61.assessed level of material misstatement risk 重大错报风险的评估水平
bXfOZFzq) y"hM6JI 62.simall business 小规模企业
:+5afv} M;9+L&p= 63.accounting system
会计系统
E,|n' EzyIsp> _ 64.test of control 控制测试
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" RLS3 65.walk-through test 穿行测试
GKS y|z <7 rK 66.communication 沟通
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s,k1KTXg<B vraU&ze\1 68.reperformance of internal control 重新执行
;Y'\: nsp K.*? 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
{|gJC>f@ >(rB[ZJ 71.assertions 认定
{Y"r]:5i c 2@@Rd~M 72.esistence 存在
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>~'N3b 73.occurrence 发生
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K/:%u3 *\WI!% 74.completeness 完整性
]mj+*l5 =QfKDA 75.rights and obligations 权利和义务
Yel(}Ny _e_%U<\4 76.valuation and allocation 计价和分摊
w'0M>2 !S!03| 77.cutoff 截止
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E?mp6R]}% 3R*@m 79.classification 分类
WS/+Yl 5ecz'eA% 80.inspection 检查
g)A0PvEu \,!q[nC 81.supervision of counting 监盘
uq%3;#[0 C<t>m_t9 82.observation 观察
7 !.8#A': {Yk20Zn 83.confirmation 函证
h3EDN:FQ _0["J:s9 84.computation 计算
b=UMoWS E`n`#=xKR 85.analytical procedures 分析程序
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i!r}m 86.vouch 核对
xg^^ @o .b`P! 87.trace 追查
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AdW2o|Uap /7@2Qc2 89.error 误差
mMAr8~A= 50aWFJYw 90.expected error 预期误差
Ju7C?)x X&?lDL7? 91.population 总体
]3,.g)U*m F` 5/9?;| 92.sampling risk 抽样风险
Yb3f]4EH DIp:S&q2 93.non- sampling risk 非抽样风险
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?F6'} 94.sampling unit 抽样单位
NND=Zxl @1&;R 95.statistical sampling 统计抽样
j4xr1y3^ j~S!!Z] 96.tolerable error 可容忍误差
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."(Gp ~1r*/@M[V 97.the risk of under reliance 信赖不足风险
pb6^sA%l )R)$T' 98.the risk of over reliance 信赖过度风险
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Ct Aa2 XH:gQ 9FD 99.the risk of incorrect rejection 误拒风险
B H0#Q5 XVDd1#h 100. the risk of incorrect acceptance 误受风险
I,<54?vS t-m9n*\j1 101.working trial balance 试算平衡表
Y-3[KH D U?F^D4CV\ 102.index and cross-referencing 索引和交叉索引
\*%i#]wO@ W+f&%En 103.cash receipt 现金收入
Mev-M2A -iDEh_pts 104.cash disbursement 现金支出
aMvK8C%7 9^QYuf3O 105.bank statement 银行对账单
yEUNkZ5^ }\ 939Y 106.bank reconciliation 银行存款余额调节表
Wbn[Q2h5 n*m"L|:ff 107.balance sheet date
资产负债表日
f;Bfh3 HCx%_9xlm 108.net realizable value 可变现净值
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;*-@OLT_K 109.storeroom 仓库
Ku/H= [|[sYo 110.sale invoice 销售发票
BgkB x 8PoHBOxpc 111.price list 价目表
hX8gV~E=y sUbz)BS#. 112.positive confirmation request 积极式询证函
C~KWH@ 6A$_&? 113.negative confirmation request 消极式询证函
\)otu\3/ c{,y{2c]LT 114.purchase requisition 请购单
5fegWCJ <E[HlL 115.receiving report 验收报告
rv,NQZ gVa+.x] 116.gross margin 毛利
Q"_T2fl]vP Tr+h$M1_Ja 117.manufacturing overhead 制造费用
hC|5e|S 5y%un 118.material requisition 领料单
\[[TlB> 1 ;\]D9i 119.inventory-taking 存货盘点
E/~"j w>6"Sc7oc2 120.bond certificate 债券
Zk/' \(5 T2:oWjC3$ 121.stock certificate 股票
L}}=yh6r :F^$"~(, 122.audit report 审计报告
>@)*Sn9" Ha)3i{OM 123.entity 被审计单位
H@%7\g,` X,WQ'|rC 124.addressee of the audit report 审计报告的收件人
R3B5-^s lL(p]!K' 125.unqualified opinion 无保留意见
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z^gQ\\,4 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
1V|< A Rwc[:6;fn 128.adverse opinion 否定意见
q+A<g(Xu %[]"QbF? 查看《
注会考试《审计》中的128个英文单词(一) 》
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