61.assessed level of material misstatement risk 重大错报风险的评估水平
@j?)uJ0Q :sXn*k4v 62.simall business 小规模企业
RS[>7-9 [5TGCGxP{ 63.accounting system
会计系统
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fk* 64.test of control 控制测试
x9VR>ux& 8!u8ZvbFG 65.walk-through test 穿行测试
UBvea(z-# *S=zJyAO 66.communication 沟通
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V.Ki$0> fI1,L" 68.reperformance of internal control 重新执行
@XFy^? DZ~qk+,I 69.audit evidence
审计证据
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w. q\a'pp9d 70.substantive procedures 实质性程序
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o&b1-=MC2 x7l3&;yDv 72.esistence 存在
yCT:U&8%F ;;g'C*_ 73.occurrence 发生
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e9] 74.completeness 完整性
*%wfR7G[B sX$EdIq 75.rights and obligations 权利和义务
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UcwX}o 76.valuation and allocation 计价和分摊
dwAFJhgh ?E:L6,a 77.cutoff 截止
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3>t^Xu~ yC]X&1,:z 79.classification 分类
{@8TGHKv ">^O{X\ 80.inspection 检查
4#^?-6 i-`n5, 81.supervision of counting 监盘
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KixS)sG 82.observation 观察
o|?bvFC {Ex*8sU%p% 83.confirmation 函证
* vMNv 42wa9UL<Ka 84.computation 计算
Y}pCBw 7jL3mI;n%; 85.analytical procedures 分析程序
z]Dbca1a` d!i#@XZ^ 86.vouch 核对
H=j&uv8 l].Gz`L 87.trace 追查
b=Y:`&o=[ G$B( AWL 88.audit sampling 审计抽样
,>rr|O c{dge/2yb 89.error 误差
6eNo}Tos9 ;Xw'WMb*= 90.expected error 预期误差
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m#6{5 L-T3{I,3 91.population 总体
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z!r-g(^G 93.non- sampling risk 非抽样风险
6:v$g @1w9!\7Vt 94.sampling unit 抽样单位
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k$ Z EGZF@#N 95.statistical sampling 统计抽样
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u]> ^K#PcPF-j 96.tolerable error 可容忍误差
lStYfO:<'v $YX\&%N 97.the risk of under reliance 信赖不足风险
Wx<fD() Gs% cod 98.the risk of over reliance 信赖过度风险
Sf2pU!5n^ <{"]&bl 99.the risk of incorrect rejection 误拒风险
MifPZQ #=G[~m\ 100. the risk of incorrect acceptance 误受风险
2$g3ABfV JIl<4 %A 101.working trial balance 试算平衡表
wm$1LZ8o-` &{Zt(%\ ' 102.index and cross-referencing 索引和交叉索引
-Tw96 dv ptrQ~m- 103.cash receipt 现金收入
19u'{/Y" $:#{Y;d 104.cash disbursement 现金支出
S-^RZ" 8KQ]3Z9p 105.bank statement 银行对账单
lAxbF vT#$`M< 106.bank reconciliation 银行存款余额调节表
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|-W7n'n 107.balance sheet date
资产负债表日
c3X'Sv cZ@z]LY.g 108.net realizable value 可变现净值
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vakAl; Jzg>Y?jN R 110.sale invoice 销售发票
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xWW"B*A 111.price list 价目表
vgc#IEx@ q"|,HpQ 112.positive confirmation request 积极式询证函
&B</^: 5ayM}u%\~ 113.negative confirmation request 消极式询证函
7>Af"1$g !ys82 114.purchase requisition 请购单
#bqc}h9 x-Kq=LFy. 115.receiving report 验收报告
Vt {uG z$VA]tI( 116.gross margin 毛利
zHI_U\"8D @A_bZQ@ 117.manufacturing overhead 制造费用
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3[Nu1 118.material requisition 领料单
&i&k 4 ^^u{W|'CaH 119.inventory-taking 存货盘点
nhfHY-l}7 gD"]uj< 120.bond certificate 债券
U#I8Rd I, 6*] g)m 121.stock certificate 股票
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122.audit report 审计报告
3;wAm/Z:Q p[Pa(a,B7 123.entity 被审计单位
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UZHX5+S (vq0Gl 124.addressee of the audit report 审计报告的收件人
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_vQtV] Xknp*(9 126.qualified opinion 保留意见
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5'JONw'\ 127.disclaimer of opinion 无法表示意见
7oPLO(0L K3uNR w 128.adverse opinion 否定意见
P}] xz Vy Uxla,CCp- 查看《
注会考试《审计》中的128个英文单词(一) 》
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