB[SPL 72.esistence 存在
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?!@) 73.occurrence 发生
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?jR#txR 74.completeness 完整性
wnC-~&+6 |-ZML~2S=h 75.rights and obligations 权利和义务
p*PzfSLN &vmk!wAs 76.valuation and allocation 计价和分摊
y CHOg r]Hrz'C` 77.cutoff 截止
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~@k(C m%.4OXX"& 78.accuracy 准确性
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0JZA 80.inspection 检查
o1#3A Ar\fA)UQ` 81.supervision of counting 监盘
BPj?l s=)W 82.observation 观察
7l7VT?<: @{b5x>KX 83.confirmation 函证
WzFXF{( "iEnsP@'Wg 84.computation 计算
vFL$wr :uAL(3pQ 85.analytical procedures 分析程序
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[ 86.vouch 核对
AO`@&e]o @Nb/n 87.trace 追查
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} 88.audit sampling 审计抽样
3F"vK }eSy]r[J 89.error 误差
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C:Gx4K 90.expected error 预期误差
b$;oty9Y D'[:35z 91.population 总体
a)W|gx6Y wxBHlgK4z 92.sampling risk 抽样风险
lO\HchGzB PW@ :fM:q 93.non- sampling risk 非抽样风险
JjZB!Lg= `<>#;% 94.sampling unit 抽样单位
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f~l pa7 95.statistical sampling 统计抽样
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\ 96.tolerable error 可容忍误差
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o2oQ3 zW\a)~E 97.the risk of under reliance 信赖不足风险
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;e_us!Sn 99.the risk of incorrect rejection 误拒风险
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a9&[Qv5-/ 100. the risk of incorrect acceptance 误受风险
Mm,\e6#* kj|Oj+& 101.working trial balance 试算平衡表
/*gs] ;4-$C =& 102.index and cross-referencing 索引和交叉索引
,l!>+@ m^BXLG:b 103.cash receipt 现金收入
7_3 6xpw 2Rys:$ 104.cash disbursement 现金支出
\6GNKeN G "+[@| 105.bank statement 银行对账单
M%54FsV B!<B7Q 106.bank reconciliation 银行存款余额调节表
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资产负债表日
J|jvqt9C 7]So=%q 108.net realizable value 可变现净值
z z]~IxQ LV9R ] 109.storeroom 仓库
|63uoRr A/9<} m 110.sale invoice 销售发票
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^C2v cl#XiyK> 111.price list 价目表
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3 112.positive confirmation request 积极式询证函
7gLk~* CUTjRWQ 113.negative confirmation request 消极式询证函
**-rPonM[ g#fn( A 114.purchase requisition 请购单
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3,Z;J5VL4! 115.receiving report 验收报告
o *U-.& *eD[[HbKX 116.gross margin 毛利
P$Yw'3v/ >mCH!ey 117.manufacturing overhead 制造费用
V!*1F1 Qd~7OH4Lp 118.material requisition 领料单
ekfa"X_ 9T2_2 119.inventory-taking 存货盘点
+5-|6 jB9~'>JY 120.bond certificate 债券
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121.stock certificate 股票
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$ z+M{zr 122.audit report 审计报告
a{^2c! AD!w:jT9 123.entity 被审计单位
5s%e9x|kP 3XUVUd~ 124.addressee of the audit report 审计报告的收件人
?t}s3P!Q3w < j 125.unqualified opinion 无保留意见
,6^Xn=o # VNz?e&> 126.qualified opinion 保留意见
7uUq+dp O.Te"=^"F 127.disclaimer of opinion 无法表示意见
2_bEo }/tf^@ 128.adverse opinion 否定意见
#CJET S,|ZCl>+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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