61.assessed level of material misstatement risk 重大错报风险的评估水平
I+kDx=T! {: T'2+OH> 62.simall business 小规模企业
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会计系统
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b:&ACY E#Smi507p 64.test of control 控制测试
Z)~.OqRw] LIT{rR#8 65.walk-through test 穿行测试
B|/=E470G WIa4!\Ky! 66.communication 沟通
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2$V]XSe f-E]!\Pg 69.audit evidence
审计证据
=EA*h_"q9 t5\~Z}G8 70.substantive procedures 实质性程序
XkDjA#nx` N2 wBH+3w 71.assertions 认定
+ng8!k b*+Od8r 72.esistence 存在
<7~HG(ks ps\A\aggML 73.occurrence 发生
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`XyH 74.completeness 完整性
NuRxk eEO LBh|4S$K 75.rights and obligations 权利和义务
C (L1 mJ2>#j;5f 76.valuation and allocation 计价和分摊
*yN+Xm8o w+)MrB-} 77.cutoff 截止
E:a_f! q"7rd?r52 78.accuracy 准确性
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dx7v2Nh w] i&N1i 79.classification 分类
JS]6jUB<B ]?whx&+ 80.inspection 检查
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MXZ_ 81.supervision of counting 监盘
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2 />=)=CGv; 82.observation 观察
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?jl !B5 }`*1D 83.confirmation 函证
;m`k#J? r-&Rjg 84.computation 计算
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p?4`m 85.analytical procedures 分析程序
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"yGx#$ 86.vouch 核对
Wnm?a!j5 \ bNN]= 87.trace 追查
#usi1UWB#Q FW~%xUSE5 88.audit sampling 审计抽样
-LI^(_ E&ou(Q={ 89.error 误差
.-2i9Bh6 i P gewjx 90.expected error 预期误差
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xF![3~~3[ 5i `q 92.sampling risk 抽样风险
US3rkkgDO "& h;\hL 93.non- sampling risk 非抽样风险
d~n|F|`: |+K3\b 94.sampling unit 抽样单位
8@y@} /Z`("X?_Kf 95.statistical sampling 统计抽样
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M+4>l\ {8`V5: 97.the risk of under reliance 信赖不足风险
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lBM{C 0wL-Ak#v 98.the risk of over reliance 信赖过度风险
r1dP9MT\8 [\+"<;m$ 99.the risk of incorrect rejection 误拒风险
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aly1=j 100. the risk of incorrect acceptance 误受风险
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k&G=a6^ 102.index and cross-referencing 索引和交叉索引
7:iTx;,v [l"|x75- 103.cash receipt 现金收入
2UqLV^ZY 36MqEUjyB 104.cash disbursement 现金支出
3Ov? kWFO 3jH-!M5 105.bank statement 银行对账单
#2AKO/ Nmu;+{19M 106.bank reconciliation 银行存款余额调节表
Y.FqWJP=p ]rk8Jsg 107.balance sheet date
资产负债表日
sv}k_6XgY BCUn[4Gp 108.net realizable value 可变现净值
rZ[}vU/H` $646"1S 109.storeroom 仓库
pHO,][VZ J4Yu|E<& 110.sale invoice 销售发票
0i%r+_E_ jNjm}8`t 111.price list 价目表
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V+04X" 112.positive confirmation request 积极式询证函
Zw4z`x1f BF >678h 113.negative confirmation request 消极式询证函
2GRL`.1 d#l z^Ls2 114.purchase requisition 请购单
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bD=}W 115.receiving report 验收报告
@ ={Hx$zL X1LwIa> 116.gross margin 毛利
cviPCjM $eqwn&$n 117.manufacturing overhead 制造费用
y+jOk6)W75 ^)wTCkH&y 118.material requisition 领料单
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`?M?WaP 119.inventory-taking 存货盘点
mEh([ZnY Ih RWa|{I 120.bond certificate 债券
<,:p?36 :9c[J$R4 121.stock certificate 股票
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YoU|)6Of j*XhBWE? 123.entity 被审计单位
O%hmGW4 qHQWiu%h 124.addressee of the audit report 审计报告的收件人
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+x@ Y:;]qoF 125.unqualified opinion 无保留意见
DERhmJ;>H o$4xinK 126.qualified opinion 保留意见
u[Ij4h. j*7#1<T 127.disclaimer of opinion 无法表示意见
>)+-: *PSUB{i( 128.adverse opinion 否定意见
&-e@Et`Pg C*C;n4 AT 查看《
注会考试《审计》中的128个英文单词(一) 》
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