61.assessed level of material misstatement risk 重大错报风险的评估水平
z1Q2*:)c UoRDeYQ`E 62.simall business 小规模企业
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Y DUon 63.accounting system
会计系统
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Pl 64.test of control 控制测试
m&cvU>lC 6$(0Ty 65.walk-through test 穿行测试
!tr9(d <Wf0QO, 66.communication 沟通
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0BDoBR kF2Qv.5! 68.reperformance of internal control 重新执行
\!4|tBKVY X~zRZ0 69.audit evidence
审计证据
en%B>]QI (HJ$lxk<2h 70.substantive procedures 实质性程序
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+,wWhhvlzv 71.assertions 认定
J% AG` B{99gwMe] 72.esistence 存在
Ge1duRGa :ln/`_ 73.occurrence 发生
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`R* 74.completeness 完整性
1b+h>.gWar Z:c*!`F 75.rights and obligations 权利和义务
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kOs_ 76.valuation and allocation 计价和分摊
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2jv 77.cutoff 截止
&L'6KEahR HSC6;~U 78.accuracy 准确性
g41<8^( {s9<ej~<R 79.classification 分类
]7l{g9?ZtV S2bexbp0o 80.inspection 检查
lfRH`u i=V-@|Z 81.supervision of counting 监盘
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D=JlA~tS> q55M8B 4w 83.confirmation 函证
S!<"Swf: PMY~^S4O 84.computation 计算
cPSti P]-#wz=S 85.analytical procedures 分析程序
B/rzh? b _}^u-fJ/~ 86.vouch 核对
lm!FM`m >-eS&rma 87.trace 追查
)Z&HuEg{ZR G-ZhGbAI7 88.audit sampling 审计抽样
E;$$+rA z:?: 89.error 误差
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90.expected error 预期误差
moe/cO5a9 lZBv\JE 91.population 总体
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Lc8fP$ *iYMX[$ 92.sampling risk 抽样风险
i!tc ?o8a_9+ 93.non- sampling risk 非抽样风险
shD+eHo$ B9AbKK$` 94.sampling unit 抽样单位
`LqnEutzc 4':MI|/my_ 95.statistical sampling 统计抽样
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L5 <34 7 C{q 96.tolerable error 可容忍误差
m+p4Mc%u y&h~Oa?,; 97.the risk of under reliance 信赖不足风险
2G H)iUmc fs7~NY 98.the risk of over reliance 信赖过度风险
=m7C Jc ["<5?!bU 99.the risk of incorrect rejection 误拒风险
yX`J7O{= =I7[L{+~Y 100. the risk of incorrect acceptance 误受风险
M *v^N]>"G {rz>^ 101.working trial balance 试算平衡表
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J ,Io0ZE>`V 102.index and cross-referencing 索引和交叉索引
s* @QT8% X"wFQa 103.cash receipt 现金收入
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ma^IL KLON; 104.cash disbursement 现金支出
tD865gi >=bt 105.bank statement 银行对账单
GsI[N% &&ja|o- 106.bank reconciliation 银行存款余额调节表
d4Ixuux<3 $x/J+9Ww 107.balance sheet date
资产负债表日
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+%gla DZ,<Jmg&e* 108.net realizable value 可变现净值
8 qn{ AwtIWH*e 109.storeroom 仓库
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u+*Yr9 110.sale invoice 销售发票
Sb^a dd0dT }F~f&<GX6 111.price list 价目表
\m@]G3=] /@6E3lhS 112.positive confirmation request 积极式询证函
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~q< C+DG+_%V*S 113.negative confirmation request 消极式询证函
bOi};/f CZF^Wxk 114.purchase requisition 请购单
bN]\K/ u}^a^B$ 115.receiving report 验收报告
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<WO&$& )-MA!\=< 118.material requisition 领料单
~ W2:NQ>i =PI^X\if88 119.inventory-taking 存货盘点
dl7Riw-J #8P#^v]H 120.bond certificate 债券
y>DfM5> 0*/mc9 6 121.stock certificate 股票
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Xw&QrTDS` :!r9 =N9 123.entity 被审计单位
A@9U;8k AsTMY02| 124.addressee of the audit report 审计报告的收件人
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{JCSR2BB 125.unqualified opinion 无保留意见
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tq7 126.qualified opinion 保留意见
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Y ls8olLM> 127.disclaimer of opinion 无法表示意见
_C7abw- `I]1l MJ)o 128.adverse opinion 否定意见
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.yZ 查看《
注会考试《审计》中的128个英文单词(一) 》
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