61.assessed level of material misstatement risk 重大错报风险的评估水平
}|(v0] xC.Tipn> 62.simall business 小规模企业
f|-%., ZH8Oidj` 63.accounting system
会计系统
A&($X)t #tQ__V 64.test of control 控制测试
0N4+6k| KeE)9e 65.walk-through test 穿行测试
56^#x Wd/m]]W8Q 66.communication 沟通
%LeZd}v Y SD|#0 67.flow chart 流程图
k<!xOg \XT~5N6 68.reperformance of internal control 重新执行
a) 5;Od #a=~a=c(^ 69.audit evidence
审计证据
n6s[q-td ?_Y2'O 70.substantive procedures 实质性程序
':LV"c4t kMY1Xb 71.assertions 认定
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72.esistence 存在
M~t;&po v'H\KR-; 73.occurrence 发生
OVgx2_F }E]&,[4&M 74.completeness 完整性
P{_Xg,Z E{B=%ZNnm 75.rights and obligations 权利和义务
F1UTj"<e b Q6<R4 76.valuation and allocation 计价和分摊
F F7 UpIt"+d2& 77.cutoff 截止
_k2*2db "J(W)\ 78.accuracy 准确性
'2BE"e H|i39XV 79.classification 分类
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*Q 80.inspection 检查
`(@}O?w!1 $X%'je 81.supervision of counting 监盘
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g8^YDrH 82.observation 观察
DEcsFC/SK 6I`Lszs 83.confirmation 函证
+{F2hEYP v;m}<3@' 84.computation 计算
e;ej/)no` Hp!c\z; 85.analytical procedures 分析程序
mcB8xE ollk {N 86.vouch 核对
?rG>SA>o /:],bNb 87.trace 追查
d5O_~xf& 8Q2qroT 88.audit sampling 审计抽样
=Pu;wx9 bm:"&U*tu' 89.error 误差
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|q:p^;x 90.expected error 预期误差
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Ja@zeD)f" CCQ38P@rv 92.sampling risk 抽样风险
9< $n'g 7eyVm;LQD 93.non- sampling risk 非抽样风险
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AoGVey 94.sampling unit 抽样单位
^OWA l9"T"9C{ 95.statistical sampling 统计抽样
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c*A XzBnj7E 96.tolerable error 可容忍误差
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2= 97.the risk of under reliance 信赖不足风险
f1_b``M yK3b^ 98.the risk of over reliance 信赖过度风险
MY]<^/Q WE|-zo 99.the risk of incorrect rejection 误拒风险
X5hamkM*m bI_T\Eft 100. the risk of incorrect acceptance 误受风险
i6@c@n XFiP8aX< 101.working trial balance 试算平衡表
+%%Ef] 7i$)iNW 102.index and cross-referencing 索引和交叉索引
#S*`7MvM hN3*]s;/6z 103.cash receipt 现金收入
PS=N]e7k' &*4C{N 104.cash disbursement 现金支出
sG6ts,={ OrJuE[R. 105.bank statement 银行对账单
@*VfG CQ( ZVin+ z 106.bank reconciliation 银行存款余额调节表
d}Y\;'2, ~Gz
b^ 107.balance sheet date
资产负债表日
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@EN]u y|7sh 108.net realizable value 可变现净值
z{N~AaY Duu)8ru 109.storeroom 仓库
8`{)1.d5[ ~g|Z6-?4Jj 110.sale invoice 销售发票
nbMxQODk z3bRV{{YqN 111.price list 价目表
,_$}>MY; '[z529HN 112.positive confirmation request 积极式询证函
t6+c"=P# KS3>c7 113.negative confirmation request 消极式询证函
UCz\SZ{za |g@n'^] 114.purchase requisition 请购单
@ gv^ ? +q(,P@* 115.receiving report 验收报告
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!NFO WP5QA8`3 117.manufacturing overhead 制造费用
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g"dq;H JdK'~-L 119.inventory-taking 存货盘点
Nf!g1D"U OtVRhR3> 120.bond certificate 债券
S#{jyU9 ] P5K=S.g 121.stock certificate 股票
cUH.^_a NR6wNz&81 122.audit report 审计报告
I0qSx{K J_|LGrt}) 123.entity 被审计单位
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CV 9Ev<t\B 124.addressee of the audit report 审计报告的收件人
2d# 3LnO X>la!}sV 125.unqualified opinion 无保留意见
mdtG W Xv&&U@7 126.qualified opinion 保留意见
H:k?#7D( [qL{w&R 127.disclaimer of opinion 无法表示意见
kF@Z4MB}yr Km)VOX[ZZ 128.adverse opinion 否定意见
X7g@.Oy` x@)G@'vV| 查看《
注会考试《审计》中的128个英文单词(一) 》
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