61.assessed level of material misstatement risk 重大错报风险的评估水平
r]9-~1T $6Ma{r C| 62.simall business 小规模企业
G'|ql5Zw *aErwGLB8 63.accounting system
会计系统
t:wBh'K~R8 vQ rxx 64.test of control 控制测试
^ ` LqNG a (U52dO, 65.walk-through test 穿行测试
x`E<]z*w} ERPg TZT 66.communication 沟通
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67.flow chart 流程图
]B>76?2W BTAbDyH5 68.reperformance of internal control 重新执行
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审计证据
gvP-doA7W 8LV6E5Q 70.substantive procedures 实质性程序
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F* +4yre^gC 71.assertions 认定
?:r?K|Ku 4cQP+ n 72.esistence 存在
v_KO xV:<` ('x]@ 73.occurrence 发生
=$OGHc !Yof%%m$; 74.completeness 完整性
>0HH#JW /&Q{B f 75.rights and obligations 权利和义务
oAO{4xP py;p7y!gxA 76.valuation and allocation 计价和分摊
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>vCg 77.cutoff 截止
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{yJ)i 78.accuracy 准确性
;JxL>K( L:HvrB~ 79.classification 分类
<::lfPP kQkc+sGJf 80.inspection 检查
[}szM^ Pd7\Q]of 81.supervision of counting 监盘
.wNXvnWr 96w2qgc2 82.observation 观察
?R]`M_^&u! um%_kX 83.confirmation 函证
L{1sYR%s\ 2E }vuw=c 84.computation 计算
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85.analytical procedures 分析程序
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8J TuQGF$n@ 87.trace 追查
m-t:'B ` <1Wf 88.audit sampling 审计抽样
?/YAB Y}L "3^tVX%$\[ 89.error 误差
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[%/ ,l~<|\4,wv 90.expected error 预期误差
+W4}&S y,5qY}P+ 91.population 总体
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Bs*~ @1CXc"IgA 92.sampling risk 抽样风险
F! !HwI AW5iwq6p 93.non- sampling risk 非抽样风险
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eWo sZrVANyqb 95.statistical sampling 统计抽样
tA#Pc6zBuC <>6j>w_| 96.tolerable error 可容忍误差
Ay(p~U;gN* 7}&:07U 97.the risk of under reliance 信赖不足风险
lp}S'^ y Q]9$dr=Kk0 98.the risk of over reliance 信赖过度风险
o-6d$c}{f ZA="Dac 99.the risk of incorrect rejection 误拒风险
529b. | -PV1x1| 100. the risk of incorrect acceptance 误受风险
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^Wld6:L{I 103.cash receipt 现金收入
*$=i1w T >8P1p@A, 104.cash disbursement 现金支出
Z8E<^<| u+V*U5v 105.bank statement 银行对账单
g, d_ `/sNX<mp 106.bank reconciliation 银行存款余额调节表
%}@iz(*}> AA5G`LiT 107.balance sheet date
资产负债表日
vX:}tir[ M|blg!j; 108.net realizable value 可变现净值
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$7 J DvH-M3 110.sale invoice 销售发票
]nsjYsT +RJ{)Nec 111.price list 价目表
'OnfU{Ai jf3Zy:*K 112.positive confirmation request 积极式询证函
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_d\eD 113.negative confirmation request 消极式询证函
B''yW{ +iC:/CJL 114.purchase requisition 请购单
`Moo WG <);q,|eh2 115.receiving report 验收报告
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Mqr]e#"o yx8G9SO? 117.manufacturing overhead 制造费用
Lip#uuuXXN Bj7*2} 118.material requisition 领料单
P8m0]T.&x [WDzaRzd 119.inventory-taking 存货盘点
?J2{6,}O*. \kQ)fk]^ 120.bond certificate 债券
OH@"]Nc~ 3#t9pI4 121.stock certificate 股票
,g?ny<#o 2BC!,e$Z 122.audit report 审计报告
30HUY?'K `sm Cfh}j6 123.entity 被审计单位
yepRJ%mp IBNg2Y 124.addressee of the audit report 审计报告的收件人
5.^pD9 [mT ^\v]Ltd 125.unqualified opinion 无保留意见
7(2}Vs!5 eP2Q2C8g 126.qualified opinion 保留意见
F/2cQ.u2 P"NI> HM 127.disclaimer of opinion 无法表示意见
QjLU@?& &m--} 128.adverse opinion 否定意见
zh) &6'S\ $tu 查看《
注会考试《审计》中的128个英文单词(一) 》
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