61.assessed level of material misstatement risk 重大错报风险的评估水平
$jd<v1"o 7ou46v|m5 62.simall business 小规模企业
91of~ffh e75UMWaeC 63.accounting system
会计系统
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.X"D8 64.test of control 控制测试
ni IMQ]1uq0$ 65.walk-through test 穿行测试
1\dn1Hh <B /5J:o< 66.communication 沟通
,jy*1Hjd ig 0u^BC 67.flow chart 流程图
9umGIQHnil `ya;:$(6 68.reperformance of internal control 重新执行
i.iio- ]%RNA:(F' 69.audit evidence
审计证据
8 _d-81Dd W[NEe,.> 70.substantive procedures 实质性程序
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f'_ 71.assertions 认定
[O-sVYB d~ng6pA 72.esistence 存在
!c<w SQ, GR'Ti*Qi 73.occurrence 发生
2aw&F Z? AF4?IH 74.completeness 完整性
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DE{h5-g 75.rights and obligations 权利和义务
$e\N+~KNCy 7Tf]:4Y" 76.valuation and allocation 计价和分摊
FM^9}* `PI(%N 77.cutoff 截止
MM{_Ur7Q W( *V2<$o 78.accuracy 准确性
F.q|x|9j ED![^= 79.classification 分类
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3@cLCe- ;n#%G^!H 80.inspection 检查
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39 81.supervision of counting 监盘
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q U; xF#e 82.observation 观察
s[3fqdLP& !UV5zmS 83.confirmation 函证
`?s.\Dh (N~$x 84.computation 计算
UWG+#,1J.\ nl/UdgI 85.analytical procedures 分析程序
sDiHXDI_m ?~ULIO' 86.vouch 核对
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K4 87.trace 追查
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;q#]-^ ^nDal':* 89.error 误差
PjqeE,5 Ya4?{2h@+ 90.expected error 预期误差
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z lxb 8xY 91.population 总体
g@nk.aRw ~a+NJ6e1 92.sampling risk 抽样风险
E'dX)J9e$/ P2k7M(I_& 93.non- sampling risk 非抽样风险
-@bp4Z= M'jXve(=yF 94.sampling unit 抽样单位
T |"`8mG 9Vh_[^bR 95.statistical sampling 统计抽样
K;kM_%9u 2cnj@E:5l 96.tolerable error 可容忍误差
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F1u)i 97.the risk of under reliance 信赖不足风险
E/O5e(h 79ZxqvB\ 98.the risk of over reliance 信赖过度风险
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!W%#U0 9Q[>.): 99.the risk of incorrect rejection 误拒风险
?JqjYI{$ B?(4f2yE 100. the risk of incorrect acceptance 误受风险
j@P5(3r <'*4j\* 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
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~mA7pOHj sv=^k(d3 104.cash disbursement 现金支出
76MsrOv55 jH0Bo; 105.bank statement 银行对账单
yh!B!v' euZ(}+N& 106.bank reconciliation 银行存款余额调节表
YX;nMyD?~ fOBN=y6x 107.balance sheet date
资产负债表日
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Bcaw~WD 108.net realizable value 可变现净值
5P\N"Yjx' wgZrrq/W| 109.storeroom 仓库
lPS*-p#IZ 22vq=RO7Z 110.sale invoice 销售发票
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`e_3Rr 112.positive confirmation request 积极式询证函
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1ZNNsB 113.negative confirmation request 消极式询证函
eBvW#Hzp 5B|,S1b 114.purchase requisition 请购单
Sh$U-ch@ pzSqbgfrQ 115.receiving report 验收报告
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w] <ge}9pU)o^ 117.manufacturing overhead 制造费用
@YB85p"]J. J0qXtr%h\ 118.material requisition 领料单
g< )72-h X7&U3v 119.inventory-taking 存货盘点
EE9vk*[@C =M7PvH'" 120.bond certificate 债券
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f`A' U#"WrWj 121.stock certificate 股票
` U#Po_hq kxy]vH6m 122.audit report 审计报告
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Un ,4yG(O$) 123.entity 被审计单位
$owb3g(%4 ?&\h;11T 124.addressee of the audit report 审计报告的收件人
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.K 125.unqualified opinion 无保留意见
PC0HH z.j4tc9F/5 126.qualified opinion 保留意见
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H[2]w" 127.disclaimer of opinion 无法表示意见
/Mx.:.A&$ )O -cw7 > 128.adverse opinion 否定意见
k%!VP=c4s >\&= [C 查看《
注会考试《审计》中的128个英文单词(一) 》
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