61.assessed level of material misstatement risk 重大错报风险的评估水平
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stpa2z 62.simall business 小规模企业
eRD s?n3F U{HJNftdpm 63.accounting system
会计系统
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H+-9R 64.test of control 控制测试
7Sr7a{ g,9o'fs`x 65.walk-through test 穿行测试
5&6S["lt 2TiUo(MK 66.communication 沟通
3TO$J GYCc)Guc 67.flow chart 流程图
.|cQ0:B[ '%kk&&3' 68.reperformance of internal control 重新执行
;Cm%<vW4! 8{@#N:SY 69.audit evidence
审计证据
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F5 -cEjB%Neo 70.substantive procedures 实质性程序
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5G=2=E 71.assertions 认定
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:> 72.esistence 存在
&R>x;&Gj K5'@$Km 73.occurrence 发生
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d|38 74.completeness 完整性
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ABB4(_3E 75.rights and obligations 权利和义务
6 C;??Y>b #%Uk}5;- 76.valuation and allocation 计价和分摊
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ueZ jbGP`b1_ 77.cutoff 截止
o|(-0mWBQA r( :"BQ 78.accuracy 准确性
4Rp2 Tw);`&Ulo 79.classification 分类
C4]vq+ QVm3(;&' 80.inspection 检查
u-yQP@^H "\U$aaF 81.supervision of counting 监盘
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ah~h44& 82.observation 观察
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c{7!:hi`x 83.confirmation 函证
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+V~ bncIxxe 84.computation 计算
;}ileLTl sJ{NbN~`I 85.analytical procedures 分析程序
-!k"*P 2mWW0txil 86.vouch 核对
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sTU`@}} 87.trace 追查
D<]z.33 a$l 88.audit sampling 审计抽样
1Y_Cd U8PSJ0ny 89.error 误差
oyiEOC Re0ma%~LP 90.expected error 预期误差
hqmKUlo 5\A[ra 91.population 总体
'!I^Lfz-Z ]4ya$%A 92.sampling risk 抽样风险
%tT&/F m$Lq#R={Z 93.non- sampling risk 非抽样风险
d;daYjOm TLU^ad#9E 94.sampling unit 抽样单位
ri<E[8\ 4N|^Joi 95.statistical sampling 统计抽样
9#IKb:9k _pnJ/YE 96.tolerable error 可容忍误差
q["CT&0 Pq ZMuUd 97.the risk of under reliance 信赖不足风险
xv4_q-r[ JBo/<W#| 98.the risk of over reliance 信赖过度风险
mp:%k\cF| Fc%@ 99.the risk of incorrect rejection 误拒风险
wO;\,zU .^6"nnfA# 100. the risk of incorrect acceptance 误受风险
, |,DXw n[H3b} 101.working trial balance 试算平衡表
X>(? !~u;CMR 102.index and cross-referencing 索引和交叉索引
-{dsl|Dl (,#Rj$W 103.cash receipt 现金收入
QqA~y$'ut id="\12Bw 104.cash disbursement 现金支出
*,A?lX,9A 4mq+{c0 105.bank statement 银行对账单
y w)q3zC })rJU/ 106.bank reconciliation 银行存款余额调节表
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3|KB+ I0trHrX9 107.balance sheet date
资产负债表日
~3<Li}W { K'QE0'x 108.net realizable value 可变现净值
<2Lcy&w_M Z6F>SL 109.storeroom 仓库
]PJb 9$f2 mojD 110.sale invoice 销售发票
!*_5 B' P#m/b< 111.price list 价目表
_-$O6eZ ]V\qX+K 112.positive confirmation request 积极式询证函
~GZ!;An l3dGe' 113.negative confirmation request 消极式询证函
Nn5z /^v?Q9=Y 114.purchase requisition 请购单
!{tkv4 =LEKFXqM 115.receiving report 验收报告
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wM 117.manufacturing overhead 制造费用
*)+1BYMo GInU7y904 118.material requisition 领料单
+`4`OVE_# `oQ)qa_ 119.inventory-taking 存货盘点
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*<?or"P ug*#rpb 121.stock certificate 股票
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r7 r5 122.audit report 审计报告
ZS[(r-)$F fZ!fwg$ 123.entity 被审计单位
c#X9d8> \-3\lZ3qj 124.addressee of the audit report 审计报告的收件人
|d}f\a` +NL^/y<; 125.unqualified opinion 无保留意见
P F5;2 gn"Y?IZ? 126.qualified opinion 保留意见
oo sbf#V l`D^)~o8 127.disclaimer of opinion 无法表示意见
&Ohm]g8{2 ]4f;%pE 128.adverse opinion 否定意见
8;2UP`8s ? 'ap<]mf2 查看《
注会考试《审计》中的128个英文单词(一) 》
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