61.assessed level of material misstatement risk 重大错报风险的评估水平
5G cdz TaeN?jc5 62.simall business 小规模企业
6Y0k}+j|>E {^2``NYM_ 63.accounting system
会计系统
RUUV"y %KK6}d# 64.test of control 控制测试
[ !/u, .5'M^ 65.walk-through test 穿行测试
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&{NN!X DZ -5A 68.reperformance of internal control 重新执行
ra=U, Z`<S_PPz 69.audit evidence
审计证据
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WavG1 70.substantive procedures 实质性程序
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z M_*"g>Z 71.assertions 认定
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&2[OH}4 72.esistence 存在
&^Q-:Kxs8 hRTw8-wy: 73.occurrence 发生
Tt#4dm- E|Mu1I]e 74.completeness 完整性
L,c@Z@ WzZ<ZCHm 75.rights and obligations 权利和义务
U8qb2'a8 68JYA? 76.valuation and allocation 计价和分摊
rpH ,c[D LgXc}3 77.cutoff 截止
@dei}!e 5H#f;L\k 78.accuracy 准确性
6U5L>sQ "/[xak!g 79.classification 分类
}A,9` <5(P4cm9 80.inspection 检查
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Os91+.% K8M[xaI@ 81.supervision of counting 监盘
jWk1FQte %0l'Nuz 82.observation 观察
Hc^q_{}" )(yD"]co 83.confirmation 函证
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gWC 84.computation 计算
XE8>&&X t4(Z@X$ 85.analytical procedures 分析程序
ieuq9ah# ScOiOz:Ha 86.vouch 核对
-P#PyZEH&I shlMJa? 87.trace 追查
bQd'objpY R5OP=Q 8 88.audit sampling 审计抽样
tNP>6F/ Z./$}tVUG 89.error 误差
%gUf [Z~h!} 90.expected error 预期误差
\Gm$hTvB& SR)jJ=R3 91.population 总体
,5}%_ Ai>=n; 92.sampling risk 抽样风险
&%eWCe++ 5B6twn~[ 93.non- sampling risk 非抽样风险
i2.g}pM.A wJc~AP)I%z 94.sampling unit 抽样单位
6L5j *UL++/f 95.statistical sampling 统计抽样
; '6`hZ J:W|2U=" 96.tolerable error 可容忍误差
O_=2{k~s0 yC#%fgQ r 97.the risk of under reliance 信赖不足风险
-_@zyF<G >?3yVE 98.the risk of over reliance 信赖过度风险
@ ;T|`Y=7 :c75*h` 99.the risk of incorrect rejection 误拒风险
80J87\) vVvx g0 100. the risk of incorrect acceptance 误受风险
YA+jLy6ZL >}~\*Y\8@ 101.working trial balance 试算平衡表
\e)>]C}h Oly"ll*K 102.index and cross-referencing 索引和交叉索引
P ?^h 4)Jtc2z7Z\ 103.cash receipt 现金收入
)ZZjuFQJ) }+mIP:T 104.cash disbursement 现金支出
srS2v\1: pg<m0g@W*; 105.bank statement 银行对账单
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"Y'MuV'x 6chcpP0 107.balance sheet date
资产负债表日
Fw{:fFZC[ ,gO}H)v]t 108.net realizable value 可变现净值
jpwR\"UJ 8U8%XI EJ 109.storeroom 仓库
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pVm]<jO 110.sale invoice 销售发票
`GDWy^-Q+! }>93X0%r 111.price list 价目表
zG\& ZU ,r5'nDV=d 112.positive confirmation request 积极式询证函
^Uq%-a I3I1<}>]Z 113.negative confirmation request 消极式询证函
k`we_$/Gw isBtJ7 \Sc 114.purchase requisition 请购单
eW<|I [,bra8f[C 115.receiving report 验收报告
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?d!*[Ke8 !V^wq]D2 117.manufacturing overhead 制造费用
\k4em{K !eu\ShI 118.material requisition 领料单
n[KL Y! !-veL1r 119.inventory-taking 存货盘点
s'4O]k` C^IPddw> 120.bond certificate 债券
Iwx~kvz\_( WqO4_;X6/ 121.stock certificate 股票
Xi~7pH 8P?p 122.audit report 审计报告
88 &M8T'AP 9 _oAs"w 123.entity 被审计单位
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+ 124.addressee of the audit report 审计报告的收件人
P @Jo[J< $ucDzf=o 125.unqualified opinion 无保留意见
;x|7"lE U-*`I?~=4 126.qualified opinion 保留意见
WR"?j9y_q x%'5rnm| 127.disclaimer of opinion 无法表示意见
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A4 5La' I7q 128.adverse opinion 否定意见
1 2VSzIm V8hmfV~=]P 查看《
注会考试《审计》中的128个英文单词(一) 》
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