61.assessed level of material misstatement risk 重大错报风险的评估水平
-40'[a9E SLQ\Y%F 62.simall business 小规模企业
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会计系统
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[awj% ;T5,T 64.test of control 控制测试
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6-c'8 g+ >=C 65.walk-through test 穿行测试
P7'oXtW{o !"`@sd~ 66.communication 沟通
e(OwS?K ( Lok 67.flow chart 流程图
K9e~Wl<3 [)Z'N/;0 68.reperformance of internal control 重新执行
PwFQ #Z 97qtJ(ESI 69.audit evidence
审计证据
J{Y6fHFi QMXD9H0{ 70.substantive procedures 实质性程序
,2 zt.aqB ill-%OPeg 71.assertions 认定
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Q(~3pt w+Z- -@\ 73.occurrence 发生
QHHW(InG< *3A3>Rwu 74.completeness 完整性
~_DF06G HG{&U:>) 75.rights and obligations 权利和义务
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H~@gk 76.valuation and allocation 计价和分摊
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`#zgo_f j3*M!fM9 77.cutoff 截止
'O.+6`& Q!4i_)rM 78.accuracy 准确性
wF|0n t fOa6, 79.classification 分类
D+@-XU<Lp< Ys"|</;dbj 80.inspection 检查
"C_T]%'Wm k1ipvKxp:8 81.supervision of counting 监盘
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; 2Pbe~[ 82.observation 观察
!1ML%}vvB, ;j>*;Q` 83.confirmation 函证
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84.computation 计算
k_,MoDz j2RRSz&9 85.analytical procedures 分析程序
vS7/ ~:C "KMLk 86.vouch 核对
'M~BE\ I\}|Y+C$d/ 87.trace 追查
8|1`Tn}o GE%2/z p 88.audit sampling 审计抽样
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uY.=4l 89.error 误差
W[@i;f^g V -q%r 90.expected error 预期误差
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| 92.sampling risk 抽样风险
Up<~0 %4j&H!y-w; 93.non- sampling risk 非抽样风险
-G8c5b[ _Ny8j~ 94.sampling unit 抽样单位
d!`lsh@tF fJX\'Rc\ 95.statistical sampling 统计抽样
KR&s? }0$mn)*k 96.tolerable error 可容忍误差
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7h~ =v 97.the risk of under reliance 信赖不足风险
kt:)W])V ]\OWZ{T'j 98.the risk of over reliance 信赖过度风险
\;-qdV_JB >B0D/:R9 99.the risk of incorrect rejection 误拒风险
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>[a FOA 100. the risk of incorrect acceptance 误受风险
Q4X7Iu: pFpZbU^ 101.working trial balance 试算平衡表
g]za"U|g \@i=)dA 102.index and cross-referencing 索引和交叉索引
gF3TwAr mV<i JZh 103.cash receipt 现金收入
[#0Yt/G *9J1$Wa 104.cash disbursement 现金支出
p"KU7-BfvC nB=0T`vQ 105.bank statement 银行对账单
&ik$L!iX R8tF/dx>7 106.bank reconciliation 银行存款余额调节表
So#dJ> "9qp"% 107.balance sheet date
资产负债表日
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e(t i`+B4I8[ 108.net realizable value 可变现净值
mG_BM/$ ^\:yf.k 109.storeroom 仓库
vVAb'`ysv e$/&M*0\f 110.sale invoice 销售发票
^;zWWg/d y?>#t^ 111.price list 价目表
$_)=8"Sn +jtA&1cf 112.positive confirmation request 积极式询证函
Ivsb<qzG *xcP` 113.negative confirmation request 消极式询证函
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A AliRpxxd 114.purchase requisition 请购单
X/Y#U\ Y;,Hzmbs6w 115.receiving report 验收报告
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W<NmsG})_g ?vu_k 'io 117.manufacturing overhead 制造费用
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A:eG5K} }~Q5Y3]#~ 119.inventory-taking 存货盘点
v)):$s?WB gLIT;BK 120.bond certificate 债券
VFO\4:. [Uli>/%JB 121.stock certificate 股票
H?uukmZl h>wcT VF 122.audit report 审计报告
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55-D\n< 123.entity 被审计单位
yG&2UqX r~8;kcu7 124.addressee of the audit report 审计报告的收件人
U<47WfcW F}U5d^!2 125.unqualified opinion 无保留意见
'L{p, tWY2o3j 126.qualified opinion 保留意见
i[150g?K \&a.}t 127.disclaimer of opinion 无法表示意见
MdC<4^| |y"jZT6R}t 128.adverse opinion 否定意见
EA|k5W*b aV>aiR= 查看《
注会考试《审计》中的128个英文单词(一) 》
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