61.assessed level of material misstatement risk 重大错报风险的评估水平
2Sha&Z*CE +vSp+X1E 62.simall business 小规模企业
rQ:+LVfXjA N+#lS7 63.accounting system
会计系统
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$rC"f 64.test of control 控制测试
EqjaD/6Y` Yo^9Y@WDW 65.walk-through test 穿行测试
LPRvzlY= "Ei' FM 66.communication 沟通
iuGly~ lI&5.,2MP 67.flow chart 流程图
tm#[. )C^@U&h& 68.reperformance of internal control 重新执行
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#FwTV@ 69.audit evidence
审计证据
SU$%nK ) ebTwU]Nb 70.substantive procedures 实质性程序
!=B=1th4 6z3`*B 71.assertions 认定
Tz<@k f8vWN 72.esistence 存在
Mf_urbp] P6~&,a 73.occurrence 发生
v*3tqT(% !gX(Vh*k 74.completeness 完整性
|jw{7\+ i[r>^U8O 75.rights and obligations 权利和义务
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#8,<+ /8Xd2- 76.valuation and allocation 计价和分摊
hha!uD~( tg#d.( 77.cutoff 截止
g5>c-i L8.u7(-# 78.accuracy 准确性
@Z[XV"w| ZhnRsn9 79.classification 分类
(V:)`A_- FS^ie|8{D- 80.inspection 检查
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fW% L`@)*x)~R 81.supervision of counting 监盘
e00s*LdC o7^u@*"F 82.observation 观察
r(i!". Z ELa:yIl0 83.confirmation 函证
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84.computation 计算
vIpitbFC <HMmsw 85.analytical procedures 分析程序
mJFFst, g( -}M` 86.vouch 核对
d.:.f_| k.K;7GZC 87.trace 追查
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cz6\A& wU(N<9 88.audit sampling 审计抽样
j"wbq-n,7 c8}jO=/5+ 89.error 误差
*R8qnvE\() c3X8Wi7m 90.expected error 预期误差
b+!I_g4P 2& ZoG%) 91.population 总体
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;kk:s' a0*qK)gH 92.sampling risk 抽样风险
#1VejeTi ZB5u\NpcW 93.non- sampling risk 非抽样风险
0OF ]|hH jQRl-[n 94.sampling unit 抽样单位
(rB?@:zN qytH<UB 95.statistical sampling 统计抽样
S/H!a:_5r ?CHFy2%Y 96.tolerable error 可容忍误差
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y[j p({)ZU3 97.the risk of under reliance 信赖不足风险
>#8J@=iuqv vm4q1!!( 98.the risk of over reliance 信赖过度风险
kp>AZVk +8eW/Bs@2 99.the risk of incorrect rejection 误拒风险
6,:`esl !PuW6 100. the risk of incorrect acceptance 误受风险
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e,rCutA) 101.working trial balance 试算平衡表
>^(Q4eU7! DY' 1#$; 102.index and cross-referencing 索引和交叉索引
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`/ln 103.cash receipt 现金收入
Zg2F%f$Y MsLQ'9%Au 104.cash disbursement 现金支出
xGVL|/?8 ]xf|xs 105.bank statement 银行对账单
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{H$m1=S 106.bank reconciliation 银行存款余额调节表
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^6d 107.balance sheet date
资产负债表日
{nyVC%@Y L7 f' 108.net realizable value 可变现净值
1h0cId8d 7\p<k/TS 109.storeroom 仓库
N,Ys}qP +pMjm&CF 110.sale invoice 销售发票
B}A7Usm L?~-<k 111.price list 价目表
PN@[k:5( 6yRxb( 112.positive confirmation request 积极式询证函
1> wt +(9qAB7 113.negative confirmation request 消极式询证函
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k3HdL '.&z y# 114.purchase requisition 请购单
Ls~F4ar$/ DGllJ_/Z 115.receiving report 验收报告
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+""8aA glvtumv 117.manufacturing overhead 制造费用
`fUem,$)1F Z-BPC|e 118.material requisition 领料单
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MRt[ .Lc<1s 119.inventory-taking 存货盘点
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8LouCv(> 120.bond certificate 债券
T-L;iH~0 W%k0_Y/5 121.stock certificate 股票
U2(|/M+ |NiWr1&i0 122.audit report 审计报告
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&!DN G3G"SJ np 123.entity 被审计单位
VC6S4FU4K H@8g 9;+ 124.addressee of the audit report 审计报告的收件人
(n~e2tZ/ Jc#()4 125.unqualified opinion 无保留意见
#VwA?$4g` Wo^r#iRko 126.qualified opinion 保留意见
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>rI 127.disclaimer of opinion 无法表示意见
Yjr6/&ML rl,6ru 128.adverse opinion 否定意见
')ErXLP_ |Gw[vY 查看《
注会考试《审计》中的128个英文单词(一) 》
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