61.assessed level of material misstatement risk 重大错报风险的评估水平
%z(=GcWm f#b[KB^Z,2 62.simall business 小规模企业
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nK=V` 63.accounting system
会计系统
JwVv+9hh Xxw.{2Ji!q 64.test of control 控制测试
Sp:de,9@ ?&_\$L[ 65.walk-through test 穿行测试
&p/k VM mn` Ae= 66.communication 沟通
ghiElsBU 8;rS"!qM 67.flow chart 流程图
v0H#\p bc-}Qn 68.reperformance of internal control 重新执行
`rQl{$9IC }$U6lh/Ep 69.audit evidence
审计证据
XE\bZc <{uIB;P 70.substantive procedures 实质性程序
Mq$=zsj xy>mM"DOH 71.assertions 认定
<0}'#9>O H;E{Fnarv 72.esistence 存在
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73.occurrence 发生
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Zz 74.completeness 完整性
EZV$1pa x #g,l2_! 75.rights and obligations 权利和义务
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On(d krU2S- 76.valuation and allocation 计价和分摊
} q(0uzaG *^ BE1- 77.cutoff 截止
Mk;j"ZDF v>R.ou( 78.accuracy 准确性
4F?1,-X Fjb[Ev 79.classification 分类
IK);BN2<L 2$ =HDwv 80.inspection 检查
!5-[kG& mHy]$Z 81.supervision of counting 监盘
nceF4Ty P2kZi=0 82.observation 观察
M#m7g4*L ! D![Twlll 83.confirmation 函证
6G],t)<A'- &\r%&IX/ 84.computation 计算
gu!A:Q N8TO"`wdbs 85.analytical procedures 分析程序
EC0auB7G P.0-( 86.vouch 核对
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C9 'I2)-=ZL6 87.trace 追查
WjB[e> *(rE< 88.audit sampling 审计抽样
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4w,}1uNEf ` {p5SYj 90.expected error 预期误差
t/CNxfY [B[ J%?NS 91.population 总体
|j<'[gB\p %M`&}'6' 92.sampling risk 抽样风险
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tQj} 93.non- sampling risk 非抽样风险
s0u$DM2 NKRXY~zHh 94.sampling unit 抽样单位
7>'F=}6[Y ='FEC-f95 95.statistical sampling 统计抽样
6yU~^))bx }|d:(* 96.tolerable error 可容忍误差
?#'qY6 ^ ntT|G0E 97.the risk of under reliance 信赖不足风险
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LuVj9+1 S 98.the risk of over reliance 信赖过度风险
,F[mh TJ<PT 99.the risk of incorrect rejection 误拒风险
1NTe@r!y lc#H%Qlg 100. the risk of incorrect acceptance 误受风险
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2:abe 101.working trial balance 试算平衡表
7]Egu D4 >h9U~#G= 102.index and cross-referencing 索引和交叉索引
VXa]L4jJ9 v7-'H/d. 103.cash receipt 现金收入
]kPco4 ;u%h wlo 104.cash disbursement 现金支出
B@4#y9`5 d7&PbITN 105.bank statement 银行对账单
AYi$LsLhO /H)g<YA 106.bank reconciliation 银行存款余额调节表
gOk O8P6P8 Um~jp:6p 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
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HFV 109.storeroom 仓库
5IepVS(>?v ;?rW`e2 110.sale invoice 销售发票
mH?hzxa+ HOw hl 111.price list 价目表
p#&6Ed*V 5*CwQJC< 112.positive confirmation request 积极式询证函
,uw&)A +SJ aE] $ 113.negative confirmation request 消极式询证函
zt8ZJlNK &$=F$ 114.purchase requisition 请购单
[Yv5Sw @.0,ka,X 115.receiving report 验收报告
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9we=aX5 [kXe)dMX8 117.manufacturing overhead 制造费用
<[q)2 5RL h3:,Gbyap 118.material requisition 领料单
xnLf R6B Ut%ie=c 119.inventory-taking 存货盘点
H0Tt(:.& u,C-U!A 120.bond certificate 债券
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aG C{Fo^-3 121.stock certificate 股票
=:b/z1-v qUo(hbp 122.audit report 审计报告
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Aiw."| 2|cIu ' U 123.entity 被审计单位
"[%NXan 8dpVB#]pp, 124.addressee of the audit report 审计报告的收件人
CI,-qi G{J9Fb8 125.unqualified opinion 无保留意见
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w ;HC"hEc! 126.qualified opinion 保留意见
-{<%Wt9 R6!3Y/Q@ 127.disclaimer of opinion 无法表示意见
U!Lws#\X ^mGT ZxO 128.adverse opinion 否定意见
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[W;14BD7 查看《
注会考试《审计》中的128个英文单词(一) 》
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