61.assessed level of material misstatement risk 重大错报风险的评估水平
Qy"%%keV'T RhKDQGdd 62.simall business 小规模企业
y\j[\UZKO M"W#_wY; 63.accounting system
会计系统
[L7s(Zs> J~xm[^0 64.test of control 控制测试
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}v*s 65.walk-through test 穿行测试
7FkiT @67GVPcxl 66.communication 沟通
n|? sNM<J3 5x|$q kI 67.flow chart 流程图
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:f{ 68.reperformance of internal control 重新执行
jbq x7x y`8U0TE3R 69.audit evidence
审计证据
3 ^x&G?) B_iaty 70.substantive procedures 实质性程序
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GeJ 71.assertions 认定
n^$Q^[:Z m>48?% 72.esistence 存在
^wc:qll Tc!n@!RA| 73.occurrence 发生
4YI6& M:(.aEe 74.completeness 完整性
@YRy)+ KPDJ$,: 75.rights and obligations 权利和义务
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,TQ4j 76.valuation and allocation 计价和分摊
^`M%g2x H" A@Q.' 77.cutoff 截止
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?./fVoA]V 8@+<W%+th 79.classification 分类
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c?S< 9{geU9&Z 80.inspection 检查
T%9t8?I 1c@S[y 81.supervision of counting 监盘
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k} r QNm2h 82.observation 观察
Ac{Tq iIv 8dLmsk^ 83.confirmation 函证
UroC8Tm Drf Au 84.computation 计算
A-.Wd7^~* 'Lu xF1> 85.analytical procedures 分析程序
l&e{GHz %"oGJp 86.vouch 核对
8kSyT'kC% z79oj\&[ 87.trace 追查
b?cO+PY01 k >.U ! 88.audit sampling 审计抽样
Avyer/{ k:iy()n[ 89.error 误差
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.U=u [>_zV.X 90.expected error 预期误差
kREFh4QO, v5e*R8/ 91.population 总体
|7n%8JsY!" gaNe\ 92.sampling risk 抽样风险
jA2%kX\6// uit.r^8l 93.non- sampling risk 非抽样风险
;XyryCo pZ[|Q 2( 94.sampling unit 抽样单位
X{i>Q_8> T*Ge67 95.statistical sampling 统计抽样
(RrC<5" K0o${%'@7 96.tolerable error 可容忍误差
1ljcbD)T; =_3rc\0 97.the risk of under reliance 信赖不足风险
@c"s6h& {*g{9` 98.the risk of over reliance 信赖过度风险
dblf,x qf ]le]J 99.the risk of incorrect rejection 误拒风险
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0Ab"+D 100. the risk of incorrect acceptance 误受风险
"X!1^)W-8 FqGMHM\J 101.working trial balance 试算平衡表
z[Q e86L 9vW]HOK 102.index and cross-referencing 索引和交叉索引
2'OY,Ooe [euR<i*I# 103.cash receipt 现金收入
0wSy[z4V g] ]6) nT 104.cash disbursement 现金支出
:kE* FL^t}vA 105.bank statement 银行对账单
K5^zu`19 r~7}w4U 106.bank reconciliation 银行存款余额调节表
"|Y y"iB[ 7F]Hq 107.balance sheet date
资产负债表日
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81V 108.net realizable value 可变现净值
#h9Gl@| H"Hl~ ~U 109.storeroom 仓库
P|lDW|}D@ i eWXr4@: 110.sale invoice 销售发票
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t]&o0> 111.price list 价目表
CK|AXz+EN =|empv# 112.positive confirmation request 积极式询证函
xX{Zh;M&[ `m#G'E I 113.negative confirmation request 消极式询证函
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Dyo=A] 114.purchase requisition 请购单
umAO&S.+M *V+,X 115.receiving report 验收报告
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<'ZC 117.manufacturing overhead 制造费用
GNB'.tJ:0Y luac 118.material requisition 领料单
rFm?Bu hgDFhbHtd6 119.inventory-taking 存货盘点
VQ2'a/s 7i02M~*uS 120.bond certificate 债券
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(3 7zU~X, 121.stock certificate 股票
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0 122.audit report 审计报告
"s_S!;w@ aM#xy6:XG 123.entity 被审计单位
Vu4LC&q =,qY\@fq 124.addressee of the audit report 审计报告的收件人
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KDD29 125.unqualified opinion 无保留意见
e.XD5~Ax i|/G!ht^e 126.qualified opinion 保留意见
ni )G pX!T; Re; 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
k.)YFKi P%vouC0W 查看《
注会考试《审计》中的128个英文单词(一) 》
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