61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
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W91B, 63.accounting system
会计系统
&}Cm9V V8 }yK$4b 64.test of control 控制测试
|fOQm O2-9Oo@#, 65.walk-through test 穿行测试
}RDGk+x7| ;1A4p`) 66.communication 沟通
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I!|_C~I` 2 X@2[!%nm 68.reperformance of internal control 重新执行
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审计证据
nM>oG'm[n {+F/lN@ 70.substantive procedures 实质性程序
nK)U.SZ yL7D;<!S& 71.assertions 认定
7H %>\^A^ Om,+59ua* 72.esistence 存在
esIEi!d kG^DHEne 73.occurrence 发生
T6*naH wKIQK!B)mF 74.completeness 完整性
4RGEg;]S uckag/tv 75.rights and obligations 权利和义务
NiQ`,Q$B P4-`<i]!S 76.valuation and allocation 计价和分摊
:GBWQXb G Gt3V}"B3\ 77.cutoff 截止
YIvJN /GD4GWv : 78.accuracy 准确性
%QCh#v=ks y1G Vn o 79.classification 分类
yl0&|Ub S!j=hj@qW 80.inspection 检查
)7l+\t $6kVhE!; 81.supervision of counting 监盘
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Ri =>evx rXPq'k'h#- 83.confirmation 函证
$1y8gm '/trM %< 84.computation 计算
iZ} w>1 =ZR9zL=h 85.analytical procedures 分析程序
r BQFC4L ]r8t^bqe 86.vouch 核对
_w0t+=& EnnT)qos 87.trace 追查
p'qH [<s W6T&hB 88.audit sampling 审计抽样
"~<~b2Y"5 W<VHv"?V 89.error 误差
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o3qv945 90.expected error 预期误差
D8Rmxq! oDUMoX%4s 91.population 总体
?<'W~Rm6n c5e\ckqm^ 92.sampling risk 抽样风险
L@r.R_*H?s GuWBl$|+b 93.non- sampling risk 非抽样风险
@3 c#\jx lM*O+k 94.sampling unit 抽样单位
l|A8AuO*? "S`wwl 95.statistical sampling 统计抽样
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xTn Rk%M~ D*- 96.tolerable error 可容忍误差
o$VH,2 QF z|*6fFE 97.the risk of under reliance 信赖不足风险
HDyZzjgG 03WRj+w 98.the risk of over reliance 信赖过度风险
v6?\65w,| K)&XQ`& 99.the risk of incorrect rejection 误拒风险
B:4qW[U# P&0cF{ 100. the risk of incorrect acceptance 误受风险
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\C#b@xLnX 101.working trial balance 试算平衡表
YO$b# sDm},=X} 102.index and cross-referencing 索引和交叉索引
;}~Bv<# +A ?+G 103.cash receipt 现金收入
K)UOx#xe1 sFCs_u1tNN 104.cash disbursement 现金支出
/%9p9$kFot P=[x!}.I 105.bank statement 银行对账单
h_G|.7! KH>sCEt 106.bank reconciliation 银行存款余额调节表
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U]#Q n UCk0:{ 107.balance sheet date
资产负债表日
B4Af t V03+&jF 108.net realizable value 可变现净值
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109.storeroom 仓库
MuwQZ]u w7FoL 110.sale invoice 销售发票
WNs}sNSf K B!5u 9 111.price list 价目表
%v+=;jw Pao%pA.< 112.positive confirmation request 积极式询证函
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ecj7BT[mLI ; Y"N6% 114.purchase requisition 请购单
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116.gross margin 毛利
?<U{{C fKHE;A*>% 117.manufacturing overhead 制造费用
C$d>_r Ub_4yN; 118.material requisition 领料单
QJn`WSw$_- C/=XuKE-t 119.inventory-taking 存货盘点
9Q;c,] $w#r"= ) 120.bond certificate 债券
W_`A"WdT. LD>\#q8a* 121.stock certificate 股票
ytz SAbj EH*o"N`!r 122.audit report 审计报告
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_oFs #kW 123.entity 被审计单位
b:J(b? "TcW4U9 124.addressee of the audit report 审计报告的收件人
L<V3KS2y G:W>I=^DaR 125.unqualified opinion 无保留意见
`J0i.0p _>m-AI4^ 126.qualified opinion 保留意见
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I~S=;o 127.disclaimer of opinion 无法表示意见
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CEU7 O81X;JdP3 128.adverse opinion 否定意见
9BEFr/. #R0A= ! 查看《
注会考试《审计》中的128个英文单词(一) 》
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