61.assessed level of material misstatement risk 重大错报风险的评估水平
(?r,pAc: 90<g=B 62.simall business 小规模企业
;t{q]"? W u1%URen[x 63.accounting system
会计系统
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64.test of control 控制测试
^HC6v;K b"h'7 C/ 65.walk-through test 穿行测试
*U[yeE]. A`Z/B[) 66.communication 沟通
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}<04\t? )!"fUz$ 68.reperformance of internal control 重新执行
'k,2*.A f jx`|MJ 69.audit evidence
审计证据
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g "W6` arYq$~U 70.substantive procedures 实质性程序
ljKIxSvCFp j]BRf A 71.assertions 认定
&zEQbHK6 w>%@Ug[" 72.esistence 存在
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3v8LzS3@ 73.occurrence 发生
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jlIV$r_ oACAC+CP 74.completeness 完整性
"h sT^sy |THpkfW 75.rights and obligations 权利和义务
HuevDy4 5RP kAC 76.valuation and allocation 计价和分摊
vF27+/2+R BX >L7 n 77.cutoff 截止
"?8)}"/f q)k:pQ 78.accuracy 准确性
;+9OzF ; xa~]t<2 79.classification 分类
m{/7)2. oW3"J6,S 80.inspection 检查
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?Z5%a OEW'bT) 81.supervision of counting 监盘
E/zf9\ PF%-fbh!~ 82.observation 观察
M-o'`e' >+2&7u 83.confirmation 函证
40t xZFQ0 z#*.9/y\^R 84.computation 计算
jeC=s~ 2cMCZuO 85.analytical procedures 分析程序
4zoQe>v~ cLtVj2Wb 86.vouch 核对
6Tl6A>%s $^]K611w9 87.trace 追查
8dczC ZVjB$-do 88.audit sampling 审计抽样
`/8@Fj GK@OdurAR 89.error 误差
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idI w7hi4 cQU/z"?+ 91.population 总体
6D;N.wDZ H1bR+2s 92.sampling risk 抽样风险
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>US*7m } y4^u&0}0$ 94.sampling unit 抽样单位
8x{Owj:Q W2vL< 95.statistical sampling 统计抽样
gaF6j!p mWp>E`l 96.tolerable error 可容忍误差
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vysLHj &,nv+>D 97.the risk of under reliance 信赖不足风险
{EgSjxfmw /5@YZ?|#2 98.the risk of over reliance 信赖过度风险
y'R} &K^0PzWWof 99.the risk of incorrect rejection 误拒风险
VBhUh~:Om m:H^m/g 100. the risk of incorrect acceptance 误受风险
?cV,lak ]M?i:A$B 101.working trial balance 试算平衡表
pj>R9zpn_ (5yM%H8: 102.index and cross-referencing 索引和交叉索引
j}+3+ 8D 78&|^sq 103.cash receipt 现金收入
L:i&OCU2k =?i?-6M 104.cash disbursement 现金支出
1.3#PdMR, R/hf"E1 105.bank statement 银行对账单
)qWwh)\;! ,Z`}!%? 106.bank reconciliation 银行存款余额调节表
W`>|OiuF Rh="<'d 107.balance sheet date
资产负债表日
xl}rdnf} "Y&I#&$b\ 108.net realizable value 可变现净值
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109.storeroom 仓库
(v]%kXy/G o E+'@ 110.sale invoice 销售发票
G%W9?4_K }lZEdF9GhG 111.price list 价目表
",#.?vT` -cgO]q+Oq 112.positive confirmation request 积极式询证函
ptCF))Zm' 'HA{6v,y 113.negative confirmation request 消极式询证函
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;FKnK 8v$q+Wic 114.purchase requisition 请购单
wh:;G`6S T.bFB+'E| 115.receiving report 验收报告
:5YIoC QoD_`d 116.gross margin 毛利
u0C:q`;z IwyA4Ak Ru 117.manufacturing overhead 制造费用
yD9enYM R7::f\I 118.material requisition 领料单
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?ANWI8'_j {oQs*`=l> 120.bond certificate 债券
?t/qaUXN oo'9ZE/% 121.stock certificate 股票
{lI}a8DP ZrN(Mp 122.audit report 审计报告
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=D@l LU3pCM{ 123.entity 被审计单位
G]lGoa}]`u vs@d)$N 124.addressee of the audit report 审计报告的收件人
&V38)83a 7[ ovEE54 125.unqualified opinion 无保留意见
o;8$#gyNY h:Pfiw] 126.qualified opinion 保留意见
$|$@?H>K O& Y;/$w 127.disclaimer of opinion 无法表示意见
zIa={tU KzHN|8$o 128.adverse opinion 否定意见
!BQt+4G7 /T _M't@j 查看《
注会考试《审计》中的128个英文单词(一) 》
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