61.assessed level of material misstatement risk 重大错报风险的评估水平
q+cD `,4@;j<^@ 62.simall business 小规模企业
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vUnm- 1aUg({ 63.accounting system
会计系统
!YZKa- *zW]IQ'A 64.test of control 控制测试
rmr :G yB 'C9wEH 65.walk-through test 穿行测试
9}Ge@a<j hMUUnr"8;i 66.communication 沟通
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@AK&R~< 0)ZLdF_6 68.reperformance of internal control 重新执行
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x'(x 69.audit evidence
审计证据
p1(" AWssDbh/[ 70.substantive procedures 实质性程序
1}+b4"7] Wh~,?}laj 71.assertions 认定
uX]]wj-R3 VL'wrgk 72.esistence 存在
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,|9VH RzzU+r 73.occurrence 发生
o[i*i<jv- }X/YMgJ 74.completeness 完整性
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;?/fZjY 75.rights and obligations 权利和义务
,KU%"{6 (hg6<` 76.valuation and allocation 计价和分摊
1LAd5X -=5~-72~ 77.cutoff 截止
t1yOAbI 0Ub'=`]5a 78.accuracy 准确性
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xF 79.classification 分类
]@#wR e4tC[6 ; 80.inspection 检查
[IAk9B.\ 65*Hf3~~ 81.supervision of counting 监盘
YMU""/( *ZFF$0} 82.observation 观察
hZ!kh3@:` y6x./1Nb}< 83.confirmation 函证
_`p^B%[ -;FAS3(wy 84.computation 计算
`%"x'B`mM r/"^{0;F{W 85.analytical procedures 分析程序
a|.IAxJ )Q>Ao. 86.vouch 核对
Z @ef2y; (n7{?`Yid 87.trace 追查
8#- Nx]VM m g@Ol"2 88.audit sampling 审计抽样
cMnN} ' C=v+e%)x@ 89.error 误差
!H{>c@i >VQLC&u( 90.expected error 预期误差
|@yYM-;6 %<[{zd1C- 91.population 总体
\8s:I+[HH CQ^(/B^c 92.sampling risk 抽样风险
E)f9`][ o?Cc 93.non- sampling risk 非抽样风险
^;.u}W s S#/JLDx] 94.sampling unit 抽样单位
'}B"071)< 2FV@?x0po 95.statistical sampling 统计抽样
"PO8 Q `Syfl^9B 96.tolerable error 可容忍误差
(2M00J-o O8_!!Qd 97.the risk of under reliance 信赖不足风险
l^B4.1rT %7w8M{I R3 98.the risk of over reliance 信赖过度风险
WBkx!{\z + G[zE 99.the risk of incorrect rejection 误拒风险
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m/{9U #s15AyKz5 100. the risk of incorrect acceptance 误受风险
wU<j=lY?f o?t H[ 101.working trial balance 试算平衡表
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W)q%[) e84%Y8,0 102.index and cross-referencing 索引和交叉索引
nvXjW@)` W*#5Sk 103.cash receipt 现金收入
fjl9* _z{9V7n4 104.cash disbursement 现金支出
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5=rr3%v EG$-D@o\I 105.bank statement 银行对账单
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o 106.bank reconciliation 银行存款余额调节表
?wCX:?g vM5/KrW 107.balance sheet date
资产负债表日
"VSx?74q YM'4=BlJHv 108.net realizable value 可变现净值
x9a\~XL>a #OM)71kB8 109.storeroom 仓库
,+6u6 t8h*SHD9 110.sale invoice 销售发票
a`#lYM%(> uL1lB@G@ 111.price list 价目表
Zl3e=sg= .74C~{}$ 112.positive confirmation request 积极式询证函
~D4l64 t&q~ya/C 113.negative confirmation request 消极式询证函
1Q? RD%lkf Wkjp:`(-$r 114.purchase requisition 请购单
FdzdoMY {"{]S12N 115.receiving report 验收报告
r hucBm 5|K[WvG@Co 116.gross margin 毛利
NFx%e =#y;J(>~| 117.manufacturing overhead 制造费用
su1fsoL0 t[>UAr1Vt 118.material requisition 领料单
UdM2!f 0:u:#))1 119.inventory-taking 存货盘点
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1 Ga3[g yF.Gz`yi 122.audit report 审计报告
g@4~, j7gTVfO 123.entity 被审计单位
!3k-' ),z& 83/m^^F{] 124.addressee of the audit report 审计报告的收件人
`NgQ>KV! E7? n'!= 125.unqualified opinion 无保留意见
8zj&e8&v 4=|Q2qgFV 126.qualified opinion 保留意见
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A%By^L- 127.disclaimer of opinion 无法表示意见
Y3&,U M57<e`m 128.adverse opinion 否定意见
4aBVO%t Ti_G 查看《
注会考试《审计》中的128个英文单词(一) 》
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