61.assessed level of material misstatement risk 重大错报风险的评估水平
-kb;h F}. |Ew&. fgz 62.simall business 小规模企业
:H/Rhx= j rg B56LL 63.accounting system
会计系统
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&8A EQX?Zs?C 64.test of control 控制测试
:M.]- +( [x0*x~1B 65.walk-through test 穿行测试
q*}$1 zb }x:}9iphF 66.communication 沟通
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7|5 68.reperformance of internal control 重新执行
8aVj@x$' 5:T}C@ 69.audit evidence
审计证据
HG3iK jWK>=|)=c 70.substantive procedures 实质性程序
=/19 -Y: ^39?@xc@ 71.assertions 认定
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Vh 72.esistence 存在
gyobq'o- 1n#{c5T 73.occurrence 发生
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74.completeness 完整性
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7@& 75.rights and obligations 权利和义务
ZFtN~Tg =_[Ich,} 76.valuation and allocation 计价和分摊
Fyc":{Jd `eKFs0M. 77.cutoff 截止
fwSI"cfM u+ 8wBb5! 78.accuracy 准确性
k"+/DK,: \7Fp@ .S3 79.classification 分类
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y!5e 80.inspection 检查
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W\O.[7JP 81.supervision of counting 监盘
I9YMxf>nI LHs^Xo18 82.observation 观察
j^ttTq|l X + B=?|M 83.confirmation 函证
1r<'&f5 SA~oGgk=P 84.computation 计算
uy([>8uu <H|]^An!H 85.analytical procedures 分析程序
oSH]TL2@Cd vZIx> 86.vouch 核对
hmv*IF. rR(\fX!dg 87.trace 追查
u9{Z*w3L7 (n2=.9k! 88.audit sampling 审计抽样
l'?(4N *!,k`=.([# 89.error 误差
cLIeo{H !lI1jb" 90.expected error 预期误差
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Zxzw*Y1J z"Wyf6H0T 92.sampling risk 抽样风险
$ ~/x;z: Y~UWUF%aK 93.non- sampling risk 非抽样风险
6W)#FO` WU6F-{M"? 94.sampling unit 抽样单位
T>m|C}yy -9(nsaV 95.statistical sampling 统计抽样
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U2t} 96.tolerable error 可容忍误差
wArzMt}[ #$JY&!M 97.the risk of under reliance 信赖不足风险
yXro6u?rC \m+;^_;5GW 98.the risk of over reliance 信赖过度风险
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bRx}ih 99.the risk of incorrect rejection 误拒风险
HCa EETk5 "SV/'0 100. the risk of incorrect acceptance 误受风险
1P/4,D@ 03 ;L 101.working trial balance 试算平衡表
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9&E 102.index and cross-referencing 索引和交叉索引
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gaL UeaHH]U 103.cash receipt 现金收入
eit %U nb(Od,L 104.cash disbursement 现金支出
?YnB:z*eV O2Tna<cR& 105.bank statement 银行对账单
oTf^-29d + $/mh 106.bank reconciliation 银行存款余额调节表
4M>E QF& i$z*~SuM# 107.balance sheet date
资产负债表日
{Lvta4}7( ]dnB, 108.net realizable value 可变现净值
C oO0~q 9S{0vc/2@ 109.storeroom 仓库
b+THn'2 0vcFX)]yW 110.sale invoice 销售发票
}z_7?dn/ @;{iCVW 111.price list 价目表
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&=laZxe 112.positive confirmation request 积极式询证函
+qmV|$rmM >\>!Q V1@ 113.negative confirmation request 消极式询证函
Z|zT%8.8N kSO:xS0 _N 114.purchase requisition 请购单
.Yxf0y?uv ;V4f6[<]'z 115.receiving report 验收报告
3NgyF[c {_X&{dZLX 116.gross margin 毛利
Q5tx\GE +<n8O~h 117.manufacturing overhead 制造费用
.q9i10C vkW]?::Cfd 118.material requisition 领料单
q#.+P1"U ]D|Hq4ug 119.inventory-taking 存货盘点
$(;0;!t. `6y\.6j 120.bond certificate 债券
.0]Odf:@ 4 UnN~ 121.stock certificate 股票
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SgY\h{{sP 122.audit report 审计报告
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Vg M}`G}* 123.entity 被审计单位
S$i3/t ^I6GH?19>e 124.addressee of the audit report 审计报告的收件人
LArfX,x3i R?+:Js/ 125.unqualified opinion 无保留意见
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E} *\F,?yU 126.qualified opinion 保留意见
nWv6I& zNJ-JIo% 127.disclaimer of opinion 无法表示意见
W&Kjh|[1QZ 7|q _JdKoU 128.adverse opinion 否定意见
o'p[G]NQ1o RTv zS] 查看《
注会考试《审计》中的128个英文单词(一) 》
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