61.assessed level of material misstatement risk 重大错报风险的评估水平
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wm T/ qEUT90 62.simall business 小规模企业
}]UB;id' L?Yoh< 63.accounting system
会计系统
Q>qFM9Z k#}g,0@ 64.test of control 控制测试
1\L[i];L8 nsb4S{ 65.walk-through test 穿行测试
xKOq[d/8 iv(5&'[p 66.communication 沟通
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gLE7Edcp6V ExHAY|UA 68.reperformance of internal control 重新执行
(IbW;bV "k$JP 69.audit evidence
审计证据
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-(l@ s,*c@1f? 70.substantive procedures 实质性程序
4y}"Hy MVCl.o 71.assertions 认定
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; 72.esistence 存在
mT*{-n_Zs T_<BVM 73.occurrence 发生
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V_U'P>_I 74.completeness 完整性
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0]K 75.rights and obligations 权利和义务
_DPOyR2 e yw'7 76.valuation and allocation 计价和分摊
m:Go-tk zGcqzYbuA 77.cutoff 截止
w8~K/>!f P}3}ek1Ax 78.accuracy 准确性
YJ7V`Np u3tZ[Y2 c 79.classification 分类
0>6DSQq~t( mjnUs-`W| 80.inspection 检查
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X2^wu Md;/nJO~{ 81.supervision of counting 监盘
K=u0nrG* (d2@Mz 82.observation 观察
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//U^sFL iy5R5L2 83.confirmation 函证
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Rc"^oS 84.computation 计算
D>T],3U(H ,35&G"JK5 85.analytical procedures 分析程序
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8e IvBGpT"(I 86.vouch 核对
%.x@gi q 0??Yr 87.trace 追查
^Ip3A (hZ:X)E> 88.audit sampling 审计抽样
hY\{| !DjT<dxf 89.error 误差
8LM#WIm? \ a-CN> 90.expected error 预期误差
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1`j ?p8Qx\%* 91.population 总体
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}m)1 92.sampling risk 抽样风险
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&Bn6* 6!7Pm>ml 93.non- sampling risk 非抽样风险
.{rbw9 E)'8U 94.sampling unit 抽样单位
wgd<3 X 99ASIC! 95.statistical sampling 统计抽样
x6yW:tUG5 R ZcH+?7 96.tolerable error 可容忍误差
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IP7h' 97.the risk of under reliance 信赖不足风险
F$6?t.@J a>Re^GT+z 98.the risk of over reliance 信赖过度风险
]O{_O&w Q)6va}2ai 99.the risk of incorrect rejection 误拒风险
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y+) 6mG3fMih. 100. the risk of incorrect acceptance 误受风险
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'+c 101.working trial balance 试算平衡表
j=3-Qk`"/| O2#S: ~h 102.index and cross-referencing 索引和交叉索引
)bW<8f2 ; h+ q 103.cash receipt 现金收入
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!UNNjBBP7 5RhF+p4 105.bank statement 银行对账单
Xem| o& D!l8l49hLu 106.bank reconciliation 银行存款余额调节表
STT2o= ~zMKVM1Q., 107.balance sheet date
资产负债表日
(|0b7|'T swZpWC 108.net realizable value 可变现净值
i:k-" |3@=CE7G 109.storeroom 仓库
&:8T$UV m3?e]nL4W 110.sale invoice 销售发票
XtW_ _7 `E[&v 111.price list 价目表
G2@KI- v72,h 112.positive confirmation request 积极式询证函
Jk*QcEE= |Y{PO&-?r 113.negative confirmation request 消极式询证函
1~EO+ N9*UMVU 114.purchase requisition 请购单
GN%<"I. u%aFb* 115.receiving report 验收报告
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/C OX)BP.h# 116.gross margin 毛利
LhKY}R [tN` :}? 117.manufacturing overhead 制造费用
Iv1c4" $B ?? Ip?P 118.material requisition 领料单
?H0m<jO8~ p,s&61] 119.inventory-taking 存货盘点
IDmsz "i''Ui\H 120.bond certificate 债券
65"uD7; Gbx";Y8 121.stock certificate 股票
FG _, ^6&_|f 122.audit report 审计报告
W^|J/Y48 [iXi\Ex 123.entity 被审计单位
K051usm (olLB 124.addressee of the audit report 审计报告的收件人
=VCQ* w=$'Lt! 125.unqualified opinion 无保留意见
!3?~#e{_ p.aE 126.qualified opinion 保留意见
/sH0x,V ul$omKI$} 127.disclaimer of opinion 无法表示意见
F#^L9 $$~a=q,P[ 128.adverse opinion 否定意见
U_}hfLILi .hgH9$\ 查看《
注会考试《审计》中的128个英文单词(一) 》
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