61.assessed level of material misstatement risk 重大错报风险的评估水平
NEA_Plt E{uf\Fc 62.simall business 小规模企业
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会计系统
$+Vmwd; }6).|^]\' 64.test of control 控制测试
[UM Lx ?*[\UC 65.walk-through test 穿行测试
u7HvdLql T^~)jpkw 66.communication 沟通
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;"y 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
V1<ow'^i bFg*l$`5 70.substantive procedures 实质性程序
F\5X7ditD {>@QJlE0 71.assertions 认定
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=_[2n?9y 72.esistence 存在
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e/2C 20aZI2sk` 73.occurrence 发生
.(|+oHg< IAf$ ]Fh 74.completeness 完整性
t05_Px!mW /}Yqf`CZy 75.rights and obligations 权利和义务
6B#('gxO MM#i t=u 76.valuation and allocation 计价和分摊
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77.cutoff 截止
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Lb3`' 78.accuracy 准确性
g<$. - g 3?2<WEYr 79.classification 分类
/s:w^g~ pz7H To;p 80.inspection 检查
j$Nf%V 6Y .s2$al 81.supervision of counting 监盘
;WD,x:>blO ?6f7ld5 82.observation 观察
>SoO4i8 rfs (# 83.confirmation 函证
6\4Z\82 "(,2L,Zh 84.computation 计算
ZqQ*}l5 O2.'- 85.analytical procedures 分析程序
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( H<`\bej, 86.vouch 核对
J!hFN]M<< EyY],W1 Y 87.trace 追查
_A{+H^, U\jb" 88.audit sampling 审计抽样
ZjD)?4 YLOwQj' 89.error 误差
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H z@h0+h 90.expected error 预期误差
(wuaxo: 8[zb{PRu 91.population 总体
W;zpt|kAH ~~nqU pK?v 92.sampling risk 抽样风险
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0(y:$ &nY;=Hv`WY 94.sampling unit 抽样单位
(}smW_`5 S2K#[mDG 95.statistical sampling 统计抽样
53Yxz3v 2-dh;[4 96.tolerable error 可容忍误差
Nxk(mec" _c2WqQ-05 97.the risk of under reliance 信赖不足风险
pu9^e4B9 "AC^ rz~U 98.the risk of over reliance 信赖过度风险
M;jcUX_{ Bz /@c) 99.the risk of incorrect rejection 误拒风险
}D*yr3b 4^*,jS-9g} 100. the risk of incorrect acceptance 误受风险
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Q_3hK 102.index and cross-referencing 索引和交叉索引
tfYB _N RWKH%C[Yd 103.cash receipt 现金收入
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SZhOm 3qaMO#{M 105.bank statement 银行对账单
!eI2r mchJmZ{A 106.bank reconciliation 银行存款余额调节表
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资产负债表日
65TfFcQ<S t"vRc4mf 108.net realizable value 可变现净值
KxzYfH 9\JQ7$B 109.storeroom 仓库
@1-F^G%p8 ik.A1j9oN 110.sale invoice 销售发票
]:ZdV9` A+getdr 111.price list 价目表
b2C`g]ibQ u92^(| 112.positive confirmation request 积极式询证函
d0'HDVd #_i`#d) 113.negative confirmation request 消极式询证函
Y?d9l pH@]Y+W 114.purchase requisition 请购单
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_ 115.receiving report 验收报告
?D`T7KSe~D HKDID[d0 116.gross margin 毛利
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3Ot~!AlR 117.manufacturing overhead 制造费用
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m `aC){&AP( 118.material requisition 领料单
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a<~77~"4wn he(A3{' 120.bond certificate 债券
&;&ho+qD fHRMu:q 121.stock certificate 股票
nkfZiyx O@V%Cu 122.audit report 审计报告
ml`8HXK0 Dd/wUP 123.entity 被审计单位
PwB1]p= t. ='/`!N 124.addressee of the audit report 审计报告的收件人
jho**TQ P s$D ^ >0 125.unqualified opinion 无保留意见
@.Icz TS2ZF{m 126.qualified opinion 保留意见
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&-d&t` ` 127.disclaimer of opinion 无法表示意见
hrG M|_BE ).^}AFta 128.adverse opinion 否定意见
-h|B1*mt q@t0NvNSu 查看《
注会考试《审计》中的128个英文单词(一) 》
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