61.assessed level of material misstatement risk 重大错报风险的评估水平
&(rWl`eTY` hPDKxYD]f 62.simall business 小规模企业
rtRbr_ zKO7`.* 63.accounting system
会计系统
K Lg1(W( _*fNa!@hY 64.test of control 控制测试
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:{k$ ]R#:Bq!F 65.walk-through test 穿行测试
\=AA,Il IW3k{z 66.communication 沟通
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h_vTA a>'ez0C 68.reperformance of internal control 重新执行
50W+!' LH8jT 69.audit evidence
审计证据
[y[d7V9_o D(#f`Fj; 70.substantive procedures 实质性程序
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{cHp i2~uhGJ 71.assertions 认定
lW&(dn)} IOcQI:4.` 72.esistence 存在
elOeXYO0 cqS :Zq 73.occurrence 发生
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74.completeness 完整性
Ke\\B o, ;]>kp^C# 75.rights and obligations 权利和义务
r~t`H*C)} `Y#At3{ 76.valuation and allocation 计价和分摊
9\?OV@ {^VtD 77.cutoff 截止
<'a~ Y3B"o E.oJ[; 78.accuracy 准确性
{ez$kz <v_=k],W 79.classification 分类
Jz}nV1G(jz K}~$h,n 80.inspection 检查
Ps!MpdcL3 VY0.]t 81.supervision of counting 监盘
I`kfe`_ ef5)z}B 82.observation 观察
OXEk{#Uf[3 8i# 83.confirmation 函证
BUO5g8m{ v= 55{ 84.computation 计算
*'<AwG& ?+yr7_f3* 85.analytical procedures 分析程序
nw+~:c RgJ@J/p" 86.vouch 核对
$)i`!7`4= )g0lI 87.trace 追查
f%Q{}fC{* Xz+%Ym 88.audit sampling 审计抽样
)r2Y@+.FN RZOK+!H: 89.error 误差
:t}\%%EbmE {VgE07r 90.expected error 预期误差
ALF0d|>=uj SepjF 91.population 总体
$~/2!T_ ^9g$/8[^c_ 92.sampling risk 抽样风险
"g{q=[U} v, $r.g; 93.non- sampling risk 非抽样风险
'0<d9OlJ} aAo|3KCs 94.sampling unit 抽样单位
dGIdSQ~ _ OxlA)$.hpu 95.statistical sampling 统计抽样
(m~>W"x/ 7FB?t<x 96.tolerable error 可容忍误差
jk AjYR . S$6|KY u 97.the risk of under reliance 信赖不足风险
D!<F^mtl Kl1v^3\{ 98.the risk of over reliance 信赖过度风险
3<0b_b JzyCeM = 99.the risk of incorrect rejection 误拒风险
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c>@1 ( xs'D4 100. the risk of incorrect acceptance 误受风险
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J vB:\ZX4 101.working trial balance 试算平衡表
FXQWT9Kk~_ IkrB} 102.index and cross-referencing 索引和交叉索引
eV;r /4 =C"[o\]VV 103.cash receipt 现金收入
b IDUa Ss3p6%V/ 104.cash disbursement 现金支出
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106.bank reconciliation 银行存款余额调节表
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资产负债表日
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6I:Qr aukcO;oG< 108.net realizable value 可变现净值
S|85g1}t S}6Ld(_ 109.storeroom 仓库
r$7. ?OD$`{1 110.sale invoice 销售发票
PmR].Ohzi asWk]jjMG 111.price list 价目表
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XI="( 112.positive confirmation request 积极式询证函
M'*s5:i S{c/3k~ 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
=i/Df? OO:S2-]Y>e 115.receiving report 验收报告
/{T&l*' O-?rFNavxp 116.gross margin 毛利
l;?:}\sI= u]^s2v 117.manufacturing overhead 制造费用
5ggyk0 yD\q4G 118.material requisition 领料单
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1d^~KBfv W .a>K$ 120.bond certificate 债券
^y<^hKjV L/k35 x8 121.stock certificate 股票
Q*DT" W/0 i~@gI5[k+ 122.audit report 审计报告
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123.entity 被审计单位
73Dxf - (tK_(gO 124.addressee of the audit report 审计报告的收件人
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X_WSwm \GFqRRn 125.unqualified opinion 无保留意见
7 N}@zPAZ [2:d@=%. 126.qualified opinion 保留意见
Yuv(4a<M% r~b.tpH 127.disclaimer of opinion 无法表示意见
pPReo) l`v5e"V 128.adverse opinion 否定意见
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! >AEp\* 查看《
注会考试《审计》中的128个英文单词(一) 》
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