61.assessed level of material misstatement risk 重大错报风险的评估水平
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vmqa_gU\ 62.simall business 小规模企业
?{S>%P A_B KdR4<qVV} 63.accounting system
会计系统
N `|A @f-X/q]P 64.test of control 控制测试
_6NUtU VI2lwE3 65.walk-through test 穿行测试
Tn}`VW~ zeHF-_{ 66.communication 沟通
lGd'_~'= :(n<c 67.flow chart 流程图
=Z^5'h~ 9(N 68.reperformance of internal control 重新执行
:<qe2Z5k 2I-d.{ 69.audit evidence
审计证据
>!=@TK(~ ,MCTb '=G 70.substantive procedures 实质性程序
,Xn2xOP JI"/,fK^ 71.assertions 认定
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72.esistence 存在
+~^S'6yB iS$[dC ?N 73.occurrence 发生
GJ,&$@8) "6f`hy 74.completeness 完整性
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B 75.rights and obligations 权利和义务
P1eSx#3bR p;+O/'/j 76.valuation and allocation 计价和分摊
=}`d !#KKJ`uB" 77.cutoff 截止
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6r 78.accuracy 准确性
b>07t!; g3tE.!a5- 79.classification 分类
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Y[s#*+ 80.inspection 检查
6@N,'a8r Fz7t84g( 81.supervision of counting 监盘
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+a[Z / Q1*Vh4 82.observation 观察
<0CjEsAB] WX&IQ@ 83.confirmation 函证
-zg*p&F a"vzC$Hxd 84.computation 计算
+4?Lwp'q 6 4_}"fU 85.analytical procedures 分析程序
ZJ/528Ju uavATnGO{B 86.vouch 核对
W'./p"2g M)bQvjj 87.trace 追查
,!:c6F+ FOiwA.:0 88.audit sampling 审计抽样
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9Dx~!( 89.error 误差
ReaZg ?:h .(@=L1C<}J 90.expected error 预期误差
Af|h*V4Xu R]"Zv'M(AM 91.population 总体
OgF[= fbq$:Q44 92.sampling risk 抽样风险
7'\.QJ!< ]es|%j 2 93.non- sampling risk 非抽样风险
,&o9\|ih7] Px_8lB/; 94.sampling unit 抽样单位
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#psN uKJ:)oyaCP 95.statistical sampling 统计抽样
{<-s&%/r J}V4.R5d 96.tolerable error 可容忍误差
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&{N L ]')=J+ 97.the risk of under reliance 信赖不足风险
=Vg~ VD S@,/$L 98.the risk of over reliance 信赖过度风险
;As~TGiT !:+U-mb* 99.the risk of incorrect rejection 误拒风险
Vl5r~+$| 7U [C=NL 100. the risk of incorrect acceptance 误受风险
yhH2b:nY(9 db )2> 101.working trial balance 试算平衡表
Oc)n,D)0 :|j[{;asY 102.index and cross-referencing 索引和交叉索引
7?fgcb3 SgU@`Pb 103.cash receipt 现金收入
7'wpPXdY1 t#(NfzN 104.cash disbursement 现金支出
fG 2)r Q YA4C1h' 105.bank statement 银行对账单
#aqnj+ #]Vw$X_S 106.bank reconciliation 银行存款余额调节表
SzLlJUV X *"^X)Y{c+l 107.balance sheet date
资产负债表日
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d!I%AlV 108.net realizable value 可变现净值
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r{!IFL A+/Lt>+AS 109.storeroom 仓库
JQ+Mg&&Q +:Zwo+\kSN 110.sale invoice 销售发票
@5Z|e HVM%B{( 111.price list 价目表
B;bP~e>W +C=vuR 112.positive confirmation request 积极式询证函
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(M IR/S`HD_ 113.negative confirmation request 消极式询证函
IQBL;=.J. tN{0C/B9 114.purchase requisition 请购单
|1wZ`wGZ:L dwn|1%D 115.receiving report 验收报告
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mLq0;uGL| wo9R:kQ 117.manufacturing overhead 制造费用
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118.material requisition 领料单
l"8g9z m#h`iW 119.inventory-taking 存货盘点
B~o3Z .3EEi3z6z 120.bond certificate 债券
-dMH>e0 >uCO=T,| 121.stock certificate 股票
d^'_H>x !jP[= 122.audit report 审计报告
42`Uq[5Y B)k/]vz)*D 123.entity 被审计单位
Xp;'Wa"@ Mx}r! Q 124.addressee of the audit report 审计报告的收件人
0Cc3NNdz A7QT4h&6 125.unqualified opinion 无保留意见
ufR|V-BWx OBF M70K 126.qualified opinion 保留意见
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[ 127.disclaimer of opinion 无法表示意见
(fc_V[(m" 2zo>`;l 128.adverse opinion 否定意见
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/0 查看《
注会考试《审计》中的128个英文单词(一) 》
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