61.assessed level of material misstatement risk 重大错报风险的评估水平
ha6jbni 0)/L+P5 62.simall business 小规模企业
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,"Dc[0 Y*-#yG9 63.accounting system
会计系统
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T_}9b 64.test of control 控制测试
Z1j3 F @d imZsi1 65.walk-through test 穿行测试
d`>'< +o]DT7W 66.communication 沟通
| /,XdTSy Q[t|+RNKv2 67.flow chart 流程图
:f?};t+ uveby:dh 68.reperformance of internal control 重新执行
Ba$&4?8 V4]t=3> 69.audit evidence
审计证据
M*|,05> XW]'by 70.substantive procedures 实质性程序
qx3@]9 if6/ +7 71.assertions 认定
_U%a`%tU. =b{wzx}e 72.esistence 存在
V gLnpPOQ \{W} 73.occurrence 发生
'l,ym~R dTN[E6#R 74.completeness 完整性
sem:" LadE4:oy 75.rights and obligations 权利和义务
|E/r64T egur} 76.valuation and allocation 计价和分摊
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G:'hT=8 78.accuracy 准确性
6CoDn(+z e nsou!l 79.classification 分类
K0hmRR= d~NvS-u7 80.inspection 检查
Ae,P&( <Sm@ !yx 81.supervision of counting 监盘
JHN{vB L1'R6W~%dN 82.observation 观察
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+6dq+8msF p%;n4*b2 85.analytical procedures 分析程序
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= X=Qa TV 86.vouch 核对
J]|Zh MM_c{gFF 87.trace 追查
3aL8GMiu ?];?3X~| 88.audit sampling 审计抽样
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; cj=6_k 89.error 误差
#^|"dIZ_M h B@M5Mc$ 90.expected error 预期误差
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]}fW)r 91.population 总体
W!@*3U]2R 6x?3%0Km 92.sampling risk 抽样风险
-+9,RtHR7 KmUH([# 93.non- sampling risk 非抽样风险
yHrYSEM Qq,w6ekr 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
Pe-1o#7~W rd#O ] 96.tolerable error 可容忍误差
?<mxv" )#|I(Gz ^ 97.the risk of under reliance 信赖不足风险
)SJ18 no|l YzasT:EZN 98.the risk of over reliance 信赖过度风险
iLd_{ 'fIBJ3s[o 99.the risk of incorrect rejection 误拒风险
g!<=NVhYt Ze?(N~ 100. the risk of incorrect acceptance 误受风险
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];| \piHdVD 101.working trial balance 试算平衡表
m :M=De o3=2`BvJ 102.index and cross-referencing 索引和交叉索引
8v|?g8e3 VMa\?`fT 103.cash receipt 现金收入
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VB(S]N)F^ y9/x:n&] 105.bank statement 银行对账单
6qAs$[ OE{PP9eh 106.bank reconciliation 银行存款余额调节表
at(oepq k|kn#X3X 107.balance sheet date
资产负债表日
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pAW' : 108.net realizable value 可变现净值
d q.'[ c)5d-3" 109.storeroom 仓库
ZKk*2EK]2z G\\0N^v 110.sale invoice 销售发票
pb`!_GmB ke~S[bL%- 111.price list 价目表
Oo-%;l`& zJxO\ 112.positive confirmation request 积极式询证函
A7eF.V& [H-r0Ah 113.negative confirmation request 消极式询证函
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Nu.5*y =~|:93]k 114.purchase requisition 请购单
B '@a36 C;DR@'+q 115.receiving report 验收报告
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Hea76P5$P+ X{-@3tG<r 117.manufacturing overhead 制造费用
I7[F,xci 4fuKpLA 118.material requisition 领料单
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%X:q< Pl9Ky(Q`V 119.inventory-taking 存货盘点
9hNHcl. JGZxNUr^ 120.bond certificate 债券
Q,AM<\S ue/GB+U 121.stock certificate 股票
0QakFt X~#jx(0_ 122.audit report 审计报告
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11|P 123.entity 被审计单位
<D1>;C @a[Y[FS 124.addressee of the audit report 审计报告的收件人
jf|5}5kSlf L)mb.U$`c| 125.unqualified opinion 无保留意见
p,cw-lN #("/ 1N6 126.qualified opinion 保留意见
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<dd(i 127.disclaimer of opinion 无法表示意见
Y,
?- [] vz^w%67& 128.adverse opinion 否定意见
4!3mS WNV $%%K9Y 查看《
注会考试《审计》中的128个英文单词(一) 》
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