61.assessed level of material misstatement risk 重大错报风险的评估水平
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*zY)UL AWL[zixR 62.simall business 小规模企业
~lk@6{`l|1 Xy!&^C` J` 63.accounting system
会计系统
?} X}# 1 KB7yG-#6 64.test of control 控制测试
$`v+4] 8 ?" Ze( 65.walk-through test 穿行测试
'%ebcL e{JVXc[D 66.communication 沟通
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JaFUcpZk$ KK$ a;/ 68.reperformance of internal control 重新执行
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审计证据
[9HYO /yp/9r@T0 70.substantive procedures 实质性程序
pX^=be_ @`Wt4< 71.assertions 认定
J[6VBM.Y |=u96G~N 72.esistence 存在
lvx]jd\ U$%|0@`~ 73.occurrence 发生
(M8hy4Ex Ysl9f1>% 74.completeness 完整性
C/y(E|zC$ +0dT^Jkqg 75.rights and obligations 权利和义务
h(|;\ ~ yYk|YX(7U 76.valuation and allocation 计价和分摊
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dEG ]riO 77.cutoff 截止
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<<u1 78.accuracy 准确性
PK}vh% N;g$)zCV1 79.classification 分类
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,r#Gy 80.inspection 检查
VAg68EbnF ^X^,>Z| 81.supervision of counting 监盘
5v+L';wx[T /L$NE$D} " 82.observation 观察
Pfk{ =y 'xk1o,; 83.confirmation 函证
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Zsgi{ 84.computation 计算
La]4/=a @'Q%Jc( 85.analytical procedures 分析程序
E^82==R Y6a$gXRT 86.vouch 核对
oAaf)?8 ve~C`2=; 87.trace 追查
`^zQ$au'u YLigP"*~^ 88.audit sampling 审计抽样
5Fh8*8u6hL fSr`>UpxC 89.error 误差
9j2\y=<& Bqp&2zg)@ 90.expected error 预期误差
UC(9Dz ,uO?;!t 91.population 总体
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Vm7l ff[C' 92.sampling risk 抽样风险
m3B\)2B \wFhTJY 93.non- sampling risk 非抽样风险
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N*)m 94.sampling unit 抽样单位
$M-NR||k xp(mB7;: 95.statistical sampling 统计抽样
o:4CI 69rwX"^ 96.tolerable error 可容忍误差
dhs#D:/{9 \1~I04'= 97.the risk of under reliance 信赖不足风险
c9|I4=_K jKYm /}d 98.the risk of over reliance 信赖过度风险
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%/'0}F 6z PV'~q 99.the risk of incorrect rejection 误拒风险
(%.</|u ti+pUlVrM 100. the risk of incorrect acceptance 误受风险
FGDw;lEa9[ <jg8y'm@0 101.working trial balance 试算平衡表
nwhm[AaNs Y5Ft96o))x 102.index and cross-referencing 索引和交叉索引
9W$mDw6f tjt=N\; 103.cash receipt 现金收入
qq/_yt 8.PXTOhVL 104.cash disbursement 现金支出
g:;Ya?5N =[ APMig,n 105.bank statement 银行对账单
HuK Aj BSjbnnW}" 106.bank reconciliation 银行存款余额调节表
)\(lg*?: ,b.kw}k 107.balance sheet date
资产负债表日
jt/l,=9YK zz[g{[SN 108.net realizable value 可变现净值
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.0?ss0~ >c&4_?d&,A 110.sale invoice 销售发票
N"&$b_u[ ZWov_ 111.price list 价目表
kqQphKkL neK*jdaP 112.positive confirmation request 积极式询证函
2lX[hFa5 (R,NV3m?w 113.negative confirmation request 消极式询证函
&Jrq5Q C iZsau2K 114.purchase requisition 请购单
buc,M@> m9v"v:Pw 115.receiving report 验收报告
W<Bxm| 9@kcK 116.gross margin 毛利
Qfwwh`; X}_QZO=z 117.manufacturing overhead 制造费用
&n}8Uw0440 )i},@T8[ 118.material requisition 领料单
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bM*Pcxv 119.inventory-taking 存货盘点
)6PJ*;p- (YaOh^T:| 120.bond certificate 债券
"US"`a2 U`?zC~ 121.stock certificate 股票
2<p5_4"-U* hWl""66+5 122.audit report 审计报告
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m 123.entity 被审计单位
?{y:s!! >u'/$k 124.addressee of the audit report 审计报告的收件人
Ah(\%35& %4QoF 125.unqualified opinion 无保留意见
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EzW <=B1"'\ 126.qualified opinion 保留意见
o06A=4I xCDA1y;j 127.disclaimer of opinion 无法表示意见
Rfkzv=<"X BH.:_Qrbh[ 128.adverse opinion 否定意见
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2hAlV)i( 查看《
注会考试《审计》中的128个英文单词(一) 》
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