61.assessed level of material misstatement risk 重大错报风险的评估水平
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#*U YaNVpLA 62.simall business 小规模企业
-. {7;6:(k Z3{Qtysuv3 63.accounting system
会计系统
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HB 64.test of control 控制测试
75i)$}_1B MWf%Lh;R 65.walk-through test 穿行测试
R!CUR~F S/jHyJ, 66.communication 沟通
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67.flow chart 流程图
Ta$<#wb $y}Tbm 68.reperformance of internal control 重新执行
omP7| cG6+'=]3< 69.audit evidence
审计证据
;ecF~-oku tWIhbt 70.substantive procedures 实质性程序
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P|S 71.assertions 认定
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72.esistence 存在
H;`@SJBf VF.S)='>Eu 73.occurrence 发生
me" <+6 '#?hm-Ga 74.completeness 完整性
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#rvTDRw #D8)rs.9 75.rights and obligations 权利和义务
5T`39[Fya (aLnbJeJ 76.valuation and allocation 计价和分摊
wB{-]\H`\ l|9`22G 77.cutoff 截止
"`zw( ?jnEHn 78.accuracy 准确性
a*`J]{3G EIAT*l :NW 79.classification 分类
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4 80.inspection 检查
ZN^Q!v V-57BKeDz 81.supervision of counting 监盘
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z 82.observation 观察
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L{aP 83.confirmation 函证
]up:pddIh &Jz%L^ 84.computation 计算
l8Ox]%F 3.Qwn. 85.analytical procedures 分析程序
5k @k h fNBWN 86.vouch 核对
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$AB " $: -Ptm@ 87.trace 追查
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a 2C>PxA6l 88.audit sampling 审计抽样
~2H)#`\ac8 l6RJour 89.error 误差
(1R, >r3Wo%F' 90.expected error 预期误差
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z mtp[] 91.population 总体
\y=,=;yv ;X>KP,/r$ 92.sampling risk 抽样风险
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x|B' VrDv d 93.non- sampling risk 非抽样风险
^,50]uX_ 4V=dD<3m 94.sampling unit 抽样单位
{=kA8U }x+{=%~N 95.statistical sampling 统计抽样
na~ r}77o *E>YLkg] 96.tolerable error 可容忍误差
p 7sYgz {.sF&(e 97.the risk of under reliance 信赖不足风险
) ":~`Z*@ [@(zGb8 98.the risk of over reliance 信赖过度风险
tC&Xm}: #nnP.t m 99.the risk of incorrect rejection 误拒风险
umj7-fh uE>}>6)b 100. the risk of incorrect acceptance 误受风险
v{I:Wxe @$aCUJ/mE 101.working trial balance 试算平衡表
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0!j ;fn y 8sI @y6 102.index and cross-referencing 索引和交叉索引
3Vhm$y%Td $0WAhq 103.cash receipt 现金收入
6oC(09 VF4F7' 104.cash disbursement 现金支出
om(#P5cSM; :f`1 105.bank statement 银行对账单
UOq$88sr &iuc4"' 106.bank reconciliation 银行存款余额调节表
_3`{wzMA (FBKP#x)^ 107.balance sheet date
资产负债表日
:Y"f.> atYm.qb 108.net realizable value 可变现净值
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109.storeroom 仓库
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a- 5}1c Np6@ 110.sale invoice 销售发票
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111.price list 价目表
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a~J.0co 112.positive confirmation request 积极式询证函
.L8S_Mz {&3n{XrF( 113.negative confirmation request 消极式询证函
w+Ag!O}.L h:l\kr|9 114.purchase requisition 请购单
l("_JI 98A ; R 115.receiving report 验收报告
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-\LB>\;qn Mk7#qiPo 117.manufacturing overhead 制造费用
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TRPy a(bgPkPP 118.material requisition 领料单
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50=D/&w 119.inventory-taking 存货盘点
!\CoJ.5= `_<K#AG Ai 120.bond certificate 债券
d!8`}L:=M UnGG% 121.stock certificate 股票
7\5;;23N4 3:!+B=woR 122.audit report 审计报告
D guAeK ,xNuc$8Jd 123.entity 被审计单位
POdG1;) \DpXs[1 124.addressee of the audit report 审计报告的收件人
Q4C28-# z>hA1*Ti 125.unqualified opinion 无保留意见
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Wt[ cs,%Zk.xjw 126.qualified opinion 保留意见
?> }bg C;M.dd 127.disclaimer of opinion 无法表示意见
GKSfr8US4 dtr8u 128.adverse opinion 否定意见
YcT!`B rE EWCt 查看《
注会考试《审计》中的128个英文单词(一) 》
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