61.assessed level of material misstatement risk 重大错报风险的评估水平
#Ny+6XM lhBAT%U\ 62.simall business 小规模企业
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(H mQK3YoC) 63.accounting system
会计系统
QlH[_Pi {OS[0LB 64.test of control 控制测试
JX{rum c/(Dg$DbX 65.walk-through test 穿行测试
_skE\7&>X -KqMSf&9 66.communication 沟通
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=~21.p X7MA>j3m 68.reperformance of internal control 重新执行
I3}I7oc_ 6/Z_r0^O 69.audit evidence
审计证据
]XYD2fR2qA i&)OJy 70.substantive procedures 实质性程序
GAh\6ul UHIXy#+o5 71.assertions 认定
y+Bxe)6^V gf/<sH2} 72.esistence 存在
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8N`Rf;BM (!Fu5m=<8 74.completeness 完整性
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-"bC[ WN 75.rights and obligations 权利和义务
SzUH6|=.R= 5mm&l+N) 76.valuation and allocation 计价和分摊
vOtILL6 h+9~^<oFl 77.cutoff 截止
/In=u6D O gaE8\JSr 78.accuracy 准确性
jRW@$ <mG W"tGCnd 79.classification 分类
T?7++mcA iN5[x{^t 80.inspection 检查
TR'_v[uK3 ?MvL}o\| 81.supervision of counting 监盘
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? =n8M' 82.observation 观察
Yv"B-oy f{{J_""?& 83.confirmation 函证
+\>op,_9I WkPT6d 84.computation 计算
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" 85.analytical procedures 分析程序
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/!*=* 88.audit sampling 审计抽样
1buO&q!vn s Dsq:z 89.error 误差
'7.4!I0' jQ-2SA O 90.expected error 预期误差
Na+h+wD.D [|(=15; 91.population 总体
Cli:;yi&n fC$@m_-KD 92.sampling risk 抽样风险
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NT9| ``^Z 93.non- sampling risk 非抽样风险
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qZ`X ^szi[Cj 94.sampling unit 抽样单位
3XNk*Y[5 8cuI-Swz 95.statistical sampling 统计抽样
?R4%z2rcW sR)jZpmC( 96.tolerable error 可容忍误差
rshUF *dsI>4%m 97.the risk of under reliance 信赖不足风险
ff00s+ &+yoPF 98.the risk of over reliance 信赖过度风险
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43ha eAG)+b 99.the risk of incorrect rejection 误拒风险
D?4bp'0 3 MXDUKh7v3 100. the risk of incorrect acceptance 误受风险
'p[B`Ft3F r4b-.>w 101.working trial balance 试算平衡表
b|\dHi2FT 6r`Xi& 102.index and cross-referencing 索引和交叉索引
^Ww5@ S,vdd7Y 103.cash receipt 现金收入
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=lm <, 8fPTxvXqL 104.cash disbursement 现金支出
m!]J{OGG: QH?sx k2 105.bank statement 银行对账单
j}6h}E&dEr [ B*r{ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
p+y"r4 pX1Us+% 108.net realizable value 可变现净值
[.&n,.k ^1_CS* 109.storeroom 仓库
iU(B#ohW" e&!8UYP 110.sale invoice 销售发票
)UyJ.!Fly q4,/RZhzh 111.price list 价目表
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F SIc~cZ!Yu 112.positive confirmation request 积极式询证函
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11 3{wuifS 113.negative confirmation request 消极式询证函
oe!4ng[ 7OS i2 114.purchase requisition 请购单
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115.receiving report 验收报告
5hTScnL% kfZ(:3W$ 116.gross margin 毛利
pWP1$;8 6?[SlPPE1 117.manufacturing overhead 制造费用
7nP{a"4_ 0Gu?;]GSv 118.material requisition 领料单
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119.inventory-taking 存货盘点
h0I5zQZm Bx6,U4o* 120.bond certificate 债券
QS1lg )<qL8#["U 121.stock certificate 股票
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122.audit report 审计报告
.L]5,#2([ i'\-Y]?[ 123.entity 被审计单位
2b-g`60< S\!vDtD@ 124.addressee of the audit report 审计报告的收件人
$1Zr.ERL|( IreY8.FND 125.unqualified opinion 无保留意见
7PBE(d%m m9+?>/R 126.qualified opinion 保留意见
# s7e/GdKb p(K^Zc 127.disclaimer of opinion 无法表示意见
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^2A:6}? 128.adverse opinion 否定意见
Wh~,?}laj uX]]wj-R3 查看《
注会考试《审计》中的128个英文单词(一) 》
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