61.assessed level of material misstatement risk 重大错报风险的评估水平
e<O;pM: l;{N/cS 62.simall business 小规模企业
&(uF&-PwO4 sg6w7fp> 63.accounting system
会计系统
<E7Vbb9* mp+\! 64.test of control 控制测试
kG;eOp16R o S:vTr+$ 65.walk-through test 穿行测试
Sv~1XL W \l=KWa 3Q 66.communication 沟通
U ygw*+ 0q>NE<L 67.flow chart 流程图
sAjKf\][ L4/TI(MP 68.reperformance of internal control 重新执行
z^a!C#IX &W)+8N,L 69.audit evidence
审计证据
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u5{5ts+: 70.substantive procedures 实质性程序
;*g*DIR &t*8oNwSs 71.assertions 认定
rMXOwkE spSN6.j 72.esistence 存在
9?l?G GmQ {Z?$Co^R 73.occurrence 发生
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ocqJ22 `3sy>GU? 74.completeness 完整性
B=Zukg1G bDh:!M 75.rights and obligations 权利和义务
BudWbZ5>Ep 1hMX(N
&| 76.valuation and allocation 计价和分摊
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mS)|6=Y 77.cutoff 截止
kh>SrW]B% 1 ~B< 78.accuracy 准确性
WK_y1(v> hk5E=t~& 79.classification 分类
7i+!^Qj?y m>abK@5na 80.inspection 检查
LpiHoavv V$-~%7@>;9 81.supervision of counting 监盘
fZw9zqg 94p:| 5@ 82.observation 观察
dY4k9p8 }o!#_N0T 83.confirmation 函证
Q2[prrk%j sx[&4 k[ 84.computation 计算
!0!U01SWa MR?*GI's 85.analytical procedures 分析程序
c+Q.?vJ i!1ho T$ 86.vouch 核对
)O2Nlk~l& U=&^H!LVY 87.trace 追查
pT3X/ra ~<2 IIR$H 88.audit sampling 审计抽样
, N@Yk. :~ZqB\>i 89.error 误差
*gM,x4 Y mX<Fuu}E*Z 90.expected error 预期误差
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't0+:o">: 91.population 总体
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$ |P,zGy 92.sampling risk 抽样风险
c|\ZRBdI bVa+kYE 93.non- sampling risk 非抽样风险
BrlzN='j} tT@w%Sz57N 94.sampling unit 抽样单位
E'e8&3!bx W.#}qK"
q 95.statistical sampling 统计抽样
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fpHq?> 96.tolerable error 可容忍误差
PcHSm/d0e QQg8+{> 97.the risk of under reliance 信赖不足风险
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Sc 98.the risk of over reliance 信赖过度风险
,67"C2Y ;ZQ-uz 99.the risk of incorrect rejection 误拒风险
F`Dg*O KP[NuXA` 100. the risk of incorrect acceptance 误受风险
3I9T|wQ-] ^CZCZ,v 101.working trial balance 试算平衡表
c;:">NR 7BL|x 102.index and cross-referencing 索引和交叉索引
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# Q^z=w![z 103.cash receipt 现金收入
_ztZ>' csH2_+uG 104.cash disbursement 现金支出
_BZ1Vnv &8[ZN$Xe" 105.bank statement 银行对账单
(C8 U
]pW86L% 106.bank reconciliation 银行存款余额调节表
,?l~rc r\$6'+Si 107.balance sheet date
资产负债表日
gM4P j[W f4 ]N0 108.net realizable value 可变现净值
s kN9O"^A T>}0) s 109.storeroom 仓库
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~CL 110.sale invoice 销售发票
z]^+^c_ Vy-28icZ` 111.price list 价目表
%'Zc2h&z ShQ|{P9 112.positive confirmation request 积极式询证函
?Bo?JMV F%xK"l`& 113.negative confirmation request 消极式询证函
`NBbTQtgO K&=D-50% 114.purchase requisition 请购单
>\V6+$cNp >^a$ 115.receiving report 验收报告
6cM<>&e H2_/,
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x Vclr)}5 117.manufacturing overhead 制造费用
sLb8*fak H&M1>JtE 118.material requisition 领料单
D^Te%qnW 'T\dkSJv;V 119.inventory-taking 存货盘点
et=7}K]l {m[s<A( 120.bond certificate 债券
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M\Se_ 121.stock certificate 股票
;HDZ+B AXs=1 e 122.audit report 审计报告
>R!"P[* (8.{+8o 123.entity 被审计单位
oL]mjo=jN i3#'*7f%j 124.addressee of the audit report 审计报告的收件人
r'/\HWNP nX|Q~
x] 125.unqualified opinion 无保留意见
NmJ`?-Z !xu9+{- 126.qualified opinion 保留意见
*ZaaO^! t8QRi!\= 127.disclaimer of opinion 无法表示意见
c!It^* GF8 -_X 128.adverse opinion 否定意见
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3 # ly@;!M 查看《
注会考试《审计》中的128个英文单词(一) 》
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