61.assessed level of material misstatement risk 重大错报风险的评估水平
]RJb; !TV_dKa 62.simall business 小规模企业
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GFOO 63.accounting system
会计系统
|%2/I>o /A[oj2un 64.test of control 控制测试
`\RX~ $^ 'o)ve( 65.walk-through test 穿行测试
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N5+xt Dh!iY0Lz 66.communication 沟通
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mD ^qx0o< -hU>1ux&V 68.reperformance of internal control 重新执行
8f{}ce'E* :EQme0OW 69.audit evidence
审计证据
C+L_61 /BjGAa( 70.substantive procedures 实质性程序
FVC2 XxP 8[`^(O#\E 71.assertions 认定
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yk5x O{i_?V_ 72.esistence 存在
'wB Huq $cJN9|$6 73.occurrence 发生
<igx[2X _;J9q}X 74.completeness 完整性
Kt4\&l-De bE`*Uw4 75.rights and obligations 权利和义务
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/ * O"J.k&C<, 76.valuation and allocation 计价和分摊
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0i? `6BS-AVO7 78.accuracy 准确性
Fzld0p9= X%9xuc 79.classification 分类
DKVt8/vq ap'kxOf"1 80.inspection 检查
4QKE{0NE wx"6",M 81.supervision of counting 监盘
Er/5 , @Z=|$*9 82.observation 观察
y~A7pzBZ= " ;R3260 83.confirmation 函证
)[M<72 X+gz+V/ 84.computation 计算
o4[2`mT +}-W.H%` 0 85.analytical procedures 分析程序
Qqhb]<z > ^v8N 86.vouch 核对
f`9rTc F;X q:e8 87.trace 追查
Tx!m6B`Y uQ%HLL-W/ 88.audit sampling 审计抽样
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$W_o$'crW ;~Gpw/]5E 90.expected error 预期误差
&9lc\Y4PY Ae_ E;[mj 91.population 总体
dzv,)X \lbiz4^> 92.sampling risk 抽样风险
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Zj( vK.4JOlRF 93.non- sampling risk 非抽样风险
ot+~|Dl UH^wyKbM 94.sampling unit 抽样单位
8(_g] u#B; np\Q& 95.statistical sampling 统计抽样
gAUQQ zkMO3w> 96.tolerable error 可容忍误差
7fzyD CG>2,pP, 97.the risk of under reliance 信赖不足风险
'lRHdD}s ?a0}^:6 98.the risk of over reliance 信赖过度风险
8}#Lo9:,d <$ZT]p
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*4^]?Y\* &?`&X=Q 100. the risk of incorrect acceptance 误受风险
IC-xCzR fG$.DvJuK 101.working trial balance 试算平衡表
+95dz?~ n03SXaU~V 102.index and cross-referencing 索引和交叉索引
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cR?& 103.cash receipt 现金收入
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R%R]X 104.cash disbursement 现金支出
wXZY5-h4 (@o
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c_q y)N +;iesULXn 106.bank reconciliation 银行存款余额调节表
Tc(v\|F, V1>94/waa 107.balance sheet date
资产负债表日
p33GKg0i+( _w/N[E 108.net realizable value 可变现净值
lKwT5ma7 RR[TW; 109.storeroom 仓库
1V3J:W#; Xl+a@Ggtq 110.sale invoice 销售发票
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8Y;{ 4 ;k%sKVP 111.price list 价目表
a[cH@7W.# $K5s)! 112.positive confirmation request 积极式询证函
RS02>$jo eRy'N|' 113.negative confirmation request 消极式询证函
CgKSK0/a J<* Mk 114.purchase requisition 请购单
.u;TeP K y2xWd8 115.receiving report 验收报告
64>[pZF8 "wC5hj] 116.gross margin 毛利
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lUl+_58 HU+H0S~g 117.manufacturing overhead 制造费用
c] R![sa uPv?Hq 118.material requisition 领料单
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l+K'1 c qyh#uWe 119.inventory-taking 存货盘点
k$_]b0D{4 TC#B^m`'p 120.bond certificate 债券
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121.stock certificate 股票
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7 ~8Fs@ 122.audit report 审计报告
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123.entity 被审计单位
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l>?vjy65 124.addressee of the audit report 审计报告的收件人
\bSHBTK w>Sz^_ h 125.unqualified opinion 无保留意见
U7eQ-r F|Ihq^q 126.qualified opinion 保留意见
B9:0|i!!A` $*-L8An? 127.disclaimer of opinion 无法表示意见
~At.V+ "TJ^Z! 128.adverse opinion 否定意见
{Dq51 B[X6AQj}d 查看《
注会考试《审计》中的128个英文单词(一) 》
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