61.assessed level of material misstatement risk 重大错报风险的评估水平
y\a@'LFL N>zpxU { 62.simall business 小规模企业
}s9eRmJs z%FBHj 63.accounting system
会计系统
$-J0ou8~ ,@\$PyJ 64.test of control 控制测试
":qhO0 xE$>;30b_ 65.walk-through test 穿行测试
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`_MRf[Z} vkR,Sn 67.flow chart 流程图
g6 AEMer Q1Jw7R#?l 68.reperformance of internal control 重新执行
''Pu G+_Q7-o&d6 69.audit evidence
审计证据
k},@2#W] J!\Cs1!f 70.substantive procedures 实质性程序
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IKYG}T ",v!geMvu 71.assertions 认定
`@_jDo #F|q->2`o 72.esistence 存在
iBqxz:PHN( vtByC u5 73.occurrence 发生
v=pkze xYLTz8g= 74.completeness 完整性
]QJN` ;b0 KUV(vAY, 75.rights and obligations 权利和义务
Qhc>,v) 4MFdhJoN 76.valuation and allocation 计价和分摊
&.v|yG]& ln1QY"g 77.cutoff 截止
sahXPl%;U kndN} Vq 78.accuracy 准确性
tM:%{az h,*-V 'X.k 79.classification 分类
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Cb >;sz(F3) 80.inspection 检查
v1R t$[ iBXS 81.supervision of counting 监盘
r|ID]}w 2Wx~+@1y 82.observation 观察
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i6F>f 83.confirmation 函证
O0Pb"ou_h. V*I2
84.computation 计算
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} %bP9 3oQ?VP 86.vouch 核对
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GJ\3 87.trace 追查
gebDNl\Y2 GbwqrH+ 88.audit sampling 审计抽样
U/s! Tb>` my}l?S[2d@ 89.error 误差
FoW|BGA~ %E"dha JY 90.expected error 预期误差
OpLo[Y\ mHB0eB'l 91.population 总体
sK/Z'h{| X(npgkVP\ 92.sampling risk 抽样风险
lc(}[Z/|V =J GL~t? 93.non- sampling risk 非抽样风险
B.#.gB#C 6k6}SlN[ 94.sampling unit 抽样单位
"nA~/t= {3qlx1w 95.statistical sampling 统计抽样
4>NmJrh A|`mIma# 96.tolerable error 可容忍误差
%
jh
gKq V6!1(| 97.the risk of under reliance 信赖不足风险
hQ80R B MC~<jJ, 98.the risk of over reliance 信赖过度风险
nJ|
M |ERf3 99.the risk of incorrect rejection 误拒风险
WzqYBa oIv\Xdc8 1 100. the risk of incorrect acceptance 误受风险
SH5a&OVZhn 7?p
>v34A 101.working trial balance 试算平衡表
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O ~N]pB]/][ 102.index and cross-referencing 索引和交叉索引
L#`Vr$ J,D^fVIw 103.cash receipt 现金收入
1a
t Q9 m:)sUC0 104.cash disbursement 现金支出
K#kMz#B+i yfZYGhPN( 105.bank statement 银行对账单
7U2?in}?Qi giHWC%/ 106.bank reconciliation 银行存款余额调节表
^0g!,L 2rWPqG4e 107.balance sheet date
资产负债表日
gXvE^fE 'j$n;3 108.net realizable value 可变现净值
ho%G
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Nz%Yi?AF /wPW2<|"X. 110.sale invoice 销售发票
6^sH3=# ,FK.8c 6g 111.price list 价目表
EQVa8xt/C &W{<Yf9 112.positive confirmation request 积极式询证函
#]*]qdQWV^ >Q2kXwN 113.negative confirmation request 消极式询证函
$QnsP#ePN YM&i 114.purchase requisition 请购单
xp
F(de 3XIL; 5 115.receiving report 验收报告
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fS]Z`U" ]Q -.Y-J/O 118.material requisition 领料单
hg-M>|s7 `RyH~4\; 119.inventory-taking 存货盘点
xm0(U0
> jJV1 /]TJ 120.bond certificate 债券
|4!G@-2V:I N6BEl55 & 121.stock certificate 股票
qHu\3@px ^+O97<#6C 122.audit report 审计报告
:_:o% \u*[mrX_B: 123.entity 被审计单位
;umbld0 T\ [CQO 124.addressee of the audit report 审计报告的收件人
5s:g(gy3BR &sooXKlv| 125.unqualified opinion 无保留意见
dZ x ^+}~"nvD 126.qualified opinion 保留意见
9>/:c\q+ {'6-;2&f 127.disclaimer of opinion 无法表示意见
+&[X7r< ]\F}-I[ 128.adverse opinion 否定意见
H^XTzE 5zPn-1uW 查看《
注会考试《审计》中的128个英文单词(一) 》
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