61.assessed level of material misstatement risk 重大错报风险的评估水平
fsw[R0B hwL`9.w 62.simall business 小规模企业
|W=-/~X \O;/wf0Hg 63.accounting system
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V~4 64.test of control 控制测试
Y_jc *S 'bSWJ/;p) 65.walk-through test 穿行测试
t^zE^:06 _xm<zy{`S 66.communication 沟通
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ITqAy1m@C 3c,4 wyn 68.reperformance of internal control 重新执行
(Sgsy^|N y {Bajil 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
6m(? (6+;K 0,0Z!-Y 71.assertions 认定
UQ;2g\([ w2X HY>6]; 72.esistence 存在
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c 2YY4 XHQS 73.occurrence 发生
6S3D#SY a)=|{QR>W 74.completeness 完整性
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WoGnJ0N q $ ~%Y}Xt* 76.valuation and allocation 计价和分摊
C R?}* .JB1#&B+ 77.cutoff 截止
Ij.mLO] K39I j_3 78.accuracy 准确性
XXA'B{@Y) !> +Lre@ 79.classification 分类
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eCq5/ 80.inspection 检查
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oPa oQbR(A c U(z5th 83.confirmation 函证
c7@/<*E+ kJO Z;X=9/ 84.computation 计算
^q/^.Gf 1D8S}=5& 85.analytical procedures 分析程序
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M.MQ?`_"b piIz ff 87.trace 追查
k{F6WQ7 K8BlEF` 88.audit sampling 审计抽样
8?kB+}@6X !.O[@A\.- 89.error 误差
1EQ:@1 P{`fav 90.expected error 预期误差
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K hslT49m> 91.population 总体
v<2,OcH ,Fkq/h 92.sampling risk 抽样风险
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!z ,98 F 93.non- sampling risk 非抽样风险
. a @7 B= E/|J</ 94.sampling unit 抽样单位
Zj ` ;IYFG mdrqX<x'~ 95.statistical sampling 统计抽样
3PRU *9=}f;~ 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
"oZ_1qi< 8L/XZ) 98.the risk of over reliance 信赖过度风险
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Wrp+B[{r\ bZfq? 100. the risk of incorrect acceptance 误受风险
G^SJhdO(Q w;AbJCv2 101.working trial balance 试算平衡表
E2cZk6~m{ $[MAm)c:]{ 102.index and cross-referencing 索引和交叉索引
eUCBQK )*uo tV 103.cash receipt 现金收入
`<<9A\Y-f g;AW 104.cash disbursement 现金支出
09Eg ti. ><S2o%u~ 105.bank statement 银行对账单
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m lAC"7 Z?F 106.bank reconciliation 银行存款余额调节表
|+sAqx1IF hmuhq:<f 107.balance sheet date
资产负债表日
3&M0@/ k6z]"[yu 108.net realizable value 可变现净值
7MJ\*+T|03 KY%qzq,n 109.storeroom 仓库
#{?RE?nD j%]sym 110.sale invoice 销售发票
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[6sy`5l u=~`5vA 111.price list 价目表
%Q]thv: w}$;2g0=a< 112.positive confirmation request 积极式询证函
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ze5#6Vzd& KXcRm) 114.purchase requisition 请购单
OuWRLcJ! J[S!<\_! 115.receiving report 验收报告
a[}?!G-Wt| Wk/Q~o 116.gross margin 毛利
0xCe6{86 IFa~`Gf [ 117.manufacturing overhead 制造费用
+s`cXTlFrk $X\2h+ Os 118.material requisition 领料单
ZzR0k L %ifl:K 119.inventory-taking 存货盘点
^AOJ^@H^> Jx`7W1%T 120.bond certificate 债券
MMD=4;X j*f\Z!EeZ 121.stock certificate 股票
U-,s/VQ? w6Mv%ZO_ 122.audit report 审计报告
w&VDe(:~ @PQd6%@ 123.entity 被审计单位
uocFOlU0n }K,3SO(: 124.addressee of the audit report 审计报告的收件人
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tL2(wJ s+&0Z3+ 125.unqualified opinion 无保留意见
fF9hL3h?) Q:y'G9b 126.qualified opinion 保留意见
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v!PYm o:4#AkS 127.disclaimer of opinion 无法表示意见
}rs>B,=*k c_.Fe'E 128.adverse opinion 否定意见
Clap3E|a }mUb1b 查看《
注会考试《审计》中的128个英文单词(一) 》
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