61.assessed level of material misstatement risk 重大错报风险的评估水平
@o`sf-8x 6e*%\2UA 62.simall business 小规模企业
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n%" 63.accounting system
会计系统
7kdeYr~<1 J(4g4? 64.test of control 控制测试
!zU/Hq{wcK HHZ`% 65.walk-through test 穿行测试
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aUAcRW Qr<AV: 68.reperformance of internal control 重新执行
X)8e4~(? 18jJzYawh 69.audit evidence
审计证据
cbfDB^_ L"4]Tm>zq 70.substantive procedures 实质性程序
x9h?e` >8%M*-=p 71.assertions 认定
xF&6e&nv nMkOUW:T! 72.esistence 存在
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[M`=HhJ4 ,'=hjIel 74.completeness 完整性
\Fq1^ 8qa 7"#f!.E 75.rights and obligations 权利和义务
&m'?*O | (nq^\ZdF 76.valuation and allocation 计价和分摊
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d6iYk_ 77.cutoff 截止
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PA0m 78.accuracy 准确性
#,TELzUVE )y`i@S}J 79.classification 分类
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=PZWS&(L f9a$$nb3` 81.supervision of counting 监盘
Xo\S9,s{ fCg@FHS&^ 82.observation 观察
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83.confirmation 函证
2[ksi51y "oe!M'aj`1 84.computation 计算
=HS4I.@c_5 \ADLMj`F| 85.analytical procedures 分析程序
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&% 86.vouch 核对
Kr]z]4.d@ J0sGvj{ 87.trace 追查
Y.NE^Vn0 ' Rc#^U*n 88.audit sampling 审计抽样
Lc%xc`n8B l#$TYJi 89.error 误差
r%|A$=[Q gHZqA_*T8U 90.expected error 预期误差
l!:^6i #|?8~c;RWG 91.population 总体
Mb.4J2F ? D"!jbVz]* 92.sampling risk 抽样风险
WL1\y| 5{X*a 93.non- sampling risk 非抽样风险
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:3O5ET'1 94.sampling unit 抽样单位
1x{kl01m% SO_>c+Dw 95.statistical sampling 统计抽样
K"w%n[u) 8#l+{`$z 96.tolerable error 可容忍误差
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A(:" 97.the risk of under reliance 信赖不足风险
(hN?:q?' 0 sh~I 98.the risk of over reliance 信赖过度风险
dlR_ckp G?ig1PB"# 99.the risk of incorrect rejection 误拒风险
M)O[j}N 3+V#[JBJv 100. the risk of incorrect acceptance 误受风险
V^sc1ak1Q R5kH0{zM 101.working trial balance 试算平衡表
r]T0+ oQ> ;MPKJS68@ 102.index and cross-referencing 索引和交叉索引
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``4?a7!! [0!{_E)< 104.cash disbursement 现金支出
M4:s;@qZ. l9J*um- 105.bank statement 银行对账单
Z0\Iyc G J@Yj\9U 106.bank reconciliation 银行存款余额调节表
n[CoS 8R?I`M_b 107.balance sheet date
资产负债表日
#xp(B5 (w$'o*z;( 108.net realizable value 可变现净值
]0-<> YlKFw|= 109.storeroom 仓库
D/:3RZF `eD1|Go9 110.sale invoice 销售发票
5v|EAjB6o ?1w"IjUS 111.price list 价目表
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+|&0fGv;d9 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
^P$7A]! B^q<2S; 114.purchase requisition 请购单
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I$j|Rq xS+rHC 117.manufacturing overhead 制造费用
'[0YIn l$M +.GB< 118.material requisition 领料单
[W;[v<E; 8x{Hg9 119.inventory-taking 存货盘点
CDCC1B G" S#2[%o 120.bond certificate 债券
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{H{UKs# c;!9 \1sr 121.stock certificate 股票
'[fZt# m UgRm] 122.audit report 审计报告
~gdd cTp i!,HB|wQ 123.entity 被审计单位
H(> M !G+u j( 124.addressee of the audit report 审计报告的收件人
ik\S88| /80YZ 125.unqualified opinion 无保留意见
D^$OCj\ 'C~9]Y]. 126.qualified opinion 保留意见
[@2s&Ct; MGybGbd 127.disclaimer of opinion 无法表示意见
t?3BCm$Mi UH20n{_: 128.adverse opinion 否定意见
aQ|hi F} h=[-Er'B 查看《
注会考试《审计》中的128个英文单词(一) 》
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