61.assessed level of material misstatement risk 重大错报风险的评估水平
Qj~m;F! 6lO]V=+ 62.simall business 小规模企业
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会计系统
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/C B7(~m8:eH7 64.test of control 控制测试
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65.walk-through test 穿行测试
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L ^} Z:I Sj;B1& 68.reperformance of internal control 重新执行
%"PG/avo ?D-1xnxep 69.audit evidence
审计证据
|t*(]U2O0 m\`dLrPX4j 70.substantive procedures 实质性程序
@#K19\dQ 84^'^nd 71.assertions 认定
PE3FuJGz D"0:n. 72.esistence 存在
% eWzr aAZS^S4v 73.occurrence 发生
BDSZ ' G%w.Z< qy 74.completeness 完整性
;EbGW&T 9Z]~c^UB 75.rights and obligations 权利和义务
~K}iVX O,R5csMh 76.valuation and allocation 计价和分摊
I&~kwOP :+{G|goZ* 77.cutoff 截止
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cHOtMPyQ B*7Y5_N 79.classification 分类
yQE|FbiA j78WPG 80.inspection 检查
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E^w2IIw 81.supervision of counting 监盘
Q\Dx/?g!vx X.hU23w 82.observation 观察
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Y%M5(&Q x8k7y: 83.confirmation 函证
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wqB{cr}! 84.computation 计算
"s!!\/^9C Fb=(FQ2Y? 85.analytical procedures 分析程序
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MyB&mC7Es 0Jz H dz 87.trace 追查
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\|$!i} 88.audit sampling 审计抽样
!z">aIj\6 k7JE{(Ok 89.error 误差
cb!mV5M-g h}-}!v 90.expected error 预期误差
abiZ"?( hkV;(Fr&z 91.population 总体
O b'B? !/]F.0 92.sampling risk 抽样风险
K"u-nroHW R<.<wQ4I 93.non- sampling risk 非抽样风险
VP0q?lh \7rAQ[\#V 94.sampling unit 抽样单位
~C[p}MED mdjPKrF< 95.statistical sampling 统计抽样
*69{#qN sd4eJ 96.tolerable error 可容忍误差
kFKc9}7W D![42H+-Qd 97.the risk of under reliance 信赖不足风险
,/0Q($oz ;1qE:x}'H 98.the risk of over reliance 信赖过度风险
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a`T 99.the risk of incorrect rejection 误拒风险
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.EeXq}a[ {UqS q 101.working trial balance 试算平衡表
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/`(Kbwh cs[_TJo 103.cash receipt 现金收入
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104.cash disbursement 现金支出
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YywiY).]@ ,TeJx+z^ 106.bank reconciliation 银行存款余额调节表
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0IZaf%zYc 107.balance sheet date
资产负债表日
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;a 108.net realizable value 可变现净值
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[ 109.storeroom 仓库
n(X {|? /V'^$enK!} 110.sale invoice 销售发票
lMkDLobos WFWQ;U{| 111.price list 价目表
#'`!*VI /<[S> ;!kr 112.positive confirmation request 积极式询证函
(!b_o A8V SCwAAE9s] 113.negative confirmation request 消极式询证函
`O~NT'Ed8 M:t!g% 114.purchase requisition 请购单
8CXZ7 p -,xCUG<g 115.receiving report 验收报告
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:~uvxiF #h,7dz.d 117.manufacturing overhead 制造费用
WP(+jL^- 0cYd6u@ 118.material requisition 领料单
(pBPf 99QMMup 119.inventory-taking 存货盘点
hz:^3F`>/& 2!-? 120.bond certificate 债券
TtZZjeg+V Wp2W:JX: 121.stock certificate 股票
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122.audit report 审计报告
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{?2jvv 4)]w"z0Pc 124.addressee of the audit report 审计报告的收件人
|X}H&wBWo \R!.VL3Tx$ 125.unqualified opinion 无保留意见
'(ZJsw 7CKpt.Sz6 126.qualified opinion 保留意见
D8S?xK 7[ hMcSB8 ? 127.disclaimer of opinion 无法表示意见
"zN2+X"& _:RQ9x' 128.adverse opinion 否定意见
3HtLD5%Q \VL_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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