61.assessed level of material misstatement risk 重大错报风险的评估水平
sWv!ig_ wQX18aF/#d 62.simall business 小规模企业
`G:I|=#w o@sL/5, 63.accounting system
会计系统
crQ_@@X?< =*{Ii]D 64.test of control 控制测试
ftxy]NLF `z$=J"%? y 65.walk-through test 穿行测试
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11<=3Yj xSrjN 67.flow chart 流程图
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68.reperformance of internal control 重新执行
<f#pS[A wC?>,LOl 69.audit evidence
审计证据
lk.Mc6) p|g7Z 70.substantive procedures 实质性程序
TeRH@oI 9#E)H?`g 71.assertions 认定
_N:GZLG 4*'ZabDD 72.esistence 存在
wvRwb .z[#j]k 73.occurrence 发生
"0LSy x 'x6rU"e $J 74.completeness 完整性
[ J4n% -ImVXy]? 75.rights and obligations 权利和义务
*Hz]<b? |3 mcL' 76.valuation and allocation 计价和分摊
Je4hQJ<h ,\T7{=ZG\! 77.cutoff 截止
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z\8Bp}yo u#UtPF7q 78.accuracy 准确性
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41R 79.classification 分类
OXnTD!m>{ QmMA]Q 80.inspection 检查
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81.supervision of counting 监盘
mt~E&Z(A , Xxp]*K2 82.observation 观察
(TU/EU5 vNju|=Lo 83.confirmation 函证
iJ`zWpj+{Q $,B;\PX 84.computation 计算
zkquXzlgB B(f_~ ] 85.analytical procedures 分析程序
ZW4$Ks2]Y dQ_hlx!J 86.vouch 核对
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~pK6@W 87.trace 追查
1Tr%lO5?6 (3~^zwA 88.audit sampling 审计抽样
=;(L$:l~ }0?XF/e(R 89.error 误差
!hjF"Pa R3>c\mA 90.expected error 预期误差
qeb} ~FL"o #lO ^PK 91.population 总体
%j/pln& Sp2DpGs~ 92.sampling risk 抽样风险
virt[5w [N#4H3GM8 93.non- sampling risk 非抽样风险
;2$0j1> \_YDSmjy 94.sampling unit 抽样单位
X` J86G ) Wt=\hixj- 95.statistical sampling 统计抽样
HYL['B?Wid "dT"6, 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
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qzEv!?)a 98.the risk of over reliance 信赖过度风险
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*QHCB0 99.the risk of incorrect rejection 误拒风险
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pO 100. the risk of incorrect acceptance 误受风险
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<kB/T 101.working trial balance 试算平衡表
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u* 102.index and cross-referencing 索引和交叉索引
%~} ,N !8D>Bczq) 103.cash receipt 现金收入
w!z*?k=Da m'N8[ o|h 104.cash disbursement 现金支出
CRD=7\0(D+ c&N;r|N 105.bank statement 银行对账单
{> <1K6t t2YB(6w+xg 106.bank reconciliation 银行存款余额调节表
D/JSIDd y/:%S2za> 107.balance sheet date
资产负债表日
C"$~w3A k BzS\p3& 108.net realizable value 可变现净值
5ba e- 2g~ @99` 109.storeroom 仓库
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.96 110.sale invoice 销售发票
KeRC8mYp RwYFBc 111.price list 价目表
LnKgT1 K0>+-p oL 112.positive confirmation request 积极式询证函
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g^^ 9#m3<oSJ 113.negative confirmation request 消极式询证函
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|Olz h63k: 114.purchase requisition 请购单
Kh[l};/F _)~1'tCs}h 115.receiving report 验收报告
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3;VH'hh_ B :S8{ 117.manufacturing overhead 制造费用
Rd5-ao4 ?|/K(} 118.material requisition 领料单
JN4gH4ez) Kw$@_~BJ6 119.inventory-taking 存货盘点
d(TN(6g@ |m6rF7Q 120.bond certificate 债券
<#4""FO* KvEv0L<ky 121.stock certificate 股票
ot[ZFF\ ^<-)rzTI 122.audit report 审计报告
p
JT)X8K" F8dr-"G 123.entity 被审计单位
ygH )U. ZSwuEX 124.addressee of the audit report 审计报告的收件人
=}kISh U# S-x5Gn 125.unqualified opinion 无保留意见
3)ox8,{%} z-b78A/8 126.qualified opinion 保留意见
/3Gq&[R{ J]XLWAM 127.disclaimer of opinion 无法表示意见
)[J!{$&y tpEy-"D& 128.adverse opinion 否定意见
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0Y)L 查看《
注会考试《审计》中的128个英文单词(一) 》
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