61.assessed level of material misstatement risk 重大错报风险的评估水平
-sGfpLy<6 Tm[IOuhM'? 62.simall business 小规模企业
zF(I#|Vo 2#ha Icm" 63.accounting system
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<<v,9*h G(|ki9^@"9 64.test of control 控制测试
>va#PFHA WU{G_Fqaz 65.walk-through test 穿行测试
(2QFwBW] FbJlyWND 66.communication 沟通
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69.audit evidence
审计证据
+l2{EiQw ~DhYiOSo 70.substantive procedures 实质性程序
MI!C% me$7\B;wy 71.assertions 认定
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2> 72.esistence 存在
F%lP<4Vx PR{?l 73.occurrence 发生
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\!t/< 74.completeness 完整性
B:a&)Lwp0 3rTYe6q$U 75.rights and obligations 权利和义务
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5pI2G 77.cutoff 截止
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O]~ cv^ #)tt}GX 79.classification 分类
?^Q!=W<7 SQ]&nDd 80.inspection 检查
TV#pUQ3K {2}O\A 81.supervision of counting 监盘
-k|r#^(G2 7d]}BLpjWz 82.observation 观察
a"0Xam TPt<(-}W 83.confirmation 函证
)Pakb!0H@t \&`S~c V9 84.computation 计算
s6lo11 /d&zE|! 85.analytical procedures 分析程序
<6)Ogv", B4r4PSB>! 86.vouch 核对
`-"2(Gp /=*h\8c~ 87.trace 追查
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,;Yzm 88.audit sampling 审计抽样
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!S 89.error 误差
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P 90.expected error 预期误差
uwXquOw 7$b!-I+a2 91.population 总体
M^AwOR7< |`1lCyV\tE 92.sampling risk 抽样风险
4`yCvPu ) kfA5xi[ 93.non- sampling risk 非抽样风险
:$~)i?ge<5 fr#Y<=Jo 94.sampling unit 抽样单位
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~H ]wMd!.lm- 95.statistical sampling 统计抽样
X+z!?W*a +)h *) 96.tolerable error 可容忍误差
T@GT=1E) 'X d_8. 97.the risk of under reliance 信赖不足风险
Ly"u }e ~,WG284 98.the risk of over reliance 信赖过度风险
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s!X@ l 99.the risk of incorrect rejection 误拒风险
\1cay#X {?!=~vp 100. the risk of incorrect acceptance 误受风险
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7Bk.r 9fj3q>Un, 101.working trial balance 试算平衡表
gHpA@jdC* 4{=zO(> 102.index and cross-referencing 索引和交叉索引
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}:~Jy| *pK bMG# 103.cash receipt 现金收入
``$Dgj[ 1O]'iS" 104.cash disbursement 现金支出
2#1"(m{ }^U7NZn<" 105.bank statement 银行对账单
|T\`wcP`q Sio^FOTD 106.bank reconciliation 银行存款余额调节表
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G6* iZ}Afj 107.balance sheet date
资产负债表日
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meey5} 108.net realizable value 可变现净值
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' R?MRRq 109.storeroom 仓库
_uwM%M; wCw-EGLR 110.sale invoice 销售发票
(k/[/`3ST W^#HR 111.price list 价目表
@{N2I$%6 go >*n\ 112.positive confirmation request 积极式询证函
A#;6~f H3\4&q 113.negative confirmation request 消极式询证函
1W3+ng Z>hS&B 114.purchase requisition 请购单
VBnD:w"z ;w>Dqem 115.receiving report 验收报告
%3b;`Oa omz%:'m`~ 116.gross margin 毛利
7[z^0?Pygf 0<tce 117.manufacturing overhead 制造费用
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aSj!X'`; 118.material requisition 领料单
DwSB(O#X @uA=v/>+ 119.inventory-taking 存货盘点
>=Bl/0YH ! |4fww 120.bond certificate 债券
BNi6I\wa ?.Iau/ 121.stock certificate 股票
K/WnK:LU o]T-7Gs4p 122.audit report 审计报告
%G6Q+LMwm Ao?y2 [sE 123.entity 被审计单位
QAGR\~ D)shWJRlvW 124.addressee of the audit report 审计报告的收件人
(h{"/sR P:D@5 125.unqualified opinion 无保留意见
ByyvRc,v 6=N!()s 126.qualified opinion 保留意见
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%>g-dw 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
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;Jl 查看《
注会考试《审计》中的128个英文单词(一) 》
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