61.assessed level of material misstatement risk 重大错报风险的评估水平
^Q :K$! BtHvfoT 62.simall business 小规模企业
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63.accounting system
会计系统
rw\4KI@ L }Rux<=cd| 64.test of control 控制测试
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X nG%j4r ; 65.walk-through test 穿行测试
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-% fDfjP (&nl}_`7?, 67.flow chart 流程图
}\*Sf[EMD eXaDx%mM 68.reperformance of internal control 重新执行
6HqK%( "DN `@ 69.audit evidence
审计证据
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d4 G\NCEE'A 70.substantive procedures 实质性程序
#129 i2 sk3;;<H 71.assertions 认定
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pa 72.esistence 存在
v1lj /A HYH!; 73.occurrence 发生
B&$89]gs| 5,((JxX$ 74.completeness 完整性
,/ : )FV N_DgnZ7* 75.rights and obligations 权利和义务
;hZ@C!S: Bm7GU`j" 76.valuation and allocation 计价和分摊
09?<K)_G '~cEdGD9H 77.cutoff 截止
X>6a@$Mx P Mvh_>-i 78.accuracy 准确性
<FK><aA_i* e4b~s 79.classification 分类
[Bh]\I' ,{50zx2 80.inspection 检查
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]O\W<'+V 81.supervision of counting 监盘
.2P?1HpK ZD{srEa/a 82.observation 观察
mC7Y * @6!JW(,]\ 83.confirmation 函证
Z9D4;1 hF 1/=;> 84.computation 计算
ZkJM?Fzq $g};u[y 85.analytical procedures 分析程序
bsry([N>w |@ HdTGD 86.vouch 核对
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;Z_C3/b 87.trace 追查
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$, 88.audit sampling 审计抽样
,lJ6"J\8. ,f+5x]F?m 89.error 误差
|7$h@KF=S bZXNo 90.expected error 预期误差
2~DPq p[ wVOL7vh 91.population 总体
t>2^!vl RX1{?*r]Z 92.sampling risk 抽样风险
? ^CGJ1 <yPHdbF 93.non- sampling risk 非抽样风险
h12wk2@P/] z)>{O3 94.sampling unit 抽样单位
@RIEO%S u&x K>7 95.statistical sampling 统计抽样
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=x0gsgj H@ms43v\ 97.the risk of under reliance 信赖不足风险
tJPRR_nZv e}[we: 98.the risk of over reliance 信赖过度风险
J\'5CG /AW>5r] 99.the risk of incorrect rejection 误拒风险
8$kXC+ ZD%_PgiT 100. the risk of incorrect acceptance 误受风险
%UQB?dkf$ it@} dZ 101.working trial balance 试算平衡表
nln6:^w i q:Q$z& 102.index and cross-referencing 索引和交叉索引
v|(b,J3 O)uM&B= 103.cash receipt 现金收入
AsLjU#jn tC:,!4 P$ 104.cash disbursement 现金支出
WnzPPh3PJ Xb-c`k~_ 105.bank statement 银行对账单
A9Wqz"[ }~r6>7I 106.bank reconciliation 银行存款余额调节表
s;7qNwYO dm=F:\C 107.balance sheet date
资产负债表日
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t} i97 ; 108.net realizable value 可变现净值
v-fi9$#^ LIC~Kehi 109.storeroom 仓库
psX%.95Y E ' JC 110.sale invoice 销售发票
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112.positive confirmation request 积极式询证函
_G[I2] ,/`E|eG1G 113.negative confirmation request 消极式询证函
:LiDJF r`R~{;oT 114.purchase requisition 请购单
- (_e=3$ g~c|~u(W 115.receiving report 验收报告
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ZoON5P> U+PCvl=x 117.manufacturing overhead 制造费用
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|1+(Ny.%k aaz"`,7_ 120.bond certificate 债券
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*rn]/w8ZW .pIR/2U\F 122.audit report 审计报告
#W@% K9 ]\RSHz 123.entity 被审计单位
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r=DHt&x= 124.addressee of the audit report 审计报告的收件人
G?-`>N-u ?D(FNd 125.unqualified opinion 无保留意见
WiNr866nB te;Ox!B& 126.qualified opinion 保留意见
U8K&Q4^ `xX4!^0Hm 127.disclaimer of opinion 无法表示意见
N$%61GiulT Vo9>o@FlLM 128.adverse opinion 否定意见
VXkAFgO YO(:32S 查看《
注会考试《审计》中的128个英文单词(一) 》
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