61.assessed level of material misstatement risk 重大错报风险的评估水平
B(,j*,f a&%v ^r[ 62.simall business 小规模企业
OXD*ZKi8 ]3I@5 }5% 63.accounting system
会计系统
Y20T$5{# ?d`j} 64.test of control 控制测试
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N::!m ?#Y1E~N 65.walk-through test 穿行测试
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CMC9%uq 6@-O#,]J 69.audit evidence
审计证据
LjPpnjU Z!*k 0<Z 70.substantive procedures 实质性程序
2c%b V~]&1 71.assertions 认定
e7M6|6nb 7O<K?;I 72.esistence 存在
8DcIM(;Z )Ag{S[yZ 73.occurrence 发生
8RjFp2)W U[M~O*9 74.completeness 完整性
,nSapmg {) Pg N 75.rights and obligations 权利和义务
XU6SYC"t%~ To =JE}jzo 76.valuation and allocation 计价和分摊
"Zu>cbE wkKSL 77.cutoff 截止
A?"/ >LM M s Q=1 78.accuracy 准确性
{9XQ~t"m^ G!E1N(%o 79.classification 分类
[ ]42$5eof e,Sxu[2 80.inspection 检查
Y{ OnW98 )M_|r2dDq3 81.supervision of counting 监盘
Esdw^MGL2 <b_?[%(u 82.observation 观察
PZk"!I<oN 5E0dX3- 83.confirmation 函证
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>;+q,U} 84.computation 计算
RSBk^ L16">,5 85.analytical procedures 分析程序
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(8( 86.vouch 核对
QSyPtjg] &VT O9d 87.trace 追查
$PFE>=nM /7igPNhx 88.audit sampling 审计抽样
t)hi j&wzu c|Fu6LF a 89.error 误差
#A=ER[[ 0X4I-xx# 90.expected error 预期误差
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]}L tf,9 WB3YN+Xl3 92.sampling risk 抽样风险
F.-:4m(Z 6xoCB/] 93.non- sampling risk 非抽样风险
Wd?=RO`a N `[ ?db-% 94.sampling unit 抽样单位
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U@ G<Y}QhFU 95.statistical sampling 统计抽样
KN".0WU :5_394v 96.tolerable error 可容忍误差
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uKiNYI_ 97.the risk of under reliance 信赖不足风险
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+!XZqS 98.the risk of over reliance 信赖过度风险
Rk!8eN Pf mZ~f?{ 99.the risk of incorrect rejection 误拒风险
UeU`U @0-vf>e3- 100. the risk of incorrect acceptance 误受风险
remRmY? Q-Oj%w4e 101.working trial balance 试算平衡表
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qU-@Y$ 7'Gkip 103.cash receipt 现金收入
W^)'rH >1 hhz 104.cash disbursement 现金支出
^J)0i_RS *vOk21z77d 105.bank statement 银行对账单
~8U 0(n:^ l<:\w.Gl 106.bank reconciliation 银行存款余额调节表
-l?\hmDl SE6c3 107.balance sheet date
资产负债表日
qK]Om6 a~ Fb6d1I^wR 108.net realizable value 可变现净值
V#X<Yt A+hA'0isF@ 109.storeroom 仓库
vGwpDu\RgX s&1}^'| 110.sale invoice 销售发票
fT{%zJU }z5u^_-m 111.price list 价目表
=s&ycc;-5} VcLzv{ 112.positive confirmation request 积极式询证函
;*cCaB0u UmG|_7 113.negative confirmation request 消极式询证函
CIj7'V yiMqe^zy 114.purchase requisition 请购单
<[?ZpG cVli^*se 115.receiving report 验收报告
Q096M 0m }WHq? 116.gross margin 毛利
|IDZMd0 *gOUpbtXa 117.manufacturing overhead 制造费用
>Q:h0b_$U TT={>R[B 118.material requisition 领料单
*z&hXYm X'j9l4Ph7 119.inventory-taking 存货盘点
=3dd1n;8> 9ePom'1f1 120.bond certificate 债券
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o9 121.stock certificate 股票
fJ&\Z9zY 5]K2to)>` 122.audit report 审计报告
ZqXp f "(Nt9K%P) 123.entity 被审计单位
slaH 2}$xR v1p^="IHI 124.addressee of the audit report 审计报告的收件人
%DM0Z8P$B- >4J(\'}m| 125.unqualified opinion 无保留意见
85lcd4&~ F>eo.|' 126.qualified opinion 保留意见
#I\" 'n5M KbMan~Pb6 127.disclaimer of opinion 无法表示意见
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?ic vsJDVJ += 128.adverse opinion 否定意见
Zgo%Jo 'V\V=yc1 查看《
注会考试《审计》中的128个英文单词(一) 》
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