61.assessed level of material misstatement risk 重大错报风险的评估水平
NOM6},rp q4=Gj`\43 62.simall business 小规模企业
', ~ UCV1 { 63.accounting system
会计系统
4zKmoYt WVyk?SBw 64.test of control 控制测试
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tCr iga.B 65.walk-through test 穿行测试
r&+8\/{ 0Lb:N]5m8 66.communication 沟通
7IkNS ;O8'vp 67.flow chart 流程图
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69.audit evidence
审计证据
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e_=TkG1E6 >vQ8~*xd 71.assertions 认定
PtsQV! K Q^CiX 72.esistence 存在
D[/h7Ha +a3H1 tt~ 73.occurrence 发生
8k +^jj 4N6JKS 74.completeness 完整性
v}\4/u Xna58KF/ 75.rights and obligations 权利和义务
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NV1bM ['m7Wry 76.valuation and allocation 计价和分摊
Br4[hUV/ {,aX|*1Ku~ 77.cutoff 截止
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hZ_@U?^ 1A%0y)] 79.classification 分类
bT>MZK8b GHNw.<`l? 80.inspection 检查
iq^F?$gFk Ef @ 81.supervision of counting 监盘
KE[!{O^(a QL]e<2oPJ 82.observation 观察
L:j3 iX%9$Bft< 83.confirmation 函证
~ Y/:]&wF hKnAWKb0 84.computation 计算
=j~BAS*" x52#md-Z 85.analytical procedures 分析程序
tn{YIp H2lQ(Y+H 86.vouch 核对
"?%2`*\ ,I6li7V 87.trace 追查
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+Jm~Um! mqtX7rej 89.error 误差
Vx z` F[(ocxQZ3 90.expected error 预期误差
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&bJMzB 91.population 总体
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BItH0r7 92.sampling risk 抽样风险
z~"Q_gme _?>x{![ 93.non- sampling risk 非抽样风险
:6MV@{;PJ iC{(vL0P+ 94.sampling unit 抽样单位
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DA 95.statistical sampling 统计抽样
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1O: ]ur?i{S, 96.tolerable error 可容忍误差
e@Mg9VwDc 3n,jrX75u 97.the risk of under reliance 信赖不足风险
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ZIN1y;dJ /!?b&N/d) 99.the risk of incorrect rejection 误拒风险
e"y-A&| Q6T"8K/ 100. the risk of incorrect acceptance 误受风险
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:?D qj9[mBkP" 101.working trial balance 试算平衡表
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|K_y~ 102.index and cross-referencing 索引和交叉索引
4a0Ud !Qcs ebn3r:IU- 103.cash receipt 现金收入
fMIRr5 D]o=I1O? 104.cash disbursement 现金支出
NH;e|8 0W0GSDx 105.bank statement 银行对账单
)DmydyQ' yAAV,?:o[ 106.bank reconciliation 银行存款余额调节表
denxcDFu/~ (gnN</% 107.balance sheet date
资产负债表日
ClY`2 Zs(BViTb| 108.net realizable value 可变现净值
c2t`i _aYhW{wW 109.storeroom 仓库
L3w.<h wz1nV} 110.sale invoice 销售发票
?wu@+ wmww7 111.price list 价目表
!E&l=*lM. ny{S&f 112.positive confirmation request 积极式询证函
Ni8%K6]z [n2zdiiBd 113.negative confirmation request 消极式询证函
udT0`6l; _CPj]m{ 114.purchase requisition 请购单
gg.]\#3g i}:hmy' 115.receiving report 验收报告
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cqT qdLzB 117.manufacturing overhead 制造费用
}W@refS &c 2Qa 118.material requisition 领料单
O}%ES AB K\wu9z8M 119.inventory-taking 存货盘点
tmOy"mq67 V@]SKbK}wN 120.bond certificate 债券
)u+O~Y95&i 9i U/[d 121.stock certificate 股票
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@z[b^ 122.audit report 审计报告
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.AZi JN:L%If 123.entity 被审计单位
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Vo 124.addressee of the audit report 审计报告的收件人
qSlo)aP sVr|kvn2 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
$3B%4#s Z'`\N@c# 127.disclaimer of opinion 无法表示意见
!yT=*Cj4 n-2!<`UFX 128.adverse opinion 否定意见
!@])Ut@tN H\V?QDn 查看《
注会考试《审计》中的128个英文单词(一) 》
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