61.assessed level of material misstatement risk 重大错报风险的评估水平
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h ~3F'X 62.simall business 小规模企业
yQK{ +w X-c|jn7 63.accounting system
会计系统
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2? 64.test of control 控制测试
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q[&Kr+)j UM oj9/- 66.communication 沟通
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VdlT+'HF 67.flow chart 流程图
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'Gy`e-yB :@(('X(". 69.audit evidence
审计证据
@/z\p7e Z0,jg)sA4 70.substantive procedures 实质性程序
x-BU$bx5 w% %q/![uy 71.assertions 认定
[,o:nry'a >,e^}K}C 72.esistence 存在
\SWTP1 e"E8BU 73.occurrence 发生
azP H~'E' fiGTI}=P 74.completeness 完整性
dli(ckr Bs "D<r&ro 75.rights and obligations 权利和义务
$n\P w wQhNQ(H~\ 76.valuation and allocation 计价和分摊
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< U,Z\)+-R 77.cutoff 截止
\ruQx)5M ~gDYb#p 78.accuracy 准确性
9&lemz '+88UFSq5 79.classification 分类
BEDkyz;: scg&"s 80.inspection 检查
#l=yD]tPU Ku(YTXtK 81.supervision of counting 监盘
`YNzcn0x D=e*rrL7a 82.observation 观察
)bUnk+_ d_9 Cm@ 83.confirmation 函证
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LA3m, 84.computation 计算
3~>-A= :u>RyKu|&R 85.analytical procedures 分析程序
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\dn 86.vouch 核对
5vx 4F f %U\,IO `g 87.trace 追查
$ L*gtZ uNyU]@R<W 88.audit sampling 审计抽样
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$iM 89.error 误差
/Hr|u 5X{|*?>T 90.expected error 预期误差
1j?P$%p H*=cw< 91.population 总体
JipNI8\r Z/Rp?Jz\j/ 92.sampling risk 抽样风险
Z@bgJL83 VGS%U8; 93.non- sampling risk 非抽样风险
]A5F}wV4 qc8Ge\3s 94.sampling unit 抽样单位
s= Fp[>qA @:N8V[*u 95.statistical sampling 统计抽样
odhcD;^X1 7:4c\C0 96.tolerable error 可容忍误差
4Mt3<W5 "N+4TfXy 97.the risk of under reliance 信赖不足风险
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eU UmR)L!QT8 98.the risk of over reliance 信赖过度风险
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t;NlR 99.the risk of incorrect rejection 误拒风险
,=)DykP 6n9/`D! 100. the risk of incorrect acceptance 误受风险
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r OyO<A3 101.working trial balance 试算平衡表
<cTX;&0= MCE@EFD`\ 102.index and cross-referencing 索引和交叉索引
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|$p\;/ 103.cash receipt 现金收入
8m+~HSIR 7KgaXi3r 104.cash disbursement 现金支出
E@ea?Sx oCT,v 0+4O 105.bank statement 银行对账单
a6Vfd& G&oD;NY@/ 106.bank reconciliation 银行存款余额调节表
}a" =K%b<\ >CvhTrPI 107.balance sheet date
资产负债表日
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S] 108.net realizable value 可变现净值
r_+Vb*|Y rN1]UaT 109.storeroom 仓库
t|U5]$5 ?mNB:-Q 110.sale invoice 销售发票
Q>5f@aN klKUX/g 111.price list 价目表
[RBSUOF &eMd^l}:# 112.positive confirmation request 积极式询证函
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8F& 113.negative confirmation request 消极式询证函
:!Ci#[g [{Wo:c9Qq1 114.purchase requisition 请购单
AZ.QQ*GZ#y P00G*iY~\ 115.receiving report 验收报告
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EV6R[2kl C@a I*+@-" 117.manufacturing overhead 制造费用
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V7WL Gy., z}-CU GS 119.inventory-taking 存货盘点
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#?)6^uTW |&K;*g|a 121.stock certificate 股票
<VZ43I DOyO`TJi 122.audit report 审计报告
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-G9'c~ 123.entity 被审计单位
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\N lL zR5445) 124.addressee of the audit report 审计报告的收件人
|mMsU,*gB =mLp g4 125.unqualified opinion 无保留意见
r(Sh $'l<2h>4 126.qualified opinion 保留意见
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1 128.adverse opinion 否定意见
=x+1A)Q SE*;6&yL 查看《
注会考试《审计》中的128个英文单词(一) 》
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