61.assessed level of material misstatement risk 重大错报风险的评估水平
?yop#tjCbY fQcJyX 62.simall business 小规模企业
(LzVWz m v0)I rO 63.accounting system
会计系统
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[EpE, &GF@9BXI3 64.test of control 控制测试
ssGp:{]v/ vZ[wr@) 65.walk-through test 穿行测试
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x"q!=&>f {%W'Zx 68.reperformance of internal control 重新执行
tQ=P.14>: CN4Q++{ 69.audit evidence
审计证据
H&`0I$8m CX/ _\0G4 70.substantive procedures 实质性程序
/<7'[x< ' jAX&7G` 71.assertions 认定
-\C;2&( 3Au3>q, 72.esistence 存在
zvjp]yTx" KwO;ICdJ 73.occurrence 发生
yf3c-p 7]se!k, 74.completeness 完整性
*HiN:30DZ S"+X+Oxp7? 75.rights and obligations 权利和义务
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*}. 76.valuation and allocation 计价和分摊
zf+jQ V0 70oZ 77.cutoff 截止
Zi'}qs$v [X K^3pT_ 78.accuracy 准确性
;7,>2VTm >@?!-Fy5 79.classification 分类
Fo\* Cr9D <k59Ni9 80.inspection 检查
d)hA'k L\;n[,. 81.supervision of counting 监盘
Egy#_ RT{ })~M}d2LXB 82.observation 观察
aY:u-1 "u29| OY 83.confirmation 函证
haNi[| W}^X;f 84.computation 计算
p1}umDb% #6okd*^ 85.analytical procedures 分析程序
cX~J6vNy5 VINb9W}G[ 86.vouch 核对
4WspPHj hbfN1"z 87.trace 追查
pE&'Xr#P> _#;UXAi 88.audit sampling 审计抽样
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s>pM+PoGYd @J~hi\&` 90.expected error 预期误差
MKiP3kt8 faTp|T`nY 91.population 总体
Xg<R+o I(rZ(|^A 92.sampling risk 抽样风险
GN0s`'#"3% mCb1^Y 93.non- sampling risk 非抽样风险
QVT|6znw 4eD>DW 94.sampling unit 抽样单位
>~+qU&'2 P:8qmDXo 95.statistical sampling 统计抽样
#{f%b,.yxt _|^cudRv 96.tolerable error 可容忍误差
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KA 97.the risk of under reliance 信赖不足风险
;*+wg5| :<QmG3F 98.the risk of over reliance 信赖过度风险
b+/z,c6w 1r9.JS 99.the risk of incorrect rejection 误拒风险
TmEJ!)* g.,_E4L 100. the risk of incorrect acceptance 误受风险
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&m5FYm\ wk9qyv< 102.index and cross-referencing 索引和交叉索引
$R&K-;D/8 7gnrLc$]O 103.cash receipt 现金收入
59k[A~)~ hBRcI0R 104.cash disbursement 现金支出
B'}pZOa[Wb ;0"p)O@s04 105.bank statement 银行对账单
][?@)) BbCaIt 106.bank reconciliation 银行存款余额调节表
Z%4w{T+[ :iEIo7B 107.balance sheet date
资产负债表日
^l8&y;-T YJm64H,[ 108.net realizable value 可变现净值
=zsA@UM0 `z1E]{A 109.storeroom 仓库
Neb") "K)ue@? 110.sale invoice 销售发票
YiGSFg VKb=)v[K 111.price list 价目表
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fDp"- 112.positive confirmation request 积极式询证函
{lO>i&mx w l#jSj%pd 113.negative confirmation request 消极式询证函
Va-. n4A#T#D!t3 114.purchase requisition 请购单
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g /D~MHO{ 115.receiving report 验收报告
W*WSjuFr2 qBDhCE 116.gross margin 毛利
~!7!Y~(+ o |"iW" + 117.manufacturing overhead 制造费用
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d`sIgll&n phP% 119.inventory-taking 存货盘点
(yO8G-Z0 2qDyb]9 120.bond certificate 债券
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`)n/J+g 121.stock certificate 股票
79d<,q;uR rp_Aw 122.audit report 审计报告
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0ra]}[( 3R?6{. 123.entity 被审计单位
;y]BXW&l& !.cno& 124.addressee of the audit report 审计报告的收件人
8;<3Tyjzu ,cFBLj(@ 125.unqualified opinion 无保留意见
fqm-?vy} DTN)#GCtF 126.qualified opinion 保留意见
\H{UJ <7*d2 127.disclaimer of opinion 无法表示意见
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if (_n U}<y_i 128.adverse opinion 否定意见
k`=&m" "}^}3"/. 查看《
注会考试《审计》中的128个英文单词(一) 》
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