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
oT-gZedW( m<h%BDSzr{ 63.accounting system
会计系统
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!&{rnK 64.test of control 控制测试
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Rjv7 65.walk-through test 穿行测试
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Z< x~V[}4E%> 66.communication 沟通
J?9jD:x e0TYHr)X>3 67.flow chart 流程图
H)Btm f' ?/P~[ 68.reperformance of internal control 重新执行
{V6&((E8 {Rkd;`Q`! 69.audit evidence
审计证据
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Ugz? 70.substantive procedures 实质性程序
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y{8{G 71.assertions 认定
e$J>z { |NuMDVd+s 72.esistence 存在
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~jh 73.occurrence 发生
2!{D~Gfl= yp#!$+a} 74.completeness 完整性
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" 75.rights and obligations 权利和义务
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tm+*ik=x| 'z ?Hv 77.cutoff 截止
*'>_X X B*Tn@t W 78.accuracy 准确性
Q;]JVT1 n 9B5D:.G 79.classification 分类
F\m^slsu7= .d<K` .O; 80.inspection 检查
P8eCaZg?(3 |J-X3`^\H 81.supervision of counting 监盘
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<?s 82.observation 观察
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}K 83.confirmation 函证
9{u= MgeC-XQM 84.computation 计算
5#GMp 5W&L6.J}+ 85.analytical procedures 分析程序
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bhFDx 2:38CdkYp 86.vouch 核对
BJjic% V dKzG,/1W[m 87.trace 追查
5T x4u%g |'h(S| 88.audit sampling 审计抽样
_4by3?<c B!wN%>U 89.error 误差
|p:4s"NT #_DpiiS,.Q 90.expected error 预期误差
ZC?~RXL( +F)EGB%LXs 91.population 总体
vNSUrf,r =-r"@2HBq 92.sampling risk 抽样风险
;/Hr ZhOE t\M6 d6 93.non- sampling risk 非抽样风险
1dN/H)] WZ'<iI 94.sampling unit 抽样单位
`=(<!nXJx 1aAOT6h 95.statistical sampling 统计抽样
y\??cjWb] xrf|c 96.tolerable error 可容忍误差
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~8cQ ``/L18 97.the risk of under reliance 信赖不足风险
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SY,ns*>1F 98.the risk of over reliance 信赖过度风险
"yu{b]AU Qw0k-t0=4 99.the risk of incorrect rejection 误拒风险
G<C D4:V m6i ,xn 100. the risk of incorrect acceptance 误受风险
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x2U 101.working trial balance 试算平衡表
G#%Sokkb' K*:=d}^ 102.index and cross-referencing 索引和交叉索引
z4YDngf=4 mnA_$W3~I 103.cash receipt 现金收入
Vh0cac|X 7m#EqF$P 104.cash disbursement 现金支出
-b!?9T?} }ILBX4c 105.bank statement 银行对账单
-C2!`/U "09v6Tx 106.bank reconciliation 银行存款余额调节表
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/P54S 107.balance sheet date
资产负债表日
>#h,q|B v.RA{a 9 108.net realizable value 可变现净值
n.l#(`($4 ;-3&yQ7N) 109.storeroom 仓库
,a>Dv@$Y LH54J;7Y 110.sale invoice 销售发票
wqG#jC!5 lf-.c$.> 111.price list 价目表
t^&hG7L_m, "nz\YQdg 112.positive confirmation request 积极式询证函
CzlG#?kU?2 G ]h 113.negative confirmation request 消极式询证函
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>~ *wPoW yV`Tw"p 117.manufacturing overhead 制造费用
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*$O5.`] m^FKE: 119.inventory-taking 存货盘点
>)D=PvGlmp Ko&4{}/ 120.bond certificate 债券
(g@X.*c8 P<>NV4 121.stock certificate 股票
+tk`$g U`[viH>K 122.audit report 审计报告
BvvjaC GLIY!BU<C 123.entity 被审计单位
[Q:mq=<Z% m=n79]b:N 124.addressee of the audit report 审计报告的收件人
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V%09R K Zg NL| 125.unqualified opinion 无保留意见
I:t?# )wl 4Q#{, y944 126.qualified opinion 保留意见
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rV\G/)xL /*;a6S8q 128.adverse opinion 否定意见
N( 7(~D=)B uhj]le! 查看《
注会考试《审计》中的128个英文单词(一) 》
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