61.assessed level of material misstatement risk 重大错报风险的评估水平
N7B}O*; Ph\F'xROe 62.simall business 小规模企业
mt .,4 w{ m#Yt 63.accounting system
会计系统
)`RZkCe ST4(|K 64.test of control 控制测试
},3R%?89% JOHp?3 "4 65.walk-through test 穿行测试
L4mTs-M. <Am^z~[ 66.communication 沟通
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Y;PDZbK3 |vN$"mp^a 68.reperformance of internal control 重新执行
cFxSDTR m[#%/ 69.audit evidence
审计证据
% NwoU%q sp,(&Y]US 70.substantive procedures 实质性程序
nTQ (JDf ,,2_/u\"/i 71.assertions 认定
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u"joCZ7`kG 72.esistence 存在
"lb\c CCwK8`% 73.occurrence 发生
$pJ3xp& KKMWD\ 74.completeness 完整性
^f"&}%" M m&{rBz0 75.rights and obligations 权利和义务
<m9JXO:5 |W/Hi^YE2 76.valuation and allocation 计价和分摊
F6h/0i _"`/^L`Q? 77.cutoff 截止
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@Y6hO 78.accuracy 准确性
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79.classification 分类
_4De!q0( JCBnFrP 80.inspection 检查
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/ 2}1!WIin 81.supervision of counting 监盘
5"]aZMua |Yg}WHm 82.observation 观察
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BHBd csm?oU niz 83.confirmation 函证
P}b Dn; ]lC4+{V 84.computation 计算
J\9jsx!WQ e1Dj0s?i~K 85.analytical procedures 分析程序
ROcY'- IrUpExJ 86.vouch 核对
+._f.BRmX. i$2MjFC- 87.trace 追查
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uV#-8a5! J#_\+G i 89.error 误差
!G@V<'F !$4Q]@ } 90.expected error 预期误差
p PU 2ar F5Cqv0HV 91.population 总体
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\Q* /<Gyg7o0 92.sampling risk 抽样风险
9Vh_XBgP #zh6=.,7 93.non- sampling risk 非抽样风险
=2Pz$q*ub :ga 9Db9P 94.sampling unit 抽样单位
BNF++<s ~r7DEy|+ 95.statistical sampling 统计抽样
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Fz: 99=[>Ck)G 96.tolerable error 可容忍误差
@|JPE%T n C\(+K1% 97.the risk of under reliance 信赖不足风险
9}IVNZc jTGS6{E 98.the risk of over reliance 信赖过度风险
g#pIMA#/ :cIu?7A 99.the risk of incorrect rejection 误拒风险
m(Pz7U.Q q>wa#1X) 100. the risk of incorrect acceptance 误受风险
zSX' Jc9@VxWY 101.working trial balance 试算平衡表
)L&n)w F=P+;%. 102.index and cross-referencing 索引和交叉索引
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Vr2uy 103.cash receipt 现金收入
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* 104.cash disbursement 现金支出
7cJO)cm0' Ix%"4/z> 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
hv_pb#1Ks 0Te)s3X 107.balance sheet date
资产负债表日
S.?\>iH[ 'npT+p$V 108.net realizable value 可变现净值
t(LlWd Al;%u0]5 109.storeroom 仓库
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A'n 110.sale invoice 销售发票
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111.price list 价目表
o>QFdx [7ek;d;'t 112.positive confirmation request 积极式询证函
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pfT`W T 113.negative confirmation request 消极式询证函
fS'k;r*r ~Iu21Q(* 114.purchase requisition 请购单
D{3 x}5 3 z{5c 115.receiving report 验收报告
jQw`*Y/, \I`=JKYT 116.gross margin 毛利
HCn]# Z1qATXXf 117.manufacturing overhead 制造费用
4N0W& Dy W6!4Qyn 118.material requisition 领料单
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MSrY*)n!>O d~xU?)n) 120.bond certificate 债券
is_dPc #xJGuYdv 121.stock certificate 股票
,EGD8$RA] WP#_qqO 122.audit report 审计报告
bl!f5RO S( :w&)XI34 123.entity 被审计单位
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)}< el*pYI 124.addressee of the audit report 审计报告的收件人
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k9 125.unqualified opinion 无保留意见
M}KM]< wshp{ y 126.qualified opinion 保留意见
KTAe~y {"@b` 127.disclaimer of opinion 无法表示意见
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mdj 8BoT%kVeJv 128.adverse opinion 否定意见
#B.w7y5* ,oi`BOh 查看《
注会考试《审计》中的128个英文单词(一) 》
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