61.assessed level of material misstatement risk 重大错报风险的评估水平
sD<a+Lw}x iz5CAxm 62.simall business 小规模企业
rI{=WPI&WU 3NZK*!@' 63.accounting system
会计系统
M])ZK 3sc+3-TF 64.test of control 控制测试
Gk967pC Us%T;gW 65.walk-through test 穿行测试
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|e,05aM YW-usvl& 66.communication 沟通
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>PB4L_1 c~6>1w7SZ4 68.reperformance of internal control 重新执行
1m+p;T$ -HQQw$ 69.audit evidence
审计证据
>82@Q^O Wi>!{.}%A 70.substantive procedures 实质性程序
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-Y03 71.assertions 认定
()`7L|(`;q r[1i*b$ 72.esistence 存在
QpZ:gM_ tM2)k+fg 73.occurrence 发生
7ByTnYe~S g$n7CXoT 74.completeness 完整性
ckV`OaRw4 _a_7,bk5 75.rights and obligations 权利和义务
NIh:DbE k $M]3}$U 76.valuation and allocation 计价和分摊
Yaj0;Lo[wt UYFwS/ RW} 77.cutoff 截止
uB |Ss _\=`6`b) 78.accuracy 准确性
gHhh>FFAq W>!_|[a 79.classification 分类
)iq-yjO6 c?P?yIz6p 80.inspection 检查
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zG+R5: 81.supervision of counting 监盘
`L:CA5sBud L93l0eEt 82.observation 观察
~SQ?BoCI[ $4-$pL6" 83.confirmation 函证
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G|qD 84.computation 计算
?P4w]a CxGx8*<X 85.analytical procedures 分析程序
pkP?i5, MzPzqm< 86.vouch 核对
-DxL 0:E 17D"cP 87.trace 追查
.7zK@6i ;g6M%;1- 88.audit sampling 审计抽样
d\ %WgH ktnuNsp 89.error 误差
v4?x.I xAafm<L@! 90.expected error 预期误差
}>)@WL:q fKp#\tCc y 91.population 总体
9V,!R{kO! PpV'F[|,r 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
[(o7$i29|% :1 (p.q= 95.statistical sampling 统计抽样
YWMGB#= 76>7=#m0u' 96.tolerable error 可容忍误差
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pLD D,;\o7V 97.the risk of under reliance 信赖不足风险
#Pw2Q U`,0]"Qk 98.the risk of over reliance 信赖过度风险
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|]Z8t7 Q9Uf.Lh2 99.the risk of incorrect rejection 误拒风险
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L> 76wc ,+ 100. the risk of incorrect acceptance 误受风险
+zu( ]BtbWKJBqe 101.working trial balance 试算平衡表
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S}Z8 102.index and cross-referencing 索引和交叉索引
BJgW,huLy W ZazJ=27} 103.cash receipt 现金收入
!iH-#B- ^M%uV 104.cash disbursement 现金支出
cZH-" iv?gZg 105.bank statement 银行对账单
s"9`s_p`d SF}<{x_ 106.bank reconciliation 银行存款余额调节表
a^Tmu TlI<1/fP} 107.balance sheet date
资产负债表日
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ebS0qo[oLH `(v='$6} 109.storeroom 仓库
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j[\B*$? CNQC^d\ h 110.sale invoice 销售发票
pWPIJ>2G: y_*PQZ$c< 111.price list 价目表
"]oO{'1X JoRT&rkd 112.positive confirmation request 积极式询证函
=8r 0 (c CNr/U*+ 113.negative confirmation request 消极式询证函
zG' "9kJx }"|"Q7H 114.purchase requisition 请购单
N2oRJ,:B o@#Y8M 115.receiving report 验收报告
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G2]4n T Oy<5>2^P 117.manufacturing overhead 制造费用
eh4gQ^l mNb ?*3\ 118.material requisition 领料单
{cB+mh;mJ> lc2 i`MC 119.inventory-taking 存货盘点
Ypeiy`. 0O\SU"bP 120.bond certificate 债券
R+nMy=I%8 neXeAU 121.stock certificate 股票
J4"mK1N( ~7$&WzD 122.audit report 审计报告
is1' s[ |o2sbLp 123.entity 被审计单位
bHhtd_} yz-,)GB6 124.addressee of the audit report 审计报告的收件人
-b9;5eS! 1G0fp:\w 125.unqualified opinion 无保留意见
uKz,SqX /,MJq#@K 126.qualified opinion 保留意见
?gO8kPg/D o\88t){/kB 127.disclaimer of opinion 无法表示意见
MZpK~c1` `+zWu55; 128.adverse opinion 否定意见
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t 查看《
注会考试《审计》中的128个英文单词(一) 》
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