61.assessed level of material misstatement risk 重大错报风险的评估水平
T2<%[AF0 0GrM:Lh y 62.simall business 小规模企业
|A'I!Jm RSym9t90t 63.accounting system
会计系统
Cn3_D N7J?S~x 64.test of control 控制测试
i^%$ydg zVw5 (Tc 65.walk-through test 穿行测试
{IV%_y? R\3a Sx L 66.communication 沟通
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(0}pi4 \6SjJ]o> 67.flow chart 流程图
ZAgXz{!H( (8h4\utA 68.reperformance of internal control 重新执行
PtbaC6"\ 950N\Y@u 69.audit evidence
审计证据
!="q"X/* ~SQxFAto 70.substantive procedures 实质性程序
h7"U1'b f<@!{y2Xe 71.assertions 认定
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*Aa7M 72.esistence 存在
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$ =9a2+ v0 74.completeness 完整性
f?sm~PwC- v&YeQC> 75.rights and obligations 权利和义务
]WDmx$"&e XJ4f;U 76.valuation and allocation 计价和分摊
nL:&G'd R}=5:)%w 77.cutoff 截止
Kk8}m; +r8bGS]ki 78.accuracy 准确性
#_ |B6!D! MJ)lZ!KZ 79.classification 分类
F$?Ab\#B %MjoY_<:_ 80.inspection 检查
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dzgi: 81.supervision of counting 监盘
%vJHr!x D9oNYF-V 82.observation 观察
BkB>eE1)Ea =*,SD 83.confirmation 函证
sW]^YT>? >S +} 84.computation 计算
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4 u-TT;k' 85.analytical procedures 分析程序
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6 86.vouch 核对
,5n!a.T LlQsc{Ddf 87.trace 追查
ii)#(b:V hC:'L9Y 88.audit sampling 审计抽样
v03cQw\"WE !,Uo{@E)Y 89.error 误差
R{#< NE IK2da@V 90.expected error 预期误差
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z#ZY K&L!O3#( 91.population 总体
Nn. 9J `>:5[Y 92.sampling risk 抽样风险
7]h %?W! d/7fJ8y8 93.non- sampling risk 非抽样风险
b{A[\ " Js,! G 94.sampling unit 抽样单位
XNYA\%:5S v/`D0g-uX) 95.statistical sampling 统计抽样
}e[ E )/;KxaKt 96.tolerable error 可容忍误差
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*5B jdxHWkQ 97.the risk of under reliance 信赖不足风险
q#K{~: }T?X6LA$I8 98.the risk of over reliance 信赖过度风险
]at$ohS 2}vibDq p 99.the risk of incorrect rejection 误拒风险
RaJTya^ "Oxr}^% i 100. the risk of incorrect acceptance 误受风险
Y=mr=]q &`D$w?beg 101.working trial balance 试算平衡表
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oe& 5PeS/%uT@ 102.index and cross-referencing 索引和交叉索引
66v,/#K \QvGkcDc{ 103.cash receipt 现金收入
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1n 104.cash disbursement 现金支出
;sB=f NdXHpq; 105.bank statement 银行对账单
CsO!Y\'FY xVx s~p1 106.bank reconciliation 银行存款余额调节表
F\:~^` 1b5Z^a<u 107.balance sheet date
资产负债表日
`0d0T~ ='7m$,{(Q[ 108.net realizable value 可变现净值
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rUZXY 6$`< Y? 109.storeroom 仓库
uJ% <+I iM]O 110.sale invoice 销售发票
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6 111.price list 价目表
BIx*t9wA uzd7v, 112.positive confirmation request 积极式询证函
"- 4|HA V}E['fzBFV 113.negative confirmation request 消极式询证函
.n 9.y8C 4)8k?iC* 114.purchase requisition 请购单
Vk6c^/v -)V0D,r$[ 115.receiving report 验收报告
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aHhLz>H' q\fbrv%I4 117.manufacturing overhead 制造费用
]iV]7g8: 529;_| 118.material requisition 领料单
6{2y$'m8 GBz?$]6 119.inventory-taking 存货盘点
z|g2Q#$-\S r_7%|T8 120.bond certificate 债券
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J< dwA"QVp{ 121.stock certificate 股票
@2Z|\ojJ UF9={fN1 122.audit report 审计报告
^ D0"m>3r 9{pT)(Wnb 123.entity 被审计单位
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? )~'UJPK 124.addressee of the audit report 审计报告的收件人
_}{KS, f]0 WBjJ)vCA. 125.unqualified opinion 无保留意见
Jz8P':6[ }8O9WS 126.qualified opinion 保留意见
d6i}xnmC \mb4leg5 127.disclaimer of opinion 无法表示意见
t>[QW`EeP ?$pNd uE 128.adverse opinion 否定意见
v`h>5#_[ `,O7S9]R+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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