61.assessed level of material misstatement risk 重大错报风险的评估水平
9Qm{\ JU`'?b 62.simall business 小规模企业
.;sPG Tf]VcEF 63.accounting system
会计系统
-8J@r2 \ 3G0\i!*t 64.test of control 控制测试
!{=%l+^. u6&Ixi/s' 65.walk-through test 穿行测试
YO4ppL~xe sN/Xofh 66.communication 沟通
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K?<Odw'k G!lykk] 68.reperformance of internal control 重新执行
H;}ue +[nYu)puP 69.audit evidence
审计证据
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@?NLME IaqN@IlWb 71.assertions 认定
L.&Vi"M <@ \evgDZf 72.esistence 存在
wA+4:CF@ E$fy*enON 73.occurrence 发生
)n61IqrW lt2&uYgp 74.completeness 完整性
xo3)dsX ?4dd|n 75.rights and obligations 权利和义务
Z?[J_[ZtR3 $w}aX0dK& 76.valuation and allocation 计价和分摊
zT 40,rk dKG<" 77.cutoff 截止
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78.accuracy 准确性
Eu_0n6J jh!IOtf 79.classification 分类
::t!W7W K_Gf\x 80.inspection 检查
1Ee>pbd _e^V\O> 81.supervision of counting 监盘
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c'4 \F9 82.observation 观察
dTNgrW`4 $O>MV 83.confirmation 函证
rV{e[fGd rJ*WxOoS{ 84.computation 计算
)7TTRL gC:E38u 85.analytical procedures 分析程序
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~#xRoBy3 86.vouch 核对
UzRF'<TWf hkm3\wg 87.trace 追查
7~g0{W>Zm QpZhxp 88.audit sampling 审计抽样
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\cJvm X> KsbOZ 89.error 误差
T}LJkS~*l ;]e"bX 90.expected error 预期误差
7m$/.\5 &0blHDMj{# 91.population 总体
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;vv]}Gs ~nlY8B( 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
0 <;B2ce kE|#mI[> 94.sampling unit 抽样单位
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mcracj[B 95.statistical sampling 统计抽样
247>+:7z ;W"[,#2TM 96.tolerable error 可容忍误差
(/BkwbJyE [!$>:_Vq/ 97.the risk of under reliance 信赖不足风险
YDL)F<Y N:zSJW`1 98.the risk of over reliance 信赖过度风险
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1+#8} z: Rx<F^J 100. the risk of incorrect acceptance 误受风险
[HfFC3U x]M1UBnMN 101.working trial balance 试算平衡表
-"H9 W: kDQXPp 102.index and cross-referencing 索引和交叉索引
C\[UAxZ3X Hs` ']( 103.cash receipt 现金收入
M>j)6?n`_ )}8%Gs4C 104.cash disbursement 现金支出
%(6Wr E5F6 `VbG%y&I 105.bank statement 银行对账单
aV.<<OS bf+2c6_BN0 106.bank reconciliation 银行存款余额调节表
'{~ej: NI)nf;C 107.balance sheet date
资产负债表日
0]HIc gsH_pG-jU 108.net realizable value 可变现净值
H9?~#GPb G[ea@u$? 109.storeroom 仓库
UYUdIIoL ySZ)yT 110.sale invoice 销售发票
:|TBsd|/x M`F L&Ac 111.price list 价目表
\~>#<@h xcA`W|M 112.positive confirmation request 积极式询证函
<Th.}= J)_42Z 113.negative confirmation request 消极式询证函
NgKNT}JDv FS0SGBo 114.purchase requisition 请购单
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LZqn[ @nK08Kj- 115.receiving report 验收报告
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u~use" (A_9;uL^_ 116.gross margin 毛利
c`cPGEv LvaF4Y2v 117.manufacturing overhead 制造费用
4k8 @u D]REZuHOI 118.material requisition 领料单
I nk76- h";sQ'us 119.inventory-taking 存货盘点
u/:@+rTV_ RY&~{yl$"1 120.bond certificate 债券
j.sf FS bVym 121.stock certificate 股票
:1Ay_b_J BH^q.p_#>X 122.audit report 审计报告
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{^F_b% a4z ?p]w_l 124.addressee of the audit report 审计报告的收件人
F/h)azcn Q6E80> 125.unqualified opinion 无保留意见
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*hba>LZ q :gH`5N 127.disclaimer of opinion 无法表示意见
,fbO} /$E1!9J 128.adverse opinion 否定意见
/@K?W=w4 q-H]Hxv 查看《
注会考试《审计》中的128个英文单词(一) 》
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