61.assessed level of material misstatement risk 重大错报风险的评估水平
fVVD}GM= *B84Y.d f 62.simall business 小规模企业
2$`Y 4b 3t ^FVmP d*1 63.accounting system
会计系统
#{^qBP[ $DtUTh3) 64.test of control 控制测试
I6gduvkXi4 l N0u1)'2 65.walk-through test 穿行测试
#K/JU{" |sl^4'Ghc 66.communication 沟通
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^N8k1K; 68.reperformance of internal control 重新执行
Oamz>Hplu A zp!;+ 69.audit evidence
审计证据
zSu,S4m_; )CmHC3 70.substantive procedures 实质性程序
pU[yr'D.r ckv8QAm 71.assertions 认定
8?x:PkK LR\8M(rtvH 72.esistence 存在
Q#.E-\=^ OdNcuiLa 73.occurrence 发生
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U0srwt97S 74.completeness 完整性
D*?LcxX !IB}&m 75.rights and obligations 权利和义务
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d}Z,l w`3.wALb 76.valuation and allocation 计价和分摊
};EB[n n}fV$qu 77.cutoff 截止
i}i>ho-8 ;DVg[# 78.accuracy 准确性
A wk1d M)AvcZNs 79.classification 分类
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:A^ [9:";JSl"Y 80.inspection 检查
rKd|s7l ='_3qn. 81.supervision of counting 监盘
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NA!U 82.observation 观察
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^q B 7^mQfQv 83.confirmation 函证
j]]5&u/l 1<MJ3"60 84.computation 计算
{6wXDZxv 6A}tA$*s7 85.analytical procedures 分析程序
$b2~H+u( Dhfor+Epy 86.vouch 核对
,8d&uR}x o_[~{@ RoR 87.trace 追查
v\qyDZ VV YnW9uy5 88.audit sampling 审计抽样
JG1q5j##]b YI > xxWA 89.error 误差
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, csxn"Dz\ 90.expected error 预期误差
-1`}|t; MpvGF7H 91.population 总体
aNQ(xiskb wL^x9O|`p9 92.sampling risk 抽样风险
d6-q" ]` A*7 93.non- sampling risk 非抽样风险
+7nvy^m J$sp6g>K 94.sampling unit 抽样单位
+aPe)U<t ]KXyi;n2 95.statistical sampling 统计抽样
nn$^iw` \u(Gj]B#" 96.tolerable error 可容忍误差
* LWihal 4^4T#f2=e 97.the risk of under reliance 信赖不足风险
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[0 98.the risk of over reliance 信赖过度风险
!M9mX%UQ rd$T6!I 99.the risk of incorrect rejection 误拒风险
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MnP h4MBw=Tz~ 100. the risk of incorrect acceptance 误受风险
@~N"MsF3 <w8H[y"c 101.working trial balance 试算平衡表
6c/0OM# QtWe,+WWV 102.index and cross-referencing 索引和交叉索引
99,=dzm hNgT/y8 103.cash receipt 现金收入
]n<Ba7Y /6yVbo" 104.cash disbursement 现金支出
1&7?f Z?3B1o9 105.bank statement 银行对账单
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g3MPa#g 106.bank reconciliation 银行存款余额调节表
2Dvq3VbiO" KV9~L`=]i 107.balance sheet date
资产负债表日
kApD D[ N 7!m<d,]N 108.net realizable value 可变现净值
qs_cC3"=%= u(?U[pe[ 109.storeroom 仓库
^gpd '*b ]~f-8!$$R 110.sale invoice 销售发票
]gv3|W P*PJ 111.price list 价目表
f4NN?"W) XtBEVqrhi 112.positive confirmation request 积极式询证函
lb=fS% M\7F1\ X 113.negative confirmation request 消极式询证函
$*P+ r;H#cMj 114.purchase requisition 请购单
$kMe8F_ .Zs.O/ 115.receiving report 验收报告
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2.v`J=R V2@(BliP 117.manufacturing overhead 制造费用
R3)ccom v~._]f$: 118.material requisition 领料单
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-qpM 6t =T?Xph{ 120.bond certificate 债券
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.N\t3\9} |q\i, } 122.audit report 审计报告
wGIRRM !b Ju;^^ 123.entity 被审计单位
0%IZ -]) \RFA?PuY 124.addressee of the audit report 审计报告的收件人
bS55/M w Bqk+ne 125.unqualified opinion 无保留意见
]2iIk=r$ PG|Zu3[ 126.qualified opinion 保留意见
L/vw7XNrX WUQa2$. 127.disclaimer of opinion 无法表示意见
aE"dpY
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q1r-xsjV= F%%mcmHD# 查看《
注会考试《审计》中的128个英文单词(一) 》
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