61.assessed level of material misstatement risk 重大错报风险的评估水平
tmOy"mq67 Y(t/=3c[ 62.simall business 小规模企业
0r_~LN^|[ (u^8=# 63.accounting system
会计系统
J90:c@O"w @D=B5f@(o 64.test of control 控制测试
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u CcW3o"=4 65.walk-through test 穿行测试
sZ~03QvkT `y61Bz 66.communication 沟通
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%19~9Tw %f'=9pit 68.reperformance of internal control 重新执行
`*[\b9> _h4]gZ 69.audit evidence
审计证据
tvf5b8(Y- z6 }p4 70.substantive procedures 实质性程序
CVvl &on h<)ceD<, 71.assertions 认定
`k>C%6FG$# YhNrg?nS 72.esistence 存在
l?$X.CwX V)Oot| 73.occurrence 发生
vs$h&o>| Qy"%%keV'T 74.completeness 完整性
Y@:l!4DI [TQYu:e 75.rights and obligations 权利和义务
cWyf04-? %,1TAmJfHa 76.valuation and allocation 计价和分摊
mi$C%~]5m @GD $KR9 77.cutoff 截止
(1q(6! FX9W Xb4w 78.accuracy 准确性
ViyG%Sm *Gv:N6 79.classification 分类
?]bx]Y; eaNfCXHDN 80.inspection 检查
S"@6, 8 e_] 81.supervision of counting 监盘
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+_dr^4 82.observation 观察
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R_b&c 83.confirmation 函证
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3p 84.computation 计算
J zFR9DEt _VjaTw8iM 85.analytical procedures 分析程序
s o1 {X2uFw Gi 86.vouch 核对
A$7K5 ]mi\Y"RO 87.trace 追查
k%u fgHl! olr#3te 88.audit sampling 审计抽样
#g@4c3um| o3\^9-jmp 89.error 误差
j@#RfVx h5T~dGRlR 90.expected error 预期误差
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o<p4r}*AVJ sw}^@0ua= 92.sampling risk 抽样风险
qc.TYp (e~9T MY 93.non- sampling risk 非抽样风险
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!gV{[j?~zr 2"|7 YI 95.statistical sampling 统计抽样
Pzd!"Gl9 qhG2j; 96.tolerable error 可容忍误差
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` 97.the risk of under reliance 信赖不足风险
nv+miyvvm jj;TS% 98.the risk of over reliance 信赖过度风险
T`j{2 etX(~"gG_ 99.the risk of incorrect rejection 误拒风险
ltU{P|7!E 8-H:5E 4Y 100. the risk of incorrect acceptance 误受风险
E_$nsM8? N"RPCd_ 101.working trial balance 试算平衡表
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AqQ5L>:Gq 102.index and cross-referencing 索引和交叉索引
R>~I8k9mM \(=xc2 103.cash receipt 现金收入
TG8 U=9qt gaNe\ 104.cash disbursement 现金支出
eHKb`K7C. k^ fW/ 105.bank statement 银行对账单
YMNLn9 Wi5Dl= 106.bank reconciliation 银行存款余额调节表
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u8~ W`oyDg,D 107.balance sheet date
资产负债表日
@`nG&U w'_|X&@H 108.net realizable value 可变现净值
m+7%]$ }#M>CNi'PU 109.storeroom 仓库
;.xKVH/@ C|g1:#0 110.sale invoice 销售发票
">h$(WCK xL<c/B`-: 111.price list 价目表
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0Ab"+D "X!1^)W-8 112.positive confirmation request 积极式询证函
*wX[zO+o i4WHjeo\ 113.negative confirmation request 消极式询证函
P*}aeu&lnD HE_UHv 114.purchase requisition 请购单
[euR<i*I# 0wSy[z4V 115.receiving report 验收报告
pmurG VM&R
ef4 116.gross margin 毛利
EB}~^ aY ,CPAS}kS 117.manufacturing overhead 制造费用
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2?:OsA} @ZJ}lED3 119.inventory-taking 存货盘点
Btr>ek J{kS4v*J 120.bond certificate 债券
u0)9IZxc 8'qlg|{!~ 121.stock certificate 股票
pV\ >? *}Gys/\!S 122.audit report 审计报告
lx2%=5+i; 73]t5=D: 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
'Ox "YE pXBh^ 125.unqualified opinion 无保留意见
+R;LHRS% x;} 25A| 126.qualified opinion 保留意见
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<s|.2~ ea`6J 128.adverse opinion 否定意见
d( ru5*p 3,*A VcQA 查看《
注会考试《审计》中的128个英文单词(一) 》
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