61.assessed level of material misstatement risk 重大错报风险的评估水平
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U4gX, 62.simall business 小规模企业
Tp.]{* C&%NO;Ole 63.accounting system
会计系统
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{D :WXvI 64.test of control 控制测试
[Ob'E!;< SDNRcSbOD6 65.walk-through test 穿行测试
BA@M>j6d MLM/!N 7 66.communication 沟通
~Cw7.NA{3 j!oX\Y-: & 67.flow chart 流程图
m|x_++3 Z]bG"K3l 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
m_Z(osoE#W rz-61A) _ 70.substantive procedures 实质性程序
wgolgof Q=vo5)t 71.assertions 认定
8g-Z~~0W1 *8;<w~ 72.esistence 存在
iC^G^ ~V+H "rEfhzmyF 73.occurrence 发生
lcy+2)+ Vm8dX? 74.completeness 完整性
D+! S\~u v*.iNA;&i 75.rights and obligations 权利和义务
\-{$IC-L u2$.EM/iae 76.valuation and allocation 计价和分摊
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&WihQ #Cy3x-! 77.cutoff 截止
Y}s6__ B B'qbX3xK 78.accuracy 准确性
f#!nj]}# ].aFdy 79.classification 分类
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80.inspection 检查
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j j%Z5[{!/,X 81.supervision of counting 监盘
LikCIO Z1+Ewq3m 82.observation 观察
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]GCw3r(! QHUFS{G] 84.computation 计算
+t&)Z _LfbEv<,T 85.analytical procedures 分析程序
i;]# @n| '/9MN;_ 86.vouch 核对
p}/D{|xO 5=p<"*zJ 87.trace 追查
KU0Ad);e I!u=.[5zdC 88.audit sampling 审计抽样
QkD]9#Id& (f_J @n 89.error 误差
^4Xsd h5 wTZ(vX*mK 90.expected error 预期误差
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MD( /?XI,#j3kM 91.population 总体
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92.sampling risk 抽样风险
0o6o<ggi ,g*3u 93.non- sampling risk 非抽样风险
~!7x45(1# ZfVY:U:o> 94.sampling unit 抽样单位
ohJDu{V 2$!,$J-<Y 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
`Eu,SvkF w gYk5}E- 97.the risk of under reliance 信赖不足风险
2DJg__(" c VO-iPK 98.the risk of over reliance 信赖过度风险
eK*oV}U-k `D=`xSEYl 99.the risk of incorrect rejection 误拒风险
VQG$$McJ B<qsa QG 100. the risk of incorrect acceptance 误受风险
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CH|cK8q 101.working trial balance 试算平衡表
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.f 102.index and cross-referencing 索引和交叉索引
WDV=]D/OE gVh&c4 103.cash receipt 现金收入
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$5 104.cash disbursement 现金支出
?K2}<H- _JTK$\ 105.bank statement 银行对账单
U@n5:d= Dr=$ }Y 106.bank reconciliation 银行存款余额调节表
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:VMIa JEWc{)4QD 107.balance sheet date
资产负债表日
xaoR\H W(4$.uZ) 108.net realizable value 可变现净值
pYr+n9)^ IEP|j;~* 109.storeroom 仓库
^ACrWk~UY I^u~r. 110.sale invoice 销售发票
9rT^rTV =&9c5"V& 111.price list 价目表
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Vf 112.positive confirmation request 积极式询证函
f>4|>kS %0/qb0N& 113.negative confirmation request 消极式询证函
/^\E:(RH `zw % 114.purchase requisition 请购单
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115.receiving report 验收报告
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5p:BHw;%; L]!![v.VY 118.material requisition 领料单
p=E#!cn3 ;fW~Gb?" 119.inventory-taking 存货盘点
fsw[R0B I=<Qpd4 120.bond certificate 债券
n^hkH1vY `sso Wn4 121.stock certificate 股票
<DR!AR) 4Otq3s34FT 122.audit report 审计报告
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L*,h=#x( 123.entity 被审计单位
K?!W9lUq Sa[lYMuB 124.addressee of the audit report 审计报告的收件人
9s[ E0fMFG^P 125.unqualified opinion 无保留意见
!u8IZpf 4uMMf 126.qualified opinion 保留意见
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2YY4 XHQS &oHr]=xA 128.adverse opinion 否定意见
m;{HlDez Tsb}\ 查看《
注会考试《审计》中的128个英文单词(一) 》
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