61.assessed level of material misstatement risk 重大错报风险的评估水平
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ZL&n 62.simall business 小规模企业
`$\Y,9E}x _r|$H_# 63.accounting system
会计系统
$V)LGu2(m a".uS4x 64.test of control 控制测试
5i$~1ZC +B@NSEy/+ 65.walk-through test 穿行测试
A2"xCJ0` ZCMB]bL-e 66.communication 沟通
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hqY9\,.C <8At= U 68.reperformance of internal control 重新执行
05MtQB J7.bFW' 69.audit evidence
审计证据
wDZFOx0#8 6mBX{-Z[ 70.substantive procedures 实质性程序
v}]x>f m=S[Y^tR 71.assertions 认定
D.<CkDB j#U?'g 72.esistence 存在
=D4EPfQn1 GD'C^\EaZ 73.occurrence 发生
/)de`k" BQBO]<99 74.completeness 完整性
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75.rights and obligations 权利和义务
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$YSD%/c 76.valuation and allocation 计价和分摊
o oIMN = %MP s}B 77.cutoff 截止
&U xN.vl Ytx+7OLe 78.accuracy 准确性
_'H<zZo {7eKv+30 79.classification 分类
%TG$5')0 z[v5hhI)4 80.inspection 检查
G-3.- Lx?bO`=qg7 81.supervision of counting 监盘
&F'v_9 <\^X,,WtO 82.observation 观察
|k/; . TKLy38 83.confirmation 函证
7^iF,N X_'.@q<!CV 84.computation 计算
/"CKVQ B@zJ\Ir[ 85.analytical procedures 分析程序
pN0c'COy^ qqzQKN 86.vouch 核对
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LmVOL{ ;wQWt_OtuJ 87.trace 追查
EJWMr`zdn FYcMvY 88.audit sampling 审计抽样
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C0T[ 89.error 误差
kw-/h+lG {sm={q 90.expected error 预期误差
f6L_uk`{ jq0tMTb%L 91.population 总体
!W%HAlUAG[ M?cKt.t 92.sampling risk 抽样风险
~2H7_+.# WQ5sC[& 93.non- sampling risk 非抽样风险
Ab2g),;c }uHc7gTBF7 94.sampling unit 抽样单位
R^B2J+O j^%i?BWw 95.statistical sampling 统计抽样
Gr6ma*)y~t Ar<OP'C 96.tolerable error 可容忍误差
qz0v1057# R NA03 97.the risk of under reliance 信赖不足风险
4|$D.`Wu =` i 7? 98.the risk of over reliance 信赖过度风险
m@O\Bi}=} D@^F6am% 99.the risk of incorrect rejection 误拒风险
VNYLps@4H 4*+EUJ| 100. the risk of incorrect acceptance 误受风险
*}_/:\v kQ#eWk J, 101.working trial balance 试算平衡表
H~ZSw7!M8 \OU+Kl< 102.index and cross-referencing 索引和交叉索引
<y.D0^68 ]JD$fS=_ 103.cash receipt 现金收入
^mum5j "qj[[LQ 104.cash disbursement 现金支出
`U g.c i52R,hz 105.bank statement 银行对账单
fiZv+R<x1 OpL 6Y+< 106.bank reconciliation 银行存款余额调节表
uWWv`bI>x c"YK+2 107.balance sheet date
资产负债表日
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w3w*"M [;=ky<K0E 109.storeroom 仓库
Dgm%Ng 9(l'xu X 110.sale invoice 销售发票
,xz^k/. =|!~0O 111.price list 价目表
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112.positive confirmation request 积极式询证函
Zd(d]M_x ]= NYvv>H 113.negative confirmation request 消极式询证函
9Bk}g50$# 7S2F^,w 114.purchase requisition 请购单
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GnOo+hB (d;(FBk=' 117.manufacturing overhead 制造费用
W[>Tq T63 7h]R{ _ 118.material requisition 领料单
Qg>GW nh=Us^xD 119.inventory-taking 存货盘点
93Gur(j^ 6h_ k`z 120.bond certificate 债券
++!E9GU{ ^R7z LHU; 121.stock certificate 股票
(bt]GAxb1 W>s'4C` 122.audit report 审计报告
E@jl: -*E (1,#=e+ 123.entity 被审计单位
gwaC?tf[ wmr%h q 124.addressee of the audit report 审计报告的收件人
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[9PFMn 125.unqualified opinion 无保留意见
,*Z[P%<9 *6D%mrK 126.qualified opinion 保留意见
8Qz7uPq TcLaWf!c5 127.disclaimer of opinion 无法表示意见
"$IwQ ,okJ eZ 128.adverse opinion 否定意见
ZU.)K>' 0^&R7Rv c 查看《
注会考试《审计》中的128个英文单词(一) 》
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