61.assessed level of material misstatement risk 重大错报风险的评估水平
KHme&yMq 2 nCA<& 62.simall business 小规模企业
6t$8M[0-U 3$ pX 63.accounting system
会计系统
XZ7Lk)IR gJXaPJA{ 64.test of control 控制测试
DI>s-7 29KiuP 65.walk-through test 穿行测试
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*pq\MiD/ QV!up^Zso 68.reperformance of internal control 重新执行
v+XJ*N[W (HVGlw'` 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
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0$iOE $i&zex{\ 71.assertions 认定
Cye.gsCT Y7|EIAU5Y 72.esistence 存在
#e"[^_C@! ]G\}k 73.occurrence 发生
(>Em^(& ]9CFIh 74.completeness 完整性
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c|/*u V`- 9m$ 75.rights and obligations 权利和义务
Y4-t7UlS; Y]>t[Lo% 76.valuation and allocation 计价和分摊
LoV<:|GTI uT"rq:N 77.cutoff 截止
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^('wy}; dN q$} 79.classification 分类
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reYlF By|4m 80.inspection 检查
Vr}'.\$ vP&(-a 81.supervision of counting 监盘
1Mzmg[L8 ll^#JpT[S 82.observation 观察
qGo.WZ$ ]Ze1s02( 83.confirmation 函证
zCZf%ATq dV_G1' 84.computation 计算
]^E?;1$f? Y<OFsWYY 85.analytical procedures 分析程序
@JMiO^ .#gzP2 [q 86.vouch 核对
Ui~>SN>s 1}x%%RD_ 87.trace 追查
/m1\ iM\ Cdn J&N{ 88.audit sampling 审计抽样
o!Zb0/AP) @ Y+oiB~Y 89.error 误差
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+PD&_J t Q)qCk07 90.expected error 预期误差
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$+I j#|ZP-=1_ 91.population 总体
4?kcv59 (.:e,l{U% 92.sampling risk 抽样风险
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dO'(2J8 D.:Zx 94.sampling unit 抽样单位
?,z}%p !$JT e 95.statistical sampling 统计抽样
KlEpzJ98 :#Wd~~d 96.tolerable error 可容忍误差
O.? JmE Gc?a +T 97.the risk of under reliance 信赖不足风险
9up3[F$ &C}*w2]0S 98.the risk of over reliance 信赖过度风险
|!ELV7?( dtDFoETz 99.the risk of incorrect rejection 误拒风险
VY-EmbkG-t hN_]6,<\ 100. the risk of incorrect acceptance 误受风险
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2?C)& wYea\^co 102.index and cross-referencing 索引和交叉索引
W/N7vAx X 6tZI["\ 103.cash receipt 现金收入
zLQx%Yg! *. t^MP 104.cash disbursement 现金支出
W?&%x(6M Eci\a] 105.bank statement 银行对账单
5P bW[ %d@z39-; 106.bank reconciliation 银行存款余额调节表
K/$KI7P h[ ZN+M 107.balance sheet date
资产负债表日
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P}iE+Z3 108.net realizable value 可变现净值
7GGUV 4+n\k 109.storeroom 仓库
42{~Lhxt TeQV?ZQ#} 110.sale invoice 销售发票
9c],<;{' y =@N|f! 111.price list 价目表
GgU/!@ _1^'(5f$ 112.positive confirmation request 积极式询证函
crCJrN= vO=fP_ 113.negative confirmation request 消极式询证函
+ZYn? #IQ }H2R3icE 114.purchase requisition 请购单
"@kaHIf[ $G>. \t 115.receiving report 验收报告
\vNU,WO %O<BfIZ 116.gross margin 毛利
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XW9!p.*.U 117.manufacturing overhead 制造费用
_F{C\} #ob/p#k 118.material requisition 领料单
pAEx#ck CTK;dM'uQ 119.inventory-taking 存货盘点
/reX{Y CLSK'+l 120.bond certificate 债券
rQX zR %y@AA>x! 121.stock certificate 股票
9mgIUjz AW .F3hN) 122.audit report 审计报告
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'TM0Yu, 123.entity 被审计单位
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lIv.A |qLh5Ty 124.addressee of the audit report 审计报告的收件人
B!yr!DWv 9L9sqZUB 125.unqualified opinion 无保留意见
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ex|F|0k4} K,]=6Rj 127.disclaimer of opinion 无法表示意见
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+p^u^a 128.adverse opinion 否定意见
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o5a 查看《
注会考试《审计》中的128个英文单词(一) 》
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