61.assessed level of material misstatement risk 重大错报风险的评估水平
U8f!yXF' QNH-b9u>8 62.simall business 小规模企业
79DzrLu @D?KS;# 63.accounting system
会计系统
U9?fUS AXnuXa(j 64.test of control 控制测试
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K-_XdJ\ {B!LhvYAH 66.communication 沟通
$)HD`E pUGFQ."\ 67.flow chart 流程图
7P+qPcRaP b"Z$?5 68.reperformance of internal control 重新执行
fGeDygV^` lpjeEawo4 69.audit evidence
审计证据
-qI8zs$:5 qocN:Of1 70.substantive procedures 实质性程序
^{Vt iMT[sb 71.assertions 认定
n@TK}?\UoR :.k1="H~@ 72.esistence 存在
A"SF^p #9(0.!v 73.occurrence 发生
:4Gc'bR \?$`dA [ 74.completeness 完整性
65% WjO cEdf&*_-'I 75.rights and obligations 权利和义务
u<g0oEs) }?\8%hK"a7 76.valuation and allocation 计价和分摊
.S5%Qa [uW {^5LolCCH 77.cutoff 截止
/?ZO-]q K@f@vyw] 78.accuracy 准确性
D]?eRO9' 2bs={p$}a 79.classification 分类
qG6?k}\\ ; ,vGw<|o 80.inspection 检查
yb-1zF| Jw4#u5$$Z 81.supervision of counting 监盘
>U~{WM$"Y N4[`pXM6 82.observation 观察
$fzO:br5WJ (&B`vgmb 83.confirmation 函证
'bd|Oww1u l.@v@T(/ 84.computation 计算
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5LF &C0v o]@Mg5(8Q 86.vouch 核对
|3bCq(ZR\P cXd?48O 87.trace 追查
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8|"26UwD/ t=;P1d?E; 89.error 误差
4:I'zR5 5r)]o'?s 90.expected error 预期误差
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m|M'vzu1 V0/PjD,jP 92.sampling risk 抽样风险
Wik8V 0( W5^<4Ya! 93.non- sampling risk 非抽样风险
6IPQ}/l xXRlQ|84 94.sampling unit 抽样单位
xU!eT'Y [0?W>A*h 95.statistical sampling 统计抽样
S8d X8,qg W\pO`FL 96.tolerable error 可容忍误差
*}P=7TuS l+UUv]:1 97.the risk of under reliance 信赖不足风险
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{Mq%` 98.the risk of over reliance 信赖过度风险
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I)W Pm/Rc 99.the risk of incorrect rejection 误拒风险
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VR XK/dZ 1PUeU+ 101.working trial balance 试算平衡表
@OGHS}-\ di4>Ir~] 102.index and cross-referencing 索引和交叉索引
v;o/M6GL5 _+6aD|7x 103.cash receipt 现金收入
6%B) \|YIuzlO4 104.cash disbursement 现金支出
YHOo6syk i}gsxq% 105.bank statement 银行对账单
"qdEu KI ["1Iz{ 106.bank reconciliation 银行存款余额调节表
)Y &RMYy DLH|y%" 107.balance sheet date
资产负债表日
l3:2f-H ' 4.T1i, 108.net realizable value 可变现净值
!dV2:`|+ sKwUY{u\M 109.storeroom 仓库
$1uT`>% ZZ324UuATX 110.sale invoice 销售发票
IwVdx^9 mlO\wn-F 111.price list 价目表
XI\P#" -R-yr.$j* 112.positive confirmation request 积极式询证函
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IKVFbTX:y 113.negative confirmation request 消极式询证函
FaLc*CU >/+R~ n 114.purchase requisition 请购单
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(3? W)i a7}O.NDf 117.manufacturing overhead 制造费用
3_ ZlZ_Tq Tn"^`\m 118.material requisition 领料单
LUzn7FZk c<ORmg6 119.inventory-taking 存货盘点
KP&$Sl N}ZBtkR 120.bond certificate 债券
E1D0un +-:o+S`q~ 121.stock certificate 股票
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:|e#$x 57Bxx__S4` 122.audit report 审计报告
mRIBE9K+& r1BL?&X- 123.entity 被审计单位
"i,ZG$S#E _t>[gB, 124.addressee of the audit report 审计报告的收件人
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t(s4 tu' s]3RE 125.unqualified opinion 无保留意见
2j&0U!DX )lU9\"?o 126.qualified opinion 保留意见
O t{~mMDp C@Wd Pjxj 127.disclaimer of opinion 无法表示意见
9y*2AaxW TPn#cIPG 128.adverse opinion 否定意见
7$mB.\| @=6oB3tQA 查看《
注会考试《审计》中的128个英文单词(一) 》
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