61.assessed level of material misstatement risk 重大错报风险的评估水平
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K 62.simall business 小规模企业
2pa3}6P+ e=sJMzm~ 63.accounting system
会计系统
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?l4 ++DQS9b{ 64.test of control 控制测试
D"4&9"C U 2BX GVo 65.walk-through test 穿行测试
7G(f1Y ,G|aLBn 66.communication 沟通
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&v5.;8u+OV "%''k~UD4 68.reperformance of internal control 重新执行
An #Hb= ~+ s*\~ 69.audit evidence
审计证据
$?J+dB [Cj)@OC 70.substantive procedures 实质性程序
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71.assertions 认定
RB7AI!'a? `k]!6osZo 72.esistence 存在
%m{.l4/!O %=9yzIjbAt 73.occurrence 发生
3'*%R48P` "lz[zFnO 74.completeness 完整性
``|RO[+2 B$TChc3B 75.rights and obligations 权利和义务
?koxt44 FaE #\Q 76.valuation and allocation 计价和分摊
M&/aJRBS 9/1+BQ 77.cutoff 截止
)HX:U0 )R8%'X;U 78.accuracy 准确性
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m( qJ+52U|z 79.classification 分类
%aH$Tb%`hc n5+S" 80.inspection 检查
AR~$MCR]"k T3 9C lH 81.supervision of counting 监盘
H8$<HhuZM 8HFXxpt[G 82.observation 观察
poQdI?ed, + sywgb) 83.confirmation 函证
hkwa ""- Yi&-m} 84.computation 计算
q)V1{B@ tpa^k 85.analytical procedures 分析程序
@>G&7r:U >bA$SN 86.vouch 核对
aM{@1mBm & &" 'dL 87.trace 追查
_2m[(P9d Xqg.kX 88.audit sampling 审计抽样
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i}`_H^ 89.error 误差
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90.expected error 预期误差
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tS (i711 6Q2orn[ 92.sampling risk 抽样风险
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*H5PT 94.sampling unit 抽样单位
QJ#u[hsMFp "7kge z#Y 95.statistical sampling 统计抽样
.]j#y9>&w% LG=X)w)W4S 96.tolerable error 可容忍误差
=R&)hlm $N;"}Gz 97.the risk of under reliance 信赖不足风险
crd|2bjp+ h4aygc 98.the risk of over reliance 信赖过度风险
/v"6BU jby~AJf% 99.the risk of incorrect rejection 误拒风险
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7s;F}= 100. the risk of incorrect acceptance 误受风险
z;dcAdz9 3(!/["@7 101.working trial balance 试算平衡表
b JfD\ Ecxj9h,S 102.index and cross-referencing 索引和交叉索引
+{xMIl_ Ap]4QqU 103.cash receipt 现金收入
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_0,"vFdj 105.bank statement 银行对账单
.pZ o(* H\^VqNK" 106.bank reconciliation 银行存款余额调节表
Fn:.Y8%- zmf"I[) 107.balance sheet date
资产负债表日
;/@?6T" Hp\Ddx >Jd 108.net realizable value 可变现净值
!2}rtDE cMD RWh 109.storeroom 仓库
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>: \ Y*h 110.sale invoice 销售发票
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*NbH 111.price list 价目表
P*pbwV#| Zc-#;/b3T 112.positive confirmation request 积极式询证函
Dd| "iA dh&W;zs 113.negative confirmation request 消极式询证函
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!v}xY 114.purchase requisition 请购单
9nn>O? *(k%MTG 115.receiving report 验收报告
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tFx 116.gross margin 毛利
7}Bj|]b)~ 79D=d'eA 117.manufacturing overhead 制造费用
|*:tyP%m^ ZB828T3 118.material requisition 领料单
i{8]'fM (lb6]MtTHY 119.inventory-taking 存货盘点
}6).|^]\' [UM Lx 120.bond certificate 债券
?*[\UC DU;[btK> 121.stock certificate 股票
h$70H ^r 75ZH 122.audit report 审计报告
#(6) ^ ( }2lO _i}L 123.entity 被审计单位
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( 125.unqualified opinion 无保留意见
Yp*,Jp1 {>@QJlE0 126.qualified opinion 保留意见
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`8;(t 127.disclaimer of opinion 无法表示意见
,eDD:#)$} z!$gVWG 128.adverse opinion 否定意见
)!e3.C|V1W Go 1(@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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