61.assessed level of material misstatement risk 重大错报风险的评估水平
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M43n 62.simall business 小规模企业
,qz$6oxh\ 3WHj|ENW 63.accounting system
会计系统
|_xU{Pu *UJ.cQ} 64.test of control 控制测试
s{#rCc) @eU;oRVc{ 65.walk-through test 穿行测试
wJ,l"bnq VEj-%"\ 66.communication 沟通
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i|?EgGFG HC_+7 O3A 68.reperformance of internal control 重新执行
dT?/9JIv b*i_'k}*<g 69.audit evidence
审计证据
o/I'Qi$v- 8vpB(VxV+ 70.substantive procedures 实质性程序
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|1?3 SM;UNIRVE 71.assertions 认定
o/??w:' t@m!k+0 72.esistence 存在
jrJ!A(<) XRARgWj 73.occurrence 发生
|h}/#qhR sl?> X)} 74.completeness 完整性
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R *i3\`;^= 75.rights and obligations 权利和义务
L+VqTt di$\\ Ah 76.valuation and allocation 计价和分摊
m3[R 4}-{sS}MP 77.cutoff 截止
wyWe2d jNV)=s^ed[ 78.accuracy 准确性
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W0 79.classification 分类
4OX|pa 4k%y*L 80.inspection 检查
($s%5| $o}Ao@WkO 81.supervision of counting 监盘
Ilf;Q(*$>> uknX py)) 82.observation 观察
X^Dklqqy \MhSIlM# 83.confirmation 函证
A><w1-X&=o JO3"$s|t 84.computation 计算
FLf< gz F{,<6/ayRz 85.analytical procedures 分析程序
.: dy d X0\O3l*j 86.vouch 核对
"wqN,}bj\ 'LC-/_g 87.trace 追查
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.j; 88.audit sampling 审计抽样
#POVu|Y;h _`|te|ccF 89.error 误差
zH)M,+P dbVMG-z8 90.expected error 预期误差
'\g-z m+m2<|%x 91.population 总体
=o_Ua^mr 2&b?NqEeZ 92.sampling risk 抽样风险
' v)@K0P ,/%@:Fh4 93.non- sampling risk 非抽样风险
}Zuk}Og9+ X>-|px$vy 94.sampling unit 抽样单位
Sao4MkSz[] [T}Lq~ 95.statistical sampling 统计抽样
r3OR7f[ )/87<Y;o 96.tolerable error 可容忍误差
^mp#7OL "/ 9EUbca 97.the risk of under reliance 信赖不足风险
T5<851rH !{S& " 98.the risk of over reliance 信赖过度风险
Xg4iH5!E _dQg5CmlG 99.the risk of incorrect rejection 误拒风险
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arWP]%E0W [uLwr$N<%L 101.working trial balance 试算平衡表
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srxi'Pe 102.index and cross-referencing 索引和交叉索引
KA#P_e{<@ `AcUxnO 103.cash receipt 现金收入
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\ 104.cash disbursement 现金支出
+`RQ^9 _ J t 105.bank statement 银行对账单
-ZVCb@% .D8|_B 106.bank reconciliation 银行存款余额调节表
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AEnD j0wpaIp 107.balance sheet date
资产负债表日
y3+iADo.p N e<D'- 108.net realizable value 可变现净值
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&, 109.storeroom 仓库
1fOH$33 zBjtPtiiI8 110.sale invoice 销售发票
"ZYdJHM UE\Z]t! 111.price list 价目表
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L- 112.positive confirmation request 积极式询证函
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;a}{ 4% 113.negative confirmation request 消极式询证函
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" 114.purchase requisition 请购单
xQ0.2[*5 YQ-!>3/)- 115.receiving report 验收报告
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mo<9Y x>!bvZ2 116.gross margin 毛利
H_nIlku omoD+ 117.manufacturing overhead 制造费用
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87= 118.material requisition 领料单
<y2HzBC Kt5k_9 119.inventory-taking 存货盘点
ZBuh(be [,0[\NC 120.bond certificate 债券
F%ffnEJg 1@:BUE;jZ 121.stock certificate 股票
{A`J0ol<B9 =kP|TR!o- 122.audit report 审计报告
/UG]hJ-wn !)4'[5t"U 123.entity 被审计单位
roM!%hb i9+qU 124.addressee of the audit report 审计报告的收件人
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$tBe +4g H=6 125.unqualified opinion 无保留意见
@#QaaR;4 fNk0&M 126.qualified opinion 保留意见
RRUv_sff M .oH,Kd6 127.disclaimer of opinion 无法表示意见
q@&6&cd PpLuN12H 128.adverse opinion 否定意见
.%G>z"Xx wx*03(|j; 查看《
注会考试《审计》中的128个英文单词(一) 》
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