61.assessed level of material misstatement risk 重大错报风险的评估水平
?y1']GAo 8MIn~ 62.simall business 小规模企业
V_b"^911r #_]/Mr1 63.accounting system
会计系统
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j'L*j 0$RZ~ 64.test of control 控制测试
Yj%hgb:) UQq,Xq 65.walk-through test 穿行测试
"R8: s +Sz%2Q 66.communication 沟通
;U7o)A; ze* =7 67.flow chart 流程图
XO[S(q a%\6L 68.reperformance of internal control 重新执行
O&DkB*- f3,qDbQyJ 69.audit evidence
审计证据
ckn0I #G</RYM~m 70.substantive procedures 实质性程序
_=,\uIrk _ ~q!<-Z 71.assertions 认定
gcS?r : ?'RB)M=Og7 72.esistence 存在
EPEy60Rx5 6"3-8orj 73.occurrence 发生
;<=Z\NX N.\?"n 74.completeness 完整性
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^HS;\8Xvb 12 {F 76.valuation and allocation 计价和分摊
z1dSZ0NoA 4XL$I*;4 77.cutoff 截止
}~W:3A{7; G6W_)YL 78.accuracy 准确性
GvAP r"E%U:y3P 79.classification 分类
gMXs&`7P ;Dh\2! sr 80.inspection 检查
.>QzM>zO hc"l^a!7ic 81.supervision of counting 监盘
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ko-3`hX` ;$a+ > 85.analytical procedures 分析程序
{oXU)9vj 0B}O&DC%| 86.vouch 核对
n>t&l8g%g BE0Ov{' 87.trace 追查
PpXzWWU": 7pllzy 88.audit sampling 审计抽样
uez"{ _I Fb2,2Px 89.error 误差
)2z<5 ` IOfxx>=3 90.expected error 预期误差
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et0w `}r)0,Z}3 91.population 总体
-JKl\ E $&25hvK, 92.sampling risk 抽样风险
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Ob ~7w[n3 W)X" G3 94.sampling unit 抽样单位
J#>)+ ZZs@P#] 95.statistical sampling 统计抽样
"U"phLX -R]Iu\ 96.tolerable error 可容忍误差
qw?Wi%t(x8 @d&JtA 97.the risk of under reliance 信赖不足风险
Vjdu9Ez k!Ym<RD%N 98.the risk of over reliance 信赖过度风险
CyfrnU8g f]pHJVgFV 99.the risk of incorrect rejection 误拒风险
opXxtYC@ $#z-b@s=B 100. the risk of incorrect acceptance 误受风险
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%nS(>X<B 101.working trial balance 试算平衡表
JpRn)e'Z f7lt|.p 102.index and cross-referencing 索引和交叉索引
QGCg~TV; Af"p:;^z 103.cash receipt 现金收入
uGmv`R_ q"48U.}T 104.cash disbursement 现金支出
A=Y A #0 U#iGR5&^3 105.bank statement 银行对账单
>]L\B w SeV`RUO 106.bank reconciliation 银行存款余额调节表
HUFm@? I!?)}d 107.balance sheet date
资产负债表日
dfA2G<Uc bMA0#e2 108.net realizable value 可变现净值
dc dVB>D FUP0X2P 109.storeroom 仓库
j%U'mGx en_W4\7^ 110.sale invoice 销售发票
U!GfDt qEvbKy} 111.price list 价目表
4C#r=Uw` Z=m5V (9 112.positive confirmation request 积极式询证函
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L29) %p(X*mVX 113.negative confirmation request 消极式询证函
*/APe# aBd>.]l? 114.purchase requisition 请购单
c(kYCVc {/|tVc63 115.receiving report 验收报告
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+h)1NX;o1 -kP$S qR~ 117.manufacturing overhead 制造费用
o(gV;>I !DM GAt\ 118.material requisition 领料单
$qR<_6j }*P?KV ( 119.inventory-taking 存货盘点
[k]3#<sS to{7B7t>q 120.bond certificate 债券
a)8;P7 X%98k'h.y 121.stock certificate 股票
YO9ofT FfC\uuRe 122.audit report 审计报告
lt("yqBu arc{:u.K 123.entity 被审计单位
:'4", +w2 ` 124.addressee of the audit report 审计报告的收件人
_]zH4o<p #Ibpf , 125.unqualified opinion 无保留意见
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_) V6bjVd9|Z 126.qualified opinion 保留意见
>rYkVlv ;LC?3. 127.disclaimer of opinion 无法表示意见
oO^=%Mc( <2e[; $ 128.adverse opinion 否定意见
6IJH%qUx' 6 u 1|pX8 查看《
注会考试《审计》中的128个英文单词(一) 》
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