61.assessed level of material misstatement risk 重大错报风险的评估水平
5><T#0W? NwN3T]W 62.simall business 小规模企业
7$mB.\| @=6oB3tQA 63.accounting system
会计系统
i`w)dS <+Gf!0i 64.test of control 控制测试
iGN6'm` ~? :>=x 65.walk-through test 穿行测试
"fC>]iA8I lS]6SkZ6 66.communication 沟通
q[(1zG%NbA <k 'zz:[c! 67.flow chart 流程图
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u6 Yp,!+ 68.reperformance of internal control 重新执行
%c@PTpAM ]app 9 69.audit evidence
审计证据
w:ASB>,! LIll@2[ 70.substantive procedures 实质性程序
HWFLu v]#[bqB.b 71.assertions 认定
F*_+k urg^>n4V] 72.esistence 存在
Sx1|Oq] 1DlXsup&?# 73.occurrence 发生
Z23T2 J:@yG1VIp 74.completeness 完整性
^VEaOKMr b&6lu4D 75.rights and obligations 权利和义务
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u% ]cM8TT 76.valuation and allocation 计价和分摊
p6&<eMwFA ,/&|:PkS 77.cutoff 截止
fw5+eTQ^ tRo` @eEX 78.accuracy 准确性
4";NT;_q5 h]vEXWpG ] 79.classification 分类
-EP(/CS! *'*n}fM 80.inspection 检查
aQ-SrxmO8 ..5.": 81.supervision of counting 监盘
<zm:J4&>T qHvU4v 82.observation 观察
{|'NpV jO9!:L>b` 83.confirmation 函证
4I9Yr NkoyEa/^[ 84.computation 计算
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G'`^U}9V\ 85.analytical procedures 分析程序
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17,]S 86.vouch 核对
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`Bmw. zK>m4+)~ 87.trace 追查
^CgN>-xZ?# qMoo#UX 88.audit sampling 审计抽样
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89.error 误差
U2LD_-HZ Lq2jXy5#n 90.expected error 预期误差
^rd%{6m @R<z=n" 91.population 总体
8llXpe ~7FS'!W,F 92.sampling risk 抽样风险
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f9.FY* +d?|R5{3 93.non- sampling risk 非抽样风险
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B`||4* 94.sampling unit 抽样单位
ex^9 l b olr-oi`4C 95.statistical sampling 统计抽样
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`PUxR8y 96.tolerable error 可容忍误差
X,Rl&K\b" VLVDi>0i 97.the risk of under reliance 信赖不足风险
2.N)N%@ ?:&2iW7z 98.the risk of over reliance 信赖过度风险
bxzx@sF2l \ueCbfV!Z4 99.the risk of incorrect rejection 误拒风险
KYwUkuw) 6(x53y__ 100. the risk of incorrect acceptance 误受风险
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)* uF1&m5^W 101.working trial balance 试算平衡表
_q}Cnp5 1GIBqs~- 102.index and cross-referencing 索引和交叉索引
C#8A| Bp@\p)P( 103.cash receipt 现金收入
s: iBl/N} LwTdmR 104.cash disbursement 现金支出
NpCQ4K fUfd5W1" 105.bank statement 银行对账单
nLmF5.& {p$@)b 106.bank reconciliation 银行存款余额调节表
*&\6x}.I4 :_]0 8 107.balance sheet date
资产负债表日
`.dwG3R &5.J y2hO] 108.net realizable value 可变现净值
u c}tTmB| =v'Aub 109.storeroom 仓库
8aC=k@YE XR3 dG: 110.sale invoice 销售发票
Q2)(tB= ) $06('Hg& 111.price list 价目表
23Dld+E& =,C]d~ 112.positive confirmation request 积极式询证函
Yyd]s\W cNFHbMd 113.negative confirmation request 消极式询证函
Gy;Fe= iq?T&44& 114.purchase requisition 请购单
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b|@zjh;]A7 115.receiving report 验收报告
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%#PWD7a\ F6{/iF 117.manufacturing overhead 制造费用
<RpTk*Yo^= |(2#KMEWa 118.material requisition 领料单
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Y:abH 119.inventory-taking 存货盘点
$E[M[1j 7[uN;B#V 120.bond certificate 债券
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122.audit report 审计报告
k@s<*C >mp Nn 123.entity 被审计单位
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D=]iVD 124.addressee of the audit report 审计报告的收件人
c0HPS9N\ 0%%y9;o 125.unqualified opinion 无保留意见
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xBx?xM- 126.qualified opinion 保留意见
]Hq,Pr_+ Iw`|,-| 127.disclaimer of opinion 无法表示意见
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u%%O8 CB,2BTtRE 128.adverse opinion 否定意见
\ykA7Y% 'p\&Mc_Gu 查看《
注会考试《审计》中的128个英文单词(一) 》
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