61.assessed level of material misstatement risk 重大错报风险的评估水平
8SG*7[T7 3jH8pO^ 62.simall business 小规模企业
R0 g- )$h<9e 63.accounting system
会计系统
;bC163[ ev bqBb21b 64.test of control 控制测试
6NvdFss'A{ p@/i e@DX 65.walk-through test 穿行测试
>o#5tNm g?(h{r` 66.communication 沟通
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(x.O]8GKP ~y#jq,i/ 68.reperformance of internal control 重新执行
yAge2m]<B qre.^6x 69.audit evidence
审计证据
h{&X`$ 5CSihw/5 70.substantive procedures 实质性程序
ac/=%om8u "IK QFt' 71.assertions 认定
**zh>Y}6 7y4!K$c$ 72.esistence 存在
?q&*|-%)_d !9$xfg} 73.occurrence 发生
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*Oe w(sD}YA) 74.completeness 完整性
z}Qt6na]- ;NyX9&@ 75.rights and obligations 权利和义务
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ql^Yr 76.valuation and allocation 计价和分摊
gC}r$ZB( FfDe&/,/ 77.cutoff 截止
}RGp)OFY& YKjm_)8]w 78.accuracy 准确性
) o)k~6uT 1:.0^?Gz 79.classification 分类
ur'a{BI2R )PM&x 80.inspection 检查
p4\r` (s/hK 81.supervision of counting 监盘
'?q \mi MjO.s+I 82.observation 观察
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V)1+ 83.confirmation 函证
vm3B>ACJ RhJ{#G~:% 84.computation 计算
LuM[*_8 |<,!K;@ 85.analytical procedures 分析程序
3Mvm'T:[ MEOVw[hO 86.vouch 核对
BE54^U "?I ]h 87.trace 追查
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hf2Q;n&V *c\:ogd 89.error 误差
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]gJZ, }Q 7~tu 90.expected error 预期误差
we<m%pf ail%#E8 91.population 总体
Q4gsOxP hOI|#(- 92.sampling risk 抽样风险
_N4G[jQLJ k<mfBNvuo 93.non- sampling risk 非抽样风险
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r5 )qGw!^8 94.sampling unit 抽样单位
t)Iu\bP b%w?YR 95.statistical sampling 统计抽样
P4{8pO]B pw^$WK 96.tolerable error 可容忍误差
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cgQf$ }i32 98.the risk of over reliance 信赖过度风险
{q9[0-LyJ 7J~usF>A 99.the risk of incorrect rejection 误拒风险
Ap&Bwo 8b 3`ov?T(H 100. the risk of incorrect acceptance 误受风险
_]SV@q^ w1Z9@*C! 101.working trial balance 试算平衡表
HZp}<7NR(7 &|;XLRHP} 102.index and cross-referencing 索引和交叉索引
_7j-y 9V \2q!2XWgK 103.cash receipt 现金收入
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h J*2q" 104.cash disbursement 现金支出
]8)nIT^EP XBd/,:q 105.bank statement 银行对账单
;T!w$({V0z oyQp"'|N 106.bank reconciliation 银行存款余额调节表
+RXKI{0Km 3b1;f)t 107.balance sheet date
资产负债表日
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q$D=as 108.net realizable value 可变现净值
~x:\xQti jQ &$5&o 109.storeroom 仓库
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OhC%5=a7 110.sale invoice 销售发票
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-+^E5 q*`1<9{H 112.positive confirmation request 积极式询证函
(;RmfE'PX !j'9>G{T 113.negative confirmation request 消极式询证函
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\>y 114.purchase requisition 请购单
2Zf}t QU4/hS;Ux 115.receiving report 验收报告
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npJ* 116.gross margin 毛利
J$'Q3k IYeX\)Gv& 117.manufacturing overhead 制造费用
y|sU-O2}Dl Q\WH2CK 118.material requisition 领料单
nE$8-*BZ_ ^FaBaDcnl 119.inventory-taking 存货盘点
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x+? P/Ckg 8ZmU(m 122.audit report 审计报告
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~yYwX 123.entity 被审计单位
a?_! _gAU`aO^ 124.addressee of the audit report 审计报告的收件人
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7~{ E, 0)@7$Xhf 125.unqualified opinion 无保留意见
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ZkSYW< 126.qualified opinion 保留意见
/Y NV ="~yD[S 127.disclaimer of opinion 无法表示意见
:Q~Rb<']{x Fjq~^_8 128.adverse opinion 否定意见
lB7 V4 3aD\J_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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