61.assessed level of material misstatement risk 重大错报风险的评估水平
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V 62.simall business 小规模企业
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n5YS 63.accounting system
会计系统
tm/>H /:]<z6R 64.test of control 控制测试
TO]7cC IuP~Vt{m 65.walk-through test 穿行测试
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QDW,e]A 66.communication 沟通
[>mH >yKz8SV# 67.flow chart 流程图
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l<5 68.reperformance of internal control 重新执行
x %`YV):* eH7x>[lH. 69.audit evidence
审计证据
fZpi+I hBRi5&% 70.substantive procedures 实质性程序
E`.hM}h qpFxl 71.assertions 认定
Odwf7> k62s|VeU 72.esistence 存在
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R!b 73.occurrence 发生
;=$;h6W0 ,,G"EF0A 74.completeness 完整性
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Wq @:RoY vk$ 75.rights and obligations 权利和义务
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pTGGJ, 76.valuation and allocation 计价和分摊
p?#T^{Quz~ 5?HwM[` 77.cutoff 截止
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mS [ KgO:},c 78.accuracy 准确性
n%29WF6Zf Wcc4/:`Hu 79.classification 分类
9#7W+9 "`cN k26JZ 80.inspection 检查
t O.5 LDEc}XXb 81.supervision of counting 监盘
3QBzyJWf .xwskzJ3 82.observation 观察
pt"9zkPj MvZa;B 83.confirmation 函证
2DPv7\fW n_; s2,2r 84.computation 计算
D|Q7dIZm 8#JX#<HEo 85.analytical procedures 分析程序
6\I^]\YO }\S'oC\[ 86.vouch 核对
{|>Wwa2e deaB_cjdI 87.trace 追查
^CLQs;zXE p%meuWV%5 88.audit sampling 审计抽样
g(tVghHxt$ Dfzj/spFV 89.error 误差
XxMZU(5 <-?C\c~G@ 90.expected error 预期误差
l3p :}A `dcz9 * 91.population 总体
,DE>:ARZ l+ >eb 92.sampling risk 抽样风险
XfE9QA[ uarfH]T{ 93.non- sampling risk 非抽样风险
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0\r }NyQ<,+mq& 94.sampling unit 抽样单位
h_#=f(.'j N8pL2y:R[P 95.statistical sampling 统计抽样
-->0e{y 04dz?`HuB 96.tolerable error 可容忍误差
7Q&-ObW .\_RavW23 97.the risk of under reliance 信赖不足风险
tXtNK2-1 131(0nl)=I 98.the risk of over reliance 信赖过度风险
2rT^OGw6 ?110} [jw 99.the risk of incorrect rejection 误拒风险
,\v'%,:C 2%fIe 100. the risk of incorrect acceptance 误受风险
O%kUj&h^ ]Ac}+? 101.working trial balance 试算平衡表
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>/,QX e1-tpD:J 103.cash receipt 现金收入
MBg[hu% _xv3UzD 104.cash disbursement 现金支出
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QNF +`GtZnt# 105.bank statement 银行对账单
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A PhC3F4 106.bank reconciliation 银行存款余额调节表
h97#(_wV> A/<u>cCW 107.balance sheet date
资产负债表日
z4SJxL ` 'Qb?F6 108.net realizable value 可变现净值
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K{ar)_V/ &;-zy%#l 110.sale invoice 销售发票
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" #gV n7wq 112.positive confirmation request 积极式询证函
T3P9 fYUV[Gm 113.negative confirmation request 消极式询证函
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lN RN(I}]] a 114.purchase requisition 请购单
_aPAn|. t>cGfA 115.receiving report 验收报告
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p@G7}'|eyA x>[]Qk^?q 117.manufacturing overhead 制造费用
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la.Y EpAgKzVpJ 119.inventory-taking 存货盘点
2HFn\kjj.s g.Xk6"kO 120.bond certificate 债券
n6%` hU#e\L 7 121.stock certificate 股票
7l69SQo]? vt#;j;liG 122.audit report 审计报告
S\TXx79PhC m]2xOR_ 123.entity 被审计单位
\2s`mCY Ax=HDW} 124.addressee of the audit report 审计报告的收件人
%rptI$^*X >-A@6Qe_ 125.unqualified opinion 无保留意见
a<G&}|6 /g<Oh{o8 126.qualified opinion 保留意见
[7v|bd F]3Y,{/V 127.disclaimer of opinion 无法表示意见
yc]( >Wr%usNxc 128.adverse opinion 否定意见
:k/Xt$` #Lhv=0op 查看《
注会考试《审计》中的128个英文单词(一) 》
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