61.assessed level of material misstatement risk 重大错报风险的评估水平
I|KY+k> / 0'yG1qG 62.simall business 小规模企业
smfG,TI r~$}G-g 63.accounting system
会计系统
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64.test of control 控制测试
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C2q 65.walk-through test 穿行测试
oLrkOn/aY UAsF0&] 66.communication 沟通
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Vs_\ykO V!T^wh; 68.reperformance of internal control 重新执行
Ws-6W!Ib% ;cv.f>Cm 69.audit evidence
审计证据
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^>N8*=y 70.substantive procedures 实质性程序
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Q1bn {S5RK-ax 71.assertions 认定
J)9 AnGWe T@;! yz}Pf 72.esistence 存在
NuC-qG# Nb~,`bu,2 73.occurrence 发生
K #qoR /: Km6Ub?/7o 74.completeness 完整性
z.eJEK Sm$p\ORa 75.rights and obligations 权利和义务
T ;i?w ]3n , AHA 76.valuation and allocation 计价和分摊
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Z D:=t*2-Iv 77.cutoff 截止
oN *SRaAp 9{_8cpm4 78.accuracy 准确性
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^I]LoG: 79.classification 分类
@SU8 \:(U v1LKU 80.inspection 检查
_Zh2eXWdjM lVP9= 81.supervision of counting 监盘
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2&^ L +L9Y} 82.observation 观察
u@<Pu@?xm `TUZZz 83.confirmation 函证
:W~6F*A "hL9f=w 84.computation 计算
TqIAWbb& 7=}6H3|& 85.analytical procedures 分析程序
):e+dt M2}np 86.vouch 核对
}7K@e;YUg &|)hCJu 87.trace 追查
dVa!.q_3 `YPe^!`$ 88.audit sampling 审计抽样
>9ob *6q, Yl$X3wi 89.error 误差
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Sv-;!y 90.expected error 预期误差
59.$ULQVMY v2d<o[[C 91.population 总体
Y=r!2u6r~ IE2CRBfs 92.sampling risk 抽样风险
_}D%iJg# Rq) 0i}F 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
u^Vh.g] tv0Ha A 95.statistical sampling 统计抽样
ny)]GvxI C\7u<2c 96.tolerable error 可容忍误差
hi!`9k Bz?l{4". 97.the risk of under reliance 信赖不足风险
u#1%P5r&X ]nQ+nH 98.the risk of over reliance 信赖过度风险
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|XRImeF'd k0L] R5W 100. the risk of incorrect acceptance 误受风险
o]<jZ_|gB +td<{4oq8 101.working trial balance 试算平衡表
yMb|I~k 6JhMkB^h 102.index and cross-referencing 索引和交叉索引
Z^+rQ.%n"& xRlYr# % 103.cash receipt 现金收入
} ~| k 3V?817&6z 104.cash disbursement 现金支出
Y6A;AmM8 &f-hG3/M 105.bank statement 银行对账单
UP2}q?4 Ql8bt77eI- 106.bank reconciliation 银行存款余额调节表
3Hw[s0[$ e # 5BPI 107.balance sheet date
资产负债表日
Hy] 6W&_2a7* 108.net realizable value 可变现净值
=s;M]: pLnB)z? 109.storeroom 仓库
x0A7O u`_*g^5q" 110.sale invoice 销售发票
v>H=,.`0\ 9cG<hX9`F 111.price list 价目表
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DZ ?iv=53<c# 112.positive confirmation request 积极式询证函
H=p`T+ /aY pIMi9} 113.negative confirmation request 消极式询证函
E)W@{?.o# T p<s1'" 114.purchase requisition 请购单
OX\$ nQ\o ?,)"~c$hZ 115.receiving report 验收报告
9pLg+6O _'!kuE,*1 116.gross margin 毛利
-:<lkq&/ )K;]y-Us[ 117.manufacturing overhead 制造费用
&^!h}D%T/ 6ZOy&fd,Ty 118.material requisition 领料单
xq[Yg15d% Xgat-cy'DA 119.inventory-taking 存货盘点
fvqd'2 t q/PNJ#< 120.bond certificate 债券
6B" egYv $4m*kQ 121.stock certificate 股票
1/;o =:=/Gz1 122.audit report 审计报告
fThgK;Qy'U p?# pT}1 123.entity 被审计单位
hH>``gK (=u'sn:s 124.addressee of the audit report 审计报告的收件人
e,gyQjJR 3@<zg1.9- 125.unqualified opinion 无保留意见
-SCM:j%h Z[?mc|*x 126.qualified opinion 保留意见
A m"(+>W21 skg|>R,kE 127.disclaimer of opinion 无法表示意见
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E j:,9%tg 128.adverse opinion 否定意见
h8{(KRa 6 F<|t\KOW 查看《
注会考试《审计》中的128个英文单词(一) 》
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