61.assessed level of material misstatement risk 重大错报风险的评估水平
Wb%t6N? h@{mcz 62.simall business 小规模企业
R_zQiSwG< SjL&\), 63.accounting system
会计系统
>]}c,4D( ^2a 63_ 64.test of control 控制测试
>+FaPym 0@tN3u?dx 65.walk-through test 穿行测试
.Cz9?]jyI BW x=Q 66.communication 沟通
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2 pGdFeEkB/ 68.reperformance of internal control 重新执行
O%)Wo?)HM P;U(2;9 N 69.audit evidence
审计证据
7t3ps ]2 70.substantive procedures 实质性程序
P^57a?[` #oD; ?Mi 71.assertions 认定
i@L_[d^|j` G -V~6 72.esistence 存在
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: 73.occurrence 发生
{fI"p;| xl ]1TB@ 74.completeness 完整性
?`/DFI'_G >e^^YR^ 75.rights and obligations 权利和义务
I&9Itn p$ UBWUq 76.valuation and allocation 计价和分摊
O^~Z-;FA s4[PwD 77.cutoff 截止
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^{ #SX-Y)> 1@ 78.accuracy 准确性
rHp2I6.0a )?;+<, 79.classification 分类
dT7!+)s5- Fv-~v& 80.inspection 检查
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)Ah 7 81.supervision of counting 监盘
lw43|_'G-t uI\6":/u 82.observation 观察
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`lq^ 1\Z/}FT 83.confirmation 函证
P?hB`5X vMzBp#MT 84.computation 计算
D@)L?AB1f C@3UsD\s( 85.analytical procedures 分析程序
Kz"&:&R" >0JCu^9 86.vouch 核对
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~ w/e?K4 87.trace 追查
,Bs/.htQj l?B=5*0 88.audit sampling 审计抽样
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c U&W/Nj 89.error 误差
)fl+3!tq #A&49a3^1 90.expected error 预期误差
C@Wd Pjxj xEg@Y"NQ 91.population 总体
*)L~1;7j> 7$mB.\| 92.sampling risk 抽样风险
@=6oB3tQA g?N^9B,$2 93.non- sampling risk 非抽样风险
p"0Dl9 @RHG@{x{K 94.sampling unit 抽样单位
9t!Agxm n.XgGT=L 95.statistical sampling 统计抽样
$;rvKco)% &Qmb?{S0 96.tolerable error 可容忍误差
>en\:pJn)' ]P e8G(E! 97.the risk of under reliance 信赖不足风险
u6 Yp,!+ %c@PTpAM 98.the risk of over reliance 信赖过度风险
owx0J,,G P4:Zy;$v! 99.the risk of incorrect rejection 误拒风险
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(aLjW= 100. the risk of incorrect acceptance 误受风险
(duR1Dz eV"s5X[$ 101.working trial balance 试算平衡表
t +|t/1s2 Fj46~#ZZ 102.index and cross-referencing 索引和交叉索引
6mqp`x` A8g_BLj!e 103.cash receipt 现金收入
]xGpN ]u ux~=}{tz 104.cash disbursement 现金支出
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cxe &3Lhb}m 105.bank statement 银行对账单
2BiFP|| }tL]EW^ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
I|wC`VgB v'm-A d+4t 108.net realizable value 可变现净值
,/&|:PkS fw5+eTQ^ 109.storeroom 仓库
?6UjD5NkX h.wffk, 110.sale invoice 销售发票
vl~HV8MAv :!^NjO 111.price list 价目表
RL[F 9g u$FL(m4 112.positive confirmation request 积极式询证函
> Edsanx RXw1HRR$V 113.negative confirmation request 消极式询证函
fmD~f V.ET uS; 114.purchase requisition 请购单
%K,cGgp^) 0oZZLi 115.receiving report 验收报告
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^'QHWP Q5A,9ovNZ 116.gross margin 毛利
=!)x`1j!S jrpki<D 117.manufacturing overhead 制造费用
Sk-Q 4D^ .<Ays? 118.material requisition 领料单
_GM?` _2{2Xb 119.inventory-taking 存货盘点
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Bw~jqDZ}| d|8-#.gV 121.stock certificate 股票
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*/`: 122.audit report 审计报告
fhyoSRLR: 'u%vpvF 123.entity 被审计单位
<oi'yr s>W :vV@ 124.addressee of the audit report 审计报告的收件人
f^KN8N e.^?hwl 125.unqualified opinion 无保留意见
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s 126.qualified opinion 保留意见
^nK 7&]rK EdTL]Xk 127.disclaimer of opinion 无法表示意见
B_D0yhh ysPm4am$ 128.adverse opinion 否定意见
"G,,:H9v p2< 927z 查看《
注会考试《审计》中的128个英文单词(一) 》
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