61.assessed level of material misstatement risk 重大错报风险的评估水平
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}6\ 62.simall business 小规模企业
H_)\:gTG P5s'cPX 63.accounting system
会计系统
z=1 J{] 4cJ7W_ >i6 64.test of control 控制测试
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O="#yE) {3=M-U~r 68.reperformance of internal control 重新执行
,l`4)@{G ^@?-YWt 69.audit evidence
审计证据
i zJa`K S@i*+&Ot 70.substantive procedures 实质性程序
k(1]!c4J0 _mVq9nBEf 71.assertions 认定
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'Pp! OZ 4uk.) 72.esistence 存在
lc1?Vd$ U-/-aNJ]U 73.occurrence 发生
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LWgYGXWT" <)n8lIK 75.rights and obligations 权利和义务
\49LgN@\ t\44 Pu% 76.valuation and allocation 计价和分摊
0>hV?A $1<V'b[E 77.cutoff 截止
Zp'c>ty= ZL[~[ 78.accuracy 准确性
Yw7+wc8R ( iM*Y"Y 79.classification 分类
H9'Y` -r gBM6{48GF 80.inspection 检查
p)l >bC?3 1 .\|,$ 81.supervision of counting 监盘
+~~FfIzf# xb/L AlJ 82.observation 观察
5Y<O .)Xyzd 83.confirmation 函证
c(Liwuj qK}4r5U 84.computation 计算
-={Z::}S" )Los\6PRn 85.analytical procedures 分析程序
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Sx %qG nvQ 86.vouch 核对
U$CAA5HV] qMy>:,)Z 87.trace 追查
x3ds{Z$,>( \hGoD 88.audit sampling 审计抽样
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b'+x 89.error 误差
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3Z @0}Q"15,I 90.expected error 预期误差
,_HSvs7- -h=K]Y{` 91.population 总体
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-_OCy; 92.sampling risk 抽样风险
Wjf UbKg0 =.vc={_? 93.non- sampling risk 非抽样风险
J:6wFmU 76e%&ZG)Q 94.sampling unit 抽样单位
P%#WeQ+ yEYlQ= [# 95.statistical sampling 统计抽样
EPx_xX 7WZ).,qxY 96.tolerable error 可容忍误差
E]G#"EV!Y Oc\Bu6F 97.the risk of under reliance 信赖不足风险
qs\O(K8 n_G< /8 98.the risk of over reliance 信赖过度风险
02g!mJW>}y 1J8okBhZ 99.the risk of incorrect rejection 误拒风险
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!( 100. the risk of incorrect acceptance 误受风险
Fa x!6&)T?!n 101.working trial balance 试算平衡表
S $wx>715 q5X\wz2N 102.index and cross-referencing 索引和交叉索引
!Jh/M^ kpc3l[.A 103.cash receipt 现金收入
(Uo:WyVj|F 6{2LV&T=u 104.cash disbursement 现金支出
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kx$_~ 105.bank statement 银行对账单
HsA4NRF'7 wNsAVUjLe 106.bank reconciliation 银行存款余额调节表
5|l&` fv` A`E7V}~ 107.balance sheet date
资产负债表日
^,@!L-<~(b FD?!bI4 108.net realizable value 可变现净值
INca Tac7+=T 109.storeroom 仓库
G8}w|'0m b"U{@ 110.sale invoice 销售发票
_g+^ jR4 !<!5;f8 111.price list 价目表
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"1cX ;{Cr+lqTJ 112.positive confirmation request 积极式询证函
bZ!*s >Mml+4<5 113.negative confirmation request 消极式询证函
?L=@Zs xO8-vmf2 114.purchase requisition 请购单
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115.receiving report 验收报告
ZA4NVt.yN uyr56 116.gross margin 毛利
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u&)+~X b!W!Vvf^x 118.material requisition 领料单
FI@!7@ 20[_eu) 119.inventory-taking 存货盘点
aAY=0rCI- jYAD9v% 120.bond certificate 债券
F?b5 !<5 N(<4nAE 121.stock certificate 股票
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Lg$p 122.audit report 审计报告
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'gYUyl /A3tY"Vn 124.addressee of the audit report 审计报告的收件人
JTu^p]os? c}9.Or`? 125.unqualified opinion 无保留意见
,DrE4")4 VEAf,{)Q 126.qualified opinion 保留意见
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BU|=`Kb|)) n6T@A;_g 128.adverse opinion 否定意见
T;(k _F|oL| 查看《
注会考试《审计》中的128个英文单词(一) 》
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