61.assessed level of material misstatement risk 重大错报风险的评估水平
6[k<&; qzbW0AM[M 62.simall business 小规模企业
ZAn @NA= S,6/X.QBv 63.accounting system
会计系统
TG$#aX\' B2Y.1mXq 64.test of control 控制测试
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7 )~=8Ssu 65.walk-through test 穿行测试
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QW)NF ydYsmTr 67.flow chart 流程图
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FYF\P {:!>Y1w> 68.reperformance of internal control 重新执行
k-=lt\? ,zM@)Q;9 69.audit evidence
审计证据
7:?\1a z+Fu{<#( 70.substantive procedures 实质性程序
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71.assertions 认定
fm-m?= FNH)wk 72.esistence 存在
=YgH-{ R&.&x'< 73.occurrence 发生
T.;{f{ 4%~*} 74.completeness 完整性
uM1$3< /i>n1>~yn 75.rights and obligations 权利和义务
1Y $%| ` NJsaTBT 76.valuation and allocation 计价和分摊
2sIt~ Gn GxD`M2 77.cutoff 截止
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a`B=r Tph^o^ 78.accuracy 准确性
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|8CxMs T{Xd > 80.inspection 检查
u*2?Gky 8+|W%} 81.supervision of counting 监盘
%P s.r{%{ v[ML=pL 82.observation 观察
uOzoE_i Qf^c}!I 83.confirmation 函证
p% mHxYP v2rO>NY4 84.computation 计算
zTB&Wlt <<?32r~ 85.analytical procedures 分析程序
J";N^OR{A% hJ`Gu7 86.vouch 核对
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$o9 Y|r7gy9% 87.trace 追查
/.7RWy` o-H?q! 88.audit sampling 审计抽样
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pTq DPU 5xdeuBEY8 90.expected error 预期误差
;G8H'gM07 VrPsy) J68 91.population 总体
H;\C7w| MwRLv,&" 92.sampling risk 抽样风险
7d%x 7!E rz_W]/G-P 93.non- sampling risk 非抽样风险
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&Y= 94.sampling unit 抽样单位
wO%lM -)(=~|,Pq/ 95.statistical sampling 统计抽样
asYk#;z\" i,ZEUdd*_ 96.tolerable error 可容忍误差
^wBlQmW7J _-({MX[3k< 97.the risk of under reliance 信赖不足风险
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3gW j36YIz$a 98.the risk of over reliance 信赖过度风险
dVB#Np sPZwA0% 99.the risk of incorrect rejection 误拒风险
%:`v.AG =>5Lp 100. the risk of incorrect acceptance 误受风险
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F\+AA 101.working trial balance 试算平衡表
%r1#G.2YW ![K\)7 iKo 102.index and cross-referencing 索引和交叉索引
qI7KWUR {p1`[R&n# 103.cash receipt 现金收入
@ywtL8"1~ xk~gGT& 104.cash disbursement 现金支出
rZdOU?U (K=0c6M3= 105.bank statement 银行对账单
w*XM*yJHU )M0(vog 106.bank reconciliation 银行存款余额调节表
_1E c54D {Ia1H 107.balance sheet date
资产负债表日
VnW6$W?g <}[ !k< 108.net realizable value 可变现净值
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~xxq.rL" 109.storeroom 仓库
5&Yt=)c\ 2fr%_GNu 110.sale invoice 销售发票
\u`P(fI!K% z[J=WI 111.price list 价目表
~_JfI7={Jn ;6PU 112.positive confirmation request 积极式询证函
%OgK{h trrNu 113.negative confirmation request 消极式询证函
C <:g"F:k >xo<i8<Miv 114.purchase requisition 请购单
G 0pq'7B 05ClPT\BCr 115.receiving report 验收报告
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B(Yg1jAe eG(YORkR 118.material requisition 领料单
3G4WKg.^ Vc9Bg2f5 119.inventory-taking 存货盘点
+3.9)w 9~Sa7P 120.bond certificate 债券
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121.stock certificate 股票
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122.audit report 审计报告
."dT6u E E8kD#tL 123.entity 被审计单位
[VXQ& A<c<!N 124.addressee of the audit report 审计报告的收件人
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`3`}&g# 125.unqualified opinion 无保留意见
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{*? 127.disclaimer of opinion 无法表示意见
A 94:(z;{ :|5 m"X\ 128.adverse opinion 否定意见
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OAK\^ gKTCfD~ 查看《
注会考试《审计》中的128个英文单词(一) 》
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