61.assessed level of material misstatement risk 重大错报风险的评估水平
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Qak@~b 62.simall business 小规模企业
dXcMysRc%& 8T1DcA* 63.accounting system
会计系统
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64.test of control 控制测试
(nZ=9+j]d 4~D>oNx4 65.walk-through test 穿行测试
MBTt'6M NbK?Dg8WJG 66.communication 沟通
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xo"4mbTV PQI,vr'R 68.reperformance of internal control 重新执行
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审计证据
nO7o7bc 01d26`G$i~ 70.substantive procedures 实质性程序
qYrGe _ JJ0pc9t 71.assertions 认定
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qqD) ]j#$. $q 72.esistence 存在
}oxaB9r 7 V1k$S( 73.occurrence 发生
_q 9lr8hx <{).x6 74.completeness 完整性
zinl.8Uk m_U6"\n 5 75.rights and obligations 权利和义务
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7 u~T$F/]k> 76.valuation and allocation 计价和分摊
L$kAe1 V^m v{*X@)$ 77.cutoff 截止
jN[6JY1 c\rbLr}l) 78.accuracy 准确性
e/#&5ISk .A[.?7g 79.classification 分类
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80.inspection 检查
*A9{H>Vq z4`n%~w1b 81.supervision of counting 监盘
vo<#sa^,j $ u.T1v 82.observation 观察
ovo I~k' E4@fP]R+ 83.confirmation 函证
8GZjIW*0oq <ORz`^27o 84.computation 计算
U8Jj(]},_ tU2;Wb!Y 85.analytical procedures 分析程序
K}(n;6\ }$c( $ 86.vouch 核对
CN>};>WlG ")gCA:1- 87.trace 追查
f?^xh \$|UFx 88.audit sampling 审计抽样
\4X{\p< l"!;Vkg.5 89.error 误差
SF=|++b1f uvM88# 90.expected error 预期误差
s1apHwJ - uM<+2S 91.population 总体
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y 92.sampling risk 抽样风险
?6]ZQ\, Ym2m1 93.non- sampling risk 非抽样风险
'^Np< d>-EtWd 94.sampling unit 抽样单位
#,{v Js~ qr;" K?NX 95.statistical sampling 统计抽样
*,*5sV M8Lj*JN 96.tolerable error 可容忍误差
5h7DVr! DNO%J^ 97.the risk of under reliance 信赖不足风险
e(5R8ud PS]XLz 98.the risk of over reliance 信赖过度风险
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RUt}* ^Wz{su2 99.the risk of incorrect rejection 误拒风险
}}2hI` 78#ud15Ml 100. the risk of incorrect acceptance 误受风险
"n-xsAG Gukq}ZQ d 101.working trial balance 试算平衡表
u)MA#p { .}>[Kr 102.index and cross-referencing 索引和交叉索引
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Y* m_f^#: 103.cash receipt 现金收入
_erH]E| [ 39eoL;O_ 104.cash disbursement 现金支出
[]^>QsS(X 2*FZ@?X@r 105.bank statement 银行对账单
50`r}s} Q+N @j]' 106.bank reconciliation 银行存款余额调节表
|@|D''u>6 (dZ&Af 107.balance sheet date
资产负债表日
kS!*kk*a *E6 p= 108.net realizable value 可变现净值
K)Ka"H mL+ps x+ 109.storeroom 仓库
3Mt6iZW 4TV9t"Dk+c 110.sale invoice 销售发票
-fn~y1 `Y9@ ?s Q 111.price list 价目表
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pqX=l%{4ES 112.positive confirmation request 积极式询证函
b5C #xxIO 0\A[a4crj 113.negative confirmation request 消极式询证函
hNfL /^w dksnW! 114.purchase requisition 请购单
~Q\[b%>J GM~jR-FZ 115.receiving report 验收报告
.kV/0!q? J)f?x T* 116.gross margin 毛利
<L0_<T F"I@=R-n 117.manufacturing overhead 制造费用
r v>6k:( @m4d 4K@ 118.material requisition 领料单
e9nuQ\= >~k
Y{_ 119.inventory-taking 存货盘点
>d|W>|8e eP8wTStC 120.bond certificate 债券
lC{m;V2 lU3wIB 121.stock certificate 股票
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pZby 122.audit report 审计报告
eyOAG4QTV DzMk eX 123.entity 被审计单位
!+U.)u9 ' }z6HxB]$ 124.addressee of the audit report 审计报告的收件人
A2 rRYzN; ,KWeW^z'7 125.unqualified opinion 无保留意见
5NK:94&JE =Vfj#WL 126.qualified opinion 保留意见
oz--gA:g 1k`!w} 127.disclaimer of opinion 无法表示意见
l\)Q3.w l1msXBC 128.adverse opinion 否定意见
#v1 4"s Z} Q{l;8MCL 查看《
注会考试《审计》中的128个英文单词(一) 》
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