61.assessed level of material misstatement risk 重大错报风险的评估水平
H )hO/1m r*HbglB 62.simall business 小规模企业
]6L; cWjb149@) 63.accounting system
会计系统
pFgpAxl fI"sdzu^ 64.test of control 控制测试
O 7RIcU fb-Lp#!T39 65.walk-through test 穿行测试
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3}dTbr4y SQ8xfD* 67.flow chart 流程图
k-IL%+U U{i xok 68.reperformance of internal control 重新执行
7f|8SB <|Srbs+ 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
ze2%#< x1H1[0w,i 71.assertions 认定
-!;2?6R9{ WoM;) Q 72.esistence 存在
2[~|#0x scX'>\w&c 73.occurrence 发生
} I>6 8dS[ [NE|ZL~ 74.completeness 完整性
]QKo>7%[ \]C_ul' 75.rights and obligations 权利和义务
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hr$Wt?B 3LGX ^J<f 77.cutoff 截止
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]%M&pc3U )5T82=[h< 79.classification 分类
F+o4f3N ,w`g+ 9v 80.inspection 检查
|w5m2Z 1WjNF i 81.supervision of counting 监盘
M~%P1@% SR%k|YT 82.observation 观察
u7&q(Z&&O &Va="HNKt 83.confirmation 函证
;~D$rT Q g~cYwX 84.computation 计算
mR["xDHD }1fi# 85.analytical procedures 分析程序
EfX\" y PRJ 86.vouch 核对
R2Es~T [Ef6@ 87.trace 追查
CvhVV"n )]}G8A 88.audit sampling 审计抽样
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GP>\3@> M"Dv-#f 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
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gF\ Ff{,zfN+3 94.sampling unit 抽样单位
TAxu ]C$P H )51J:4 95.statistical sampling 统计抽样
*b'4>U Gv[s86AP, 96.tolerable error 可容忍误差
LZ34x: ,C zmU@ k 97.the risk of under reliance 信赖不足风险
t4iD<{4 },n? 98.the risk of over reliance 信赖过度风险
SJB^dI**/d X=+|(A,BdY 99.the risk of incorrect rejection 误拒风险
jme`Tyd #x qiGK 100. the risk of incorrect acceptance 误受风险
_ amP:h 2HUw^ *3 101.working trial balance 试算平衡表
Ul_5"3ze e2e!"kEF 102.index and cross-referencing 索引和交叉索引
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; i;rcgd 103.cash receipt 现金收入
h ;@c%Vm PYBE?td 104.cash disbursement 现金支出
@ ]40xKF ?3lAogB 105.bank statement 银行对账单
!&xci})7a Ol B9z 106.bank reconciliation 银行存款余额调节表
6P3h955c ~-<MoCm! 107.balance sheet date
资产负债表日
SRtw FDFwx| 108.net realizable value 可变现净值
SJ91(K Xp] jF^5 109.storeroom 仓库
nY7gST Kt](| 110.sale invoice 销售发票
+OqEe[Wk# ^,0Lr$+ 111.price list 价目表
Uks%Mo9on nK32or3 112.positive confirmation request 积极式询证函
eF]8Ar1 Y)@Y$_ 113.negative confirmation request 消极式询证函
s7afj t ^2H; 114.purchase requisition 请购单
>23$_'2 "u]&~$ 115.receiving report 验收报告
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m}u)C&2> J/fnSy 117.manufacturing overhead 制造费用
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n$N$OFuO 6I: 6+n 119.inventory-taking 存货盘点
@R}3f6@67 }toe'6 120.bond certificate 债券
=\_gT=tZ RyP MzxV 121.stock certificate 股票
JO*/UC>" 4(sHUWT 122.audit report 审计报告
67hfv e *L9v(Kc 123.entity 被审计单位
m";..V PWZd< 124.addressee of the audit report 审计报告的收件人
)=sbrCl,C/ O!%T<2i3 125.unqualified opinion 无保留意见
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zK{)HZ 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
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HT^.UM28 128.adverse opinion 否定意见
04jvrde8-O /q+;!EM 查看《
注会考试《审计》中的128个英文单词(一) 》
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