61.assessed level of material misstatement risk 重大错报风险的评估水平
*+rfRH]a K~d'*J- 62.simall business 小规模企业
"73*0'm 4~Qnhv7 63.accounting system
会计系统
yP7b))AW9 E n7~wKF 64.test of control 控制测试
lo!pslqsn zg ,=A? 65.walk-through test 穿行测试
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66.communication 沟通
ND1hZ3(^ #HV5M1mb 67.flow chart 流程图
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+9eB v7pu 68.reperformance of internal control 重新执行
fNLO%\G~2 ,marNG 69.audit evidence
审计证据
<%YW/k"o `qJJ{<1&U 70.substantive procedures 实质性程序
3:GwX4yW no8\Oees 71.assertions 认定
oJD]h/fQs $9?:P}$v 72.esistence 存在
+d#8/S* Ug+ K:YUq 73.occurrence 发生
D9TjjA|zS f+9WGNpw 74.completeness 完整性
{Fwvuk se.HA 75.rights and obligations 权利和义务
gM&O dT+i EmaS/]X[ 76.valuation and allocation 计价和分摊
&?y@`',a0{ gIrbOMQ7 77.cutoff 截止
(-$5YKm nl}LT/N 78.accuracy 准确性
~qZ6I)? 4L,wBce;,t 79.classification 分类
ftpPrtaP pfZ[YC- 80.inspection 检查
D SX%SE) cO]w*Hti 81.supervision of counting 监盘
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?GH/W#{o) 82.observation 观察
@U!&XZ]h Y:/p0o 83.confirmation 函证
j5D Cc,s d-b<_k{p 84.computation 计算
gbYM1guiD +F q_w 85.analytical procedures 分析程序
0\U* Lxv;[2XsW) 86.vouch 核对
adu6`2*$ zgz!"knVx 87.trace 追查
i#4+l$q T%oJmp?0 88.audit sampling 审计抽样
W0MgY%Qv[ ,vLQx\m{ 89.error 误差
3\4e{3$ ujnT B*Cqc 90.expected error 预期误差
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- t]0DT_iE 92.sampling risk 抽样风险
k={1zl ; ]&H"EHC<$ 93.non- sampling risk 非抽样风险
7k,BE2]" `uMc.:5\ 94.sampling unit 抽样单位
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Q>Klkd5( ;6 W[%{ 96.tolerable error 可容忍误差
Xg]Cq"RJC QxG^oxU} 97.the risk of under reliance 信赖不足风险
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b-/QZvg 98.the risk of over reliance 信赖过度风险
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im9w|P 5 =PY{Elf 100. the risk of incorrect acceptance 误受风险
59{X; ECi;o1hda 101.working trial balance 试算平衡表
UapU:>!"` 1OExa<Zq 102.index and cross-referencing 索引和交叉索引
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),vDn}> l'q%bi=f 104.cash disbursement 现金支出
s}". po] T8Mqu`$r 105.bank statement 银行对账单
)EB+(c~E Z8Ig, 106.bank reconciliation 银行存款余额调节表
NA2={RB; /0qbRk i 107.balance sheet date
资产负债表日
FS=yc.Q_ 9tv,,I;iU 108.net realizable value 可变现净值
~n@rX=Y)]0 BFw_T3}zn 109.storeroom 仓库
&-qQF`7 q=->) &D% 110.sale invoice 销售发票
6\I^]\YO }\S'oC\[ 111.price list 价目表
Cp/f18zO deaB_cjdI 112.positive confirmation request 积极式询证函
^CLQs;zXE p%meuWV%5 113.negative confirmation request 消极式询证函
g(tVghHxt$ 8Yk*$RR9 114.purchase requisition 请购单
v=iiS}s ]w>o=<?b 115.receiving report 验收报告
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ws9IO ?|&G ?-:2f#bC 117.manufacturing overhead 制造费用
>Y8\f:KQ @:Zk, 118.material requisition 领料单
V:L%GWU 2`riI*fQ 119.inventory-taking 存货盘点
(o IGp 5\z<xpJ 120.bond certificate 债券
Dh8'og)7 +={K -g7U 121.stock certificate 股票
h-1?c\Qq: "g5{NjimY 122.audit report 审计报告
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LxuUW 123.entity 被审计单位
m=l'9j"D I4jRz*Ufe? 124.addressee of the audit report 审计报告的收件人
3E*m.jX gep#o$P 125.unqualified opinion 无保留意见
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Bz_'>6w 126.qualified opinion 保留意见
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0)Ephsw MBg[hu% 128.adverse opinion 否定意见
_xv3UzD 8lpAe0p(Z 查看《
注会考试《审计》中的128个英文单词(一) 》
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