61.assessed level of material misstatement risk 重大错报风险的评估水平
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6Pj, DY{cQb 62.simall business 小规模企业
nRb^<cZf wNNB;n`l 63.accounting system
会计系统
)9B:wc" _TUt9} 64.test of control 控制测试
`_5GG3@Ff ,&7Wa-vf 65.walk-through test 穿行测试
h{}mBQl &[a Tw{2 66.communication 沟通
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审计证据
#hL*rbpT fd8!KO 70.substantive procedures 实质性程序
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O/O=> w%c 71.assertions 认定
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B -6=<#9R 72.esistence 存在
U>S`k6 7OVbP%n)d2 73.occurrence 发生
h?UVDzI!O b8BD8~; 74.completeness 完整性
`C_'|d<HA K?u(1 75.rights and obligations 权利和义务
TNY4z(r !&]z*t 76.valuation and allocation 计价和分摊
"Vd_CO K3mAXC,d 77.cutoff 截止
OQ4c#V? E-ZRG!)[v 78.accuracy 准确性
H]31l~@] 0{^H]Y 79.classification 分类
VY+>=! gJ3c; 80.inspection 检查
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Z}/leR WxGSv#u 81.supervision of counting 监盘
kII7z;<^` h4fLl3%H 82.observation 观察
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>O]s&34 7\/5r. 84.computation 计算
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_j1kx$ S<6k0b(,_3 85.analytical procedures 分析程序
.tF|YP== O.k\]' 86.vouch 核对
`_ (~ Ud 3+YbA)i; 87.trace 追查
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@c3?$6 88.audit sampling 审计抽样
6J%iZ A8?[6^%O| 89.error 误差
yu&Kh4AP m-1?\bs 90.expected error 预期误差
Fa3gJ[ZAqf mog9 jw 91.population 总体
s&*yk p LxJ6M/". 92.sampling risk 抽样风险
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K]N~~*`%` 94.sampling unit 抽样单位
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_ p8W+j 95.statistical sampling 统计抽样
h8^i\j RTd^ImV 96.tolerable error 可容忍误差
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;E;'7 97.the risk of under reliance 信赖不足风险
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rm+v(& ;; LuU<,$ 99.the risk of incorrect rejection 误拒风险
Etmo78e Uh6mGLz*& 100. the risk of incorrect acceptance 误受风险
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4qtaHf IUhp;iH 101.working trial balance 试算平衡表
R "E<8w ^o%_W0_r 102.index and cross-referencing 索引和交叉索引
=Nl5{qYz^& V;*pL1 103.cash receipt 现金收入
3sC:jIp -qn[HXq 104.cash disbursement 现金支出
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Nk1MGV Ysk,w,K 105.bank statement 银行对账单
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YP4lEL 106.bank reconciliation 银行存款余额调节表
U6i~A9; \JU ~k5j 107.balance sheet date
资产负债表日
/"0as_L< Ff/Ig]Lb 108.net realizable value 可变现净值
Pe,;MP\2 z<QIuq 109.storeroom 仓库
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8xo;E=` 110.sale invoice 销售发票
7jezw'\=~ ??TdrTS 111.price list 价目表
j:?N!*r= XqFu(Lm8= 112.positive confirmation request 积极式询证函
7&t~R}&| 0}-#b7eR 113.negative confirmation request 消极式询证函
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~|=rwDBZ8l tMG@K 115.receiving report 验收报告
Rkr^Z?/GH 1E^{B8cm 116.gross margin 毛利
c9|a$^I6 *K!7R2Rat 117.manufacturing overhead 制造费用
z[FI2jl fB[\("+ 118.material requisition 领料单
4^MSX+zt 0Q*-g}wXfS 119.inventory-taking 存货盘点
p[;8 Rf8:+d[Jj| 120.bond certificate 债券
[,\i[[< ~GYpat 121.stock certificate 股票
5)x6Q|-u YZ{jP?x 122.audit report 审计报告
vu>YH)N_h v+7*R)/ 123.entity 被审计单位
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-O d.b?!kn 124.addressee of the audit report 审计报告的收件人
7n<#y;wo #_,uE9 125.unqualified opinion 无保留意见
J{^n=X9M0J <q1'Li)_R 126.qualified opinion 保留意见
G#g{3}dcK ~\-r 127.disclaimer of opinion 无法表示意见
]#M/$?!]g2 UJ9q-r 128.adverse opinion 否定意见
Vy&f"4~ F42TKPN^uu 查看《
注会考试《审计》中的128个英文单词(一) 》
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