61.assessed level of material misstatement risk 重大错报风险的评估水平
_BR>- :Jr {_k 6 t 62.simall business 小规模企业
3l4k2 )}paQmy# 63.accounting system
会计系统
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[? 64.test of control 控制测试
g@nE7H1V NiWooFPKJ 65.walk-through test 穿行测试
_ZR2?y-M _II;$_N 66.communication 沟通
#lJF$ [=V8 67.flow chart 流程图
!_x-aro3< 7Kh+m@q. 68.reperformance of internal control 重新执行
T \0e8"iZ 4<lZ; M" 69.audit evidence
审计证据
N18Zsdrp C}+(L3Z 70.substantive procedures 实质性程序
(_-zm)F7 :T'"%_d5 71.assertions 认定
C9bf1ddCW& Gia_B6*Y[ 72.esistence 存在
(a)d7y.oo <PfW 73.occurrence 发生
:L\@+}{(c $e<3z6 74.completeness 完整性
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JO%2 E-!`6 75.rights and obligations 权利和义务
qU=$ 0M s6KZV@1 76.valuation and allocation 计价和分摊
l&T;G9z 8G{} r 77.cutoff 截止
eb+[=nmP L{\B9b2 78.accuracy 准确性
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d3Y#_!) Ng;E]2" 80.inspection 检查
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e[$ NCl={O9<j 81.supervision of counting 监盘
D+"5R5J", b`%/* 82.observation 观察
iyj&O" .s,hl(w, 83.confirmation 函证
%JiA, 1Rwk}wL 84.computation 计算
5GpRN (^057 85.analytical procedures 分析程序
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^WM)UZEBC L! Q&?xP 88.audit sampling 审计抽样
Af *^u|# #ljfcQm 89.error 误差
6AzH'HF HfmTk5|/ 90.expected error 预期误差
J^1w& 40 #msk'MVt 91.population 总体
&a-:ZA@ V&NOp 92.sampling risk 抽样风险
5v>(xl ##yi^;3Y 93.non- sampling risk 非抽样风险
P3@[x QbS w<V 94.sampling unit 抽样单位
9-)oA+$ tS`fG; 95.statistical sampling 统计抽样
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O;V6` 96.tolerable error 可容忍误差
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,ujTK 97.the risk of under reliance 信赖不足风险
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f*kT7PJG ,uuQj]Dac+ 99.the risk of incorrect rejection 误拒风险
/[_>U{~P# D<Ads 100. the risk of incorrect acceptance 误受风险
k(hes3JV ~vaV=}) 101.working trial balance 试算平衡表
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!OQxY}f 102.index and cross-referencing 索引和交叉索引
Gl}=Q7 9k2HP]8=[{ 103.cash receipt 现金收入
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4z[Z3|_V g2 4)GjDi 105.bank statement 银行对账单
8pt;'' v@"xEf1n[ 106.bank reconciliation 银行存款余额调节表
lXL\e(ow !^G+@~U 107.balance sheet date
资产负债表日
}q27M IN`05 Q 108.net realizable value 可变现净值
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a*74FVZo.; $7M64K{ 110.sale invoice 销售发票
"YHe]R>3s <E6]8SQE 111.price list 价目表
z`5+BL,|ND 8R8J./i.K 112.positive confirmation request 积极式询证函
A^%z;( 0p OsvAm'B 113.negative confirmation request 消极式询证函
_W tSZmW? p;BdzV> 114.purchase requisition 请购单
1OE^pxfi> 'Ys"yY@ 115.receiving report 验收报告
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j08|zUe )d0&iE`@ 117.manufacturing overhead 制造费用
x\;`x$3t K'N\"Y?> 118.material requisition 领料单
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\bS6w* D@5&xd_@4 119.inventory-taking 存货盘点
~>xn9vb= pShSKRg 120.bond certificate 债券
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C18@ BxO2w1G 121.stock certificate 股票
J'^BxN& m'oVqA& 122.audit report 审计报告
lb`P9mbr+ {Am\%v\ 123.entity 被审计单位
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]n\WCU]0 hFj.d]S 125.unqualified opinion 无保留意见
Y5cUOfYT Nki18ud# 126.qualified opinion 保留意见
dFo9O!YX[f {3`#? q^o' 127.disclaimer of opinion 无法表示意见
c{rX7+bN X&
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Z]uN9c +J_A*B 查看《
注会考试《审计》中的128个英文单词(一) 》
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