61.assessed level of material misstatement risk 重大错报风险的评估水平
xgi/,Nk ' 'NJCU.lKm 62.simall business 小规模企业
$]G_^ji)K %S<0l@=5`l 63.accounting system
会计系统
1Ue;hu'q: qDQ$Zq[ 64.test of control 控制测试
UoLvc~n7 ~9OART=' 65.walk-through test 穿行测试
`nxm<~-\ m&H@f: 66.communication 沟通
;eG,T-: !XvQm*1 67.flow chart 流程图
.5',w"R )rTV}Hk 68.reperformance of internal control 重新执行
a/Cd;T2 /idQfff 69.audit evidence
审计证据
[_&\wHX *)V1Sd#m 70.substantive procedures 实质性程序
vj+x( !NNq( t 71.assertions 认定
.."= K&t+3O 72.esistence 存在
iY /N%T; ov{ 73.occurrence 发生
?(&)p~o o2FQ/EIE 74.completeness 完整性
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o!9\ 75.rights and obligations 权利和义务
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' 76.valuation and allocation 计价和分摊
r.5}Q? ] Fx9!S 77.cutoff 截止
,~@Nhd~k W?5u O 78.accuracy 准确性
*Txt`z[| !+;'kI2 79.classification 分类
\;z*j|;B e B`7C"Z 80.inspection 检查
ohFUy}y ):@XMECa 81.supervision of counting 监盘
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GO];" 82.observation 观察
4,o|6H $YM>HZe- 83.confirmation 函证
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! nQ*9|v4 84.computation 计算
U2=PmS P ##gq{hgjb$ 85.analytical procedures 分析程序
jt?937{ n+Ia@$|m 86.vouch 核对
yG)zrRU "T`Q, 87.trace 追查
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: Gp,d*M c~B[<.Qj 89.error 误差
gK {-eS Hshm;\' 90.expected error 预期误差
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I+ S\"/=|\ 91.population 总体
-
J9K T)"B35 92.sampling risk 抽样风险
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]6d WD=#. $z$ 93.non- sampling risk 非抽样风险
jG"n);WF qVOlUH 94.sampling unit 抽样单位
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bJc] K&zp2V 95.statistical sampling 统计抽样
k_p4 f %9 F;Q8^C0e*c 96.tolerable error 可容忍误差
-^m]Tb<u <r_L- 97.the risk of under reliance 信赖不足风险
|K(j}^1k xFU*,Y 98.the risk of over reliance 信赖过度风险
,J|8P{ZO $"z|^ze 99.the risk of incorrect rejection 误拒风险
>wiW(Ki} >z'kCv 100. the risk of incorrect acceptance 误受风险
iXp*G52 wb@TYvDt 101.working trial balance 试算平衡表
f;<qGM.#| 6Z:<?_p%7g 102.index and cross-referencing 索引和交叉索引
KLpe!8tAe 39jnoT 103.cash receipt 现金收入
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*D 104.cash disbursement 现金支出
0Q^a*7w`8a /&g5f4[|p 105.bank statement 银行对账单
o1x IGP< r+T@WvS%W 106.bank reconciliation 银行存款余额调节表
M_wqb'= dg9
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资产负债表日
(1`z16 1]wx Ru 108.net realizable value 可变现净值
%SW"{GnO^ \ W3\P= 109.storeroom 仓库
XG]ltSOy BU-m\Kf) 110.sale invoice 销售发票
L*TPLS[lh kPt9(E] 111.price list 价目表
zmV5k iNn]~L1 112.positive confirmation request 积极式询证函
0G-M.s}A %d..L-`]ET 113.negative confirmation request 消极式询证函
t{\,vI qJY'"_Q{ 114.purchase requisition 请购单
Y|eB;Dm1q [yzDa:% 115.receiving report 验收报告
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mb h,:8TMJRRN 118.material requisition 领料单
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119.inventory-taking 存货盘点
e0i&?m u="VJ3 120.bond certificate 债券
{fi:]|<1h FX+;azE7 121.stock certificate 股票
&&Sl0(6x[T bERYC| 122.audit report 审计报告
EZ+_*_9 }Wxu =b 123.entity 被审计单位
1BQB8i-, `4Jlf! 124.addressee of the audit report 审计报告的收件人
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K[ 125.unqualified opinion 无保留意见
-p|@En n m791w8Vr 126.qualified opinion 保留意见
Zj )Bd*a =d#3& R]p 127.disclaimer of opinion 无法表示意见
aE0yO#=
2jQ|4$9j 128.adverse opinion 否定意见
#!,tId wyqXD.of 查看《
注会考试《审计》中的128个英文单词(一) 》
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