61.assessed level of material misstatement risk 重大错报风险的评估水平
d"a\`# i-4?]h k 62.simall business 小规模企业
mR#"ng ,,g: x 63.accounting system
会计系统
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tItI^]w2s +S1h~@c:B 65.walk-through test 穿行测试
!G<gp4Js+N zs'Jgm.v 66.communication 沟通
x4`|[ T:!H^ 67.flow chart 流程图
*8/cd0 0}e&ONDQ 68.reperformance of internal control 重新执行
M=1~BZQ(Z RF~c/en 69.audit evidence
审计证据
0&3zBL%Bo B9`_~~^U5 70.substantive procedures 实质性程序
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7Z$/ $ n8q%>.i7 71.assertions 认定
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+] YdYaLTz 73.occurrence 发生
,8DjQz0ZPo Q.V+s 74.completeness 完整性
}!WuJz" \}gITc).j 75.rights and obligations 权利和义务
^~3{n :Yi 4Ia 76.valuation and allocation 计价和分摊
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pO!P TUQe.oAi 77.cutoff 截止
/g!X[rn7Q ("=B,%F_ 78.accuracy 准确性
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BbgKaC q SPINV. 82.observation 观察
p(yHB([8 B^j(Fq 83.confirmation 函证
Qqp= bGik~ 84.computation 计算
K48QkZ_gY i>=y3x" 85.analytical procedures 分析程序
1R#1Fy% *[b~2 86.vouch 核对
V)mi1H|m :eSwXDy& 87.trace 追查
P_Exh]P ]w!=1( 88.audit sampling 审计抽样
}jL4F$wC I$f'BAw 89.error 误差
<7j"CcJzZ hNF, sA 90.expected error 预期误差
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KwxJ{$|xH jG,^~5x 92.sampling risk 抽样风险
_9z+xl _2xYDi 93.non- sampling risk 非抽样风险
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mXUe/*r0T ~0 L:c&V 95.statistical sampling 统计抽样
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gw FNXVd/{M3 96.tolerable error 可容忍误差
0"u=g)3 ;{"uG>#R 97.the risk of under reliance 信赖不足风险
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buxyZV@1 lp5b&I_ 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
,.,Y{CP d)v!U+-|' 101.working trial balance 试算平衡表
vtTXs]> K(}<L-cv 102.index and cross-referencing 索引和交叉索引
/O$)m[ 62>/0_m5 103.cash receipt 现金收入
~h444Hp= ''CowI 104.cash disbursement 现金支出
+/Vzw |d_ rK2 105.bank statement 银行对账单
+fq;o8q Oz.Zxw 106.bank reconciliation 银行存款余额调节表
CdiL{zH\3 zfUkHL6 107.balance sheet date
资产负债表日
:$oi P $+HS^m 108.net realizable value 可变现净值
&sS]h|2Z5 .%mjE' 109.storeroom 仓库
_P{v=`]Eu S3YAc4 110.sale invoice 销售发票
s_`y"'^ 'Ie!%k ^ 111.price list 价目表
U,nQnD"!t& %(kf#[zQ 112.positive confirmation request 积极式询证函
'a enhj {>.qo<k 113.negative confirmation request 消极式询证函
IV$2`)[A&X _ 4+=S)$ 114.purchase requisition 请购单
#>qA&*+{n Re'Ek 115.receiving report 验收报告
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xqaw00,s LY(h>` 117.manufacturing overhead 制造费用
w3peG^4D_ s&qr2'F+z 118.material requisition 领料单
rDU"l{cg DZ0\pp?S 119.inventory-taking 存货盘点
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69/qH_Y aV?r %'~Z 121.stock certificate 股票
7j%sM& [KwwhI@3 122.audit report 审计报告
dLTA21b# Dv+:d 4|" 123.entity 被审计单位
g3,F+ (ZuV5|N 124.addressee of the audit report 审计报告的收件人
2E}^'o GE.@*W 125.unqualified opinion 无保留意见
N_>}UhZ u+uu?.bM 126.qualified opinion 保留意见
TVFxEV7Fx (3Z~EIZz 127.disclaimer of opinion 无法表示意见
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sv8OO dCM*4B< 128.adverse opinion 否定意见
ecy41y'~: gb/M@6/j 查看《
注会考试《审计》中的128个英文单词(一) 》
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