61.assessed level of material misstatement risk 重大错报风险的评估水平
-:rUw$3J q.}CU.dp 62.simall business 小规模企业
w!XD/jN ee=D1 qNu; 63.accounting system
会计系统
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AgUUn&k 64.test of control 控制测试
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vS $ 65.walk-through test 穿行测试
xYB{;K D6Wa.,r 66.communication 沟通
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[N'h%1]\ 67.flow chart 流程图
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(tO\)aS= 68.reperformance of internal control 重新执行
phz&zlD `H+lPM66 69.audit evidence
审计证据
&nK<:^n "gwSJ~:ds 70.substantive procedures 实质性程序
D/' dTrR D43z9z-:L 71.assertions 认定
E(|>Ddv B& "Yy n/ 72.esistence 存在
d d;T-wa} *z2s$EZ 73.occurrence 发生
K<J9~ }PpUAt~g 74.completeness 完整性
6H|S;K+ z?//rXuO 75.rights and obligations 权利和义务
T]$U"" Vw"\{` 76.valuation and allocation 计价和分摊
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Q8 J 77.cutoff 截止
y+q5UC| XX~,>Q}H= 78.accuracy 准确性
Hx:;@_gq B/C,.?Or 79.classification 分类
D)Dr__x !!y a 80.inspection 检查
~)'k 9?0 rM"l@3hP 81.supervision of counting 监盘
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7!= 82.observation 观察
u= yOu^={ L0]_X#s># 83.confirmation 函证
L%5%T;0'~ :Qq#Z 84.computation 计算
rLT!To h7@6T+#WoT 85.analytical procedures 分析程序
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Z y> (w\K9W 86.vouch 核对
)}ROLe 9>$p 87.trace 追查
v8DC21pb /7LR;>B j 88.audit sampling 审计抽样
'ig'cRD6N :H[6Lg\* 89.error 误差
},[}$m% C.QO#b 90.expected error 预期误差
/L#?zSt @|)Z"m7 91.population 总体
^W@5TkkBQq P>6{&( 92.sampling risk 抽样风险
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@lt#Nz ?hM64jI| 94.sampling unit 抽样单位
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O!*&Y> Np)lIGE 95.statistical sampling 统计抽样
]{L jRSV RGX=) 96.tolerable error 可容忍误差
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,=N.FS 97.the risk of under reliance 信赖不足风险
c:g'.'/* u2[w# 98.the risk of over reliance 信赖过度风险
U%<Inb}ad iyog`s c 99.the risk of incorrect rejection 误拒风险
(tQc %%wNZ{ 100. the risk of incorrect acceptance 误受风险
*9i{,I@ PxE3K-S)G 101.working trial balance 试算平衡表
]9,;K;1< KY N0 102.index and cross-referencing 索引和交叉索引
E~:x(5'%d {}x^ri~ 103.cash receipt 现金收入
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;Z(.* Tb-F]lg$ 104.cash disbursement 现金支出
{zFMmPid 2Hv+W-6v 105.bank statement 银行对账单
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v&(Y Od 106.bank reconciliation 银行存款余额调节表
bs'n+:X` {}Za_(Y,] 107.balance sheet date
资产负债表日
CWS4lx F}qc0 108.net realizable value 可变现净值
x$%!U[!3 \^%}M!tan 109.storeroom 仓库
~3 bPIg7D NgCvVWto 110.sale invoice 销售发票
kSh( u <"|,"hA 111.price list 价目表
BVO<e \>3 Tu 7QCr5* 112.positive confirmation request 积极式询证函
}> X~ ?I@W:#>o 113.negative confirmation request 消极式询证函
&`XVq"7 >e"#'K0?\ 114.purchase requisition 请购单
F@:'J\I}: @|%2f@h 115.receiving report 验收报告
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O4^#i 117.manufacturing overhead 制造费用
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Df_ 118.material requisition 领料单
^ovR7+V ]P?vdgEM& 119.inventory-taking 存货盘点
xK\d4" \;"=QmRD%: 120.bond certificate 债券
Vy,DN~ag $ DSZO!pB 121.stock certificate 股票
,nB5/Lx xlg9TvvI 122.audit report 审计报告
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d 123.entity 被审计单位
KyQX!,rV t1y4 7fX6 124.addressee of the audit report 审计报告的收件人
eHDN\QA 2 /d<P-!fK 125.unqualified opinion 无保留意见
`^Em&6!! l2P=R)@{ 126.qualified opinion 保留意见
W1=H8O 'u b@]ru| 127.disclaimer of opinion 无法表示意见
Fun^B;GA: ~O&:C{9= 128.adverse opinion 否定意见
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pv b`O'1r\Y; 查看《
注会考试《审计》中的128个英文单词(一) 》
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