61.assessed level of material misstatement risk 重大错报风险的评估水平
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L5j 62.simall business 小规模企业
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$S 63.accounting system
会计系统
ZC-N4ESr ^Pwq`G A 64.test of control 控制测试
}OFk.6{{&v | <$O5b' 65.walk-through test 穿行测试
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ZGhF!To 66.communication 沟通
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w yvvR%]!. 67.flow chart 流程图
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(;j 2F(j=uV+ 68.reperformance of internal control 重新执行
na)_8r~ ?`$4ZDM 69.audit evidence
审计证据
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\:50g 70.substantive procedures 实质性程序
$mlcaH ?1sY S 71.assertions 认定
_6(=0::x [<t*&Kr+o 72.esistence 存在
G1|:b-C F(r&:3!97 73.occurrence 发生
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RCi! 74.completeness 完整性
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P 75.rights and obligations 权利和义务
/~:ztv\$M" c9@* 76.valuation and allocation 计价和分摊
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J1:N*BA 77.cutoff 截止
@z.!Dby ^.Q),{%Xo 78.accuracy 准确性
.:}\Z27-c -_+0[Nb. 79.classification 分类
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Es4S}N :gXj($ 80.inspection 检查
&*iiQ3 Rk<:m+V= 81.supervision of counting 监盘
jBM>Pe^`3 9z#IdY$a 82.observation 观察
tH(Z9\L 7 _19k@a 83.confirmation 函证
cP,jC(<N bc-"If Z& 84.computation 计算
r\zK>GVm_ EHOdst 85.analytical procedures 分析程序
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86.vouch 核对
]?2AFkF |zf||ju 87.trace 追查
tB[K4GNSQ u4Sa4o 88.audit sampling 审计抽样
kDrGl{U} ;iEqa"gO 89.error 误差
=~)n,5 >z2{D7 90.expected error 预期误差
E?-K_p 5g=" # 91.population 总体
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E- uBM1;9h 92.sampling risk 抽样风险
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4Ym[l I^o^@C 93.non- sampling risk 非抽样风险
W{%M+a[#l Gfvz%%>l 94.sampling unit 抽样单位
=LC5o2bLy wZ\0<skU 95.statistical sampling 统计抽样
:sf;Fq 8n56rOW! 96.tolerable error 可容忍误差
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o-(gB =<<\Uo 97.the risk of under reliance 信赖不足风险
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o5~X "/q6E 98.the risk of over reliance 信赖过度风险
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}%D9: 99.the risk of incorrect rejection 误拒风险
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6 NIgt"o[I 100. the risk of incorrect acceptance 误受风险
Gce![<|ph E yNCky 101.working trial balance 试算平衡表
>uVG] cD 1p5U 102.index and cross-referencing 索引和交叉索引
%c&h:7); ]$7|1-&Y 103.cash receipt 现金收入
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104.cash disbursement 现金支出
G#csN&|, Dx8^V%b 105.bank statement 银行对账单
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;HW@ZI 106.bank reconciliation 银行存款余额调节表
R_-.:n%.z 2JbCYCTC 107.balance sheet date
资产负债表日
6pH.sX$!_ v"^G9u 108.net realizable value 可变现净值
rtPQ:CaA)? 0s(G*D2%6 109.storeroom 仓库
KjhOz%Yt[o zfS`@{;F`| 110.sale invoice 销售发票
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#g_ 112.positive confirmation request 积极式询证函
oR5 'g7? s8R.?mhH= 113.negative confirmation request 消极式询证函
NpSS/rd $ &n['#7 <(! 114.purchase requisition 请购单
&Y\`FY\ i`X/d= 115.receiving report 验收报告
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b8Y-!]F 6<gh:vj 119.inventory-taking 存货盘点
BeBa4s T$SGf.- 120.bond certificate 债券
U1I2+;"#A E<0Y;tR 121.stock certificate 股票
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E-CZk_K9 122.audit report 审计报告
x2l~aw#? oPl^tzO 123.entity 被审计单位
GP1b/n3F1 kid@*.I 124.addressee of the audit report 审计报告的收件人
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>@Q WSUU_^. 125.unqualified opinion 无保留意见
:GK]"sNC Gq?JMq# 126.qualified opinion 保留意见
67^?v)| ]e!9{\X,* 127.disclaimer of opinion 无法表示意见
SIVzc Hm r"c<15g2' 128.adverse opinion 否定意见
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"luMz;B 查看《
注会考试《审计》中的128个英文单词(一) 》
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