61.assessed level of material misstatement risk 重大错报风险的评估水平
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7YKI 62.simall business 小规模企业
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X6Ydd 63.accounting system
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"[GIW+ui mvUYp,JECl 64.test of control 控制测试
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` RNX}W lo-s 65.walk-through test 穿行测试
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N5t96X 8%`Sx[ 66.communication 沟通
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4 6Mk@,\1 68.reperformance of internal control 重新执行
G =< KAJ 'd6hQ4Vw4 69.audit evidence
审计证据
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Q 70.substantive procedures 实质性程序
t'9E~_!C 'a"<uk3DT 71.assertions 认定
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72.esistence 存在
79x^zqLb jjl4A}*0 73.occurrence 发生
pd7FU~- &LL81u6=S 74.completeness 完整性
&Puu Xz< -h.YQC` 75.rights and obligations 权利和义务
N(1jm F ;WGY)=-gv 76.valuation and allocation 计价和分摊
z>y,}#D?C 89 fT?tT 77.cutoff 截止
MQG$J!N :K8T\ 78.accuracy 准确性
{5%<@<?) F=P|vYL&& 79.classification 分类
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Xkdw 80.inspection 检查
Vn8Qsf1f Y$Uvt_ 81.supervision of counting 监盘
Yhlk#>I YKM(qh2 82.observation 观察
|}mBW@ah mZM5aTQ3 83.confirmation 函证
9Hc#[Ml 4]dPhsey 84.computation 计算
a[#4Oq/t$ <M\Z}2 d 85.analytical procedures 分析程序
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mP|^ ,2kWj7H%7 86.vouch 核对
?xG #4P<C= Gu_s:cgB9F 87.trace 追查
,5L&$Q6 Y0eu^p) 88.audit sampling 审计抽样
{'}Ofj >2C;5ba 89.error 误差
+zw<iB)J hQet?*diU 90.expected error 预期误差
qK#* UR0% !.w S+ 91.population 总体
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vP{C 92.sampling risk 抽样风险
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8'$T81 93.non- sampling risk 非抽样风险
TLV)mCZ S%T1na^x 94.sampling unit 抽样单位
$8eq&_gJ 6>vj({,1Y* 95.statistical sampling 统计抽样
je{5iIr3/ O42An$} 96.tolerable error 可容忍误差
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|pp 97.the risk of under reliance 信赖不足风险
$qEJO=v O'mX7rY<<( 98.the risk of over reliance 信赖过度风险
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+5HO T{wj 1R:h$*-z 100. the risk of incorrect acceptance 误受风险
fcBSs\\C~ P]x@h 101.working trial balance 试算平衡表
jBB<{VV| aY?}4Bx 102.index and cross-referencing 索引和交叉索引
+X- k)9 ; 6zu! 103.cash receipt 现金收入
^wHO!$ :@3d 104.cash disbursement 现金支出
$Z,+aLmb J7maG|S(DF 105.bank statement 银行对账单
6D+k[oHZm [+%*s3`c# 106.bank reconciliation 银行存款余额调节表
~/.&Z`ls G.N3R 107.balance sheet date
资产负债表日
);*GOLka {:dE_tqo 108.net realizable value 可变现净值
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9 \:#b9t{B- 110.sale invoice 销售发票
}i[jJb`bY VEn%_9(] 111.price list 价目表
kjmF-\ <zUmcZ 112.positive confirmation request 积极式询证函
K0#tg^z5d :V"}"{(6 113.negative confirmation request 消极式询证函
+Rvj]vd}& K~E]Fkw!; 114.purchase requisition 请购单
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X T S.lFg:K 115.receiving report 验收报告
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rsh[ 116.gross margin 毛利
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I4A^# 117.manufacturing overhead 制造费用
p$=3&qR 6 5N6%N1 118.material requisition 领料单
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zz9.OnZ~ m$ JQ[vgh 120.bond certificate 债券
1ERz:\ b6i0_fOO 121.stock certificate 股票
5_O.p3$tV AsLAm#zq 122.audit report 审计报告
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w9oiu$7), 123.entity 被审计单位
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~/D} 124.addressee of the audit report 审计报告的收件人
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ey+~ 125.unqualified opinion 无保留意见
l nZ=< T Y'Af I^K 126.qualified opinion 保留意见
1zM`g_(# f+1]#"9i| 127.disclaimer of opinion 无法表示意见
\i&yR]LF `b2I)xC# 128.adverse opinion 否定意见
JrQN-e! +j<Nu)0iY 查看《
注会考试《审计》中的128个英文单词(一) 》
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