61.assessed level of material misstatement risk 重大错报风险的评估水平
kV4,45r o\X|\nUk 62.simall business 小规模企业
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9]zB-A >aT~G!y 63.accounting system
会计系统
{dwlW`{ 5C-XQS1 64.test of control 控制测试
$V;0z~&!' ]{18-= 65.walk-through test 穿行测试
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.2[q ))I[@D1b 66.communication 沟通
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nZ[`Yrq)0 AE=E"l1] 68.reperformance of internal control 重新执行
?@ 7Reh\ w,LB 69.audit evidence
审计证据
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Yr`X EAoq2_(`a 70.substantive procedures 实质性程序
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_m;:< m}'!W`< 71.assertions 认定
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72.esistence 存在
_% i!LyG @ssT$#)$! 73.occurrence 发生
j+Q+.39s-~ ) .W0} 74.completeness 完整性
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MR4]G 75.rights and obligations 权利和义务
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s?PB ]Tr s3=slWY= 77.cutoff 截止
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&(K } wx(P3BHD 78.accuracy 准确性
szp.\CMz ?L6wky{ 79.classification 分类
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Y|2`6 WQMoAPfqL 80.inspection 检查
fYlqaO4[ AsR}qqG 81.supervision of counting 监盘
G)&!f)6 x[mh^V5ld 82.observation 观察
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s` =&l p,14'HS%@ 84.computation 计算
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D @>+`1C 85.analytical procedures 分析程序
d3NER} f4V fJ+4H4K 86.vouch 核对
ps33& zICrp 87.trace 追查
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ld#YXJ;P.k {Rn*)D9 89.error 误差
H=9{|%iS YTg8Zg-Z 90.expected error 预期误差
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0Z{u;FI !ZY1AhGZ 92.sampling risk 抽样风险
lU.aDmy< .2y @@g 93.non- sampling risk 非抽样风险
NRI[| t-SZBNb 94.sampling unit 抽样单位
s\(@f4p QT4vjz+| 95.statistical sampling 统计抽样
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F(w<YU%6 96.tolerable error 可容忍误差
cL4Xh|NBp 'l3 DP 97.the risk of under reliance 信赖不足风险
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,& m?=J;r"Re 98.the risk of over reliance 信赖过度风险
HC"yC;_ >RrG&Wv59 99.the risk of incorrect rejection 误拒风险
Z>*a:| 4wx{i6 100. the risk of incorrect acceptance 误受风险
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WTc Fe2t[y:8h 101.working trial balance 试算平衡表
K14v6d W+Ou%uv}S 102.index and cross-referencing 索引和交叉索引
.f|)od[ 1w+)ne_& 103.cash receipt 现金收入
Ym2Ac>I4 I0G[K~gb 104.cash disbursement 现金支出
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H $<L@B|}F) 105.bank statement 银行对账单
C1OiM b(: CDT;AdRw7 106.bank reconciliation 银行存款余额调节表
r+tHVh obGvd6\ 107.balance sheet date
资产负债表日
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@)Ans 108.net realizable value 可变现净值
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>|mZu)HIY; ak{XLzn 110.sale invoice 销售发票
xEufbFAN? ViU5l*n; 111.price list 价目表
uW4.Q_O!H ADA}_|O 112.positive confirmation request 积极式询证函
AmrVxn4 bQdu= s[ 113.negative confirmation request 消极式询证函
(UZ].+)s P!lfk:M^; 114.purchase requisition 请购单
<&tdyAT?& /Eu|Jg=I 115.receiving report 验收报告
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!|g?"C 116.gross margin 毛利
F:A Vik i"mQ 117.manufacturing overhead 制造费用
H`jnChD:M' ei~f1$zc#h 118.material requisition 领料单
A>)Ced! |Z8Eu0RSb 119.inventory-taking 存货盘点
NTVaz. [MF&x9Ss?% 120.bond certificate 债券
24\^{3nOK 83VFBY2q 121.stock certificate 股票
csV3mzP nuw7pEW@? 122.audit report 审计报告
N;4wbUPL7h uvi&! )x 123.entity 被审计单位
AB<%GzW0( szD9z{9"y 124.addressee of the audit report 审计报告的收件人
-]G=Q1 1 Bve',.xH 125.unqualified opinion 无保留意见
~.z82m 7c8`D;A-K 126.qualified opinion 保留意见
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X 4~2 9, 127.disclaimer of opinion 无法表示意见
@h(Z; 1v*N]}`HU 128.adverse opinion 否定意见
fZQ2<*)pqO # hw;aQ 查看《
注会考试《审计》中的128个英文单词(一) 》
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