61.assessed level of material misstatement risk 重大错报风险的评估水平
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0V3m (7lBID4 62.simall business 小规模企业
b syq* ?_6YtR,{ 63.accounting system
会计系统
8YY|;\F)J~ 8U~.\`H-PT 64.test of control 控制测试
E]^5I3=O 4C~UcGMv\ 65.walk-through test 穿行测试
V6iL5& ~#Md"3 66.communication 沟通
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@NY qZ2&Xw.{1 67.flow chart 流程图
1S%k (J:dK=O@Z 68.reperformance of internal control 重新执行
f<[jwhCWV jigs6# 69.audit evidence
审计证据
@b!"joEy Y{Ap80'\6 70.substantive procedures 实质性程序
|oKu=/[K ,W5.:0Y;f[ 71.assertions 认定
A,i()R'I D>ai.T%n 72.esistence 存在
1uG=`k8'k ateUpGM QU 73.occurrence 发生
_rQUE^9 kL{;.WsB 74.completeness 完整性
NlR"$ (4~WWU (iT 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
:jNYP{Br vM0_>1nN 77.cutoff 截止
_&{%Wc5W~F gqiXmMm:9 78.accuracy 准确性
4~?2wvz G4 I{.HO<$7D} 79.classification 分类
3VCqp13 euRss#; 80.inspection 检查
T@+ClZi =v2%Vs\7k 81.supervision of counting 监盘
eO5ktEoJ ?_4^le[; 82.observation 观察
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2OP w[fDk1H) 83.confirmation 函证
&W_th\% /J%do]PDl 84.computation 计算
Z}Cqd?_') @h-T:$ 85.analytical procedures 分析程序
9{J?HFw*; Cyk s 86.vouch 核对
hYt7kq!" nsJ:Osq| 87.trace 追查
3A0_C?E 2ChWe}f 88.audit sampling 审计抽样
R8sck)k'} _x\m|SF_g 89.error 误差
\XH@b6{ xEoip?O?7F 90.expected error 预期误差
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91.population 总体
rZC3\,W P.4E{.)( 92.sampling risk 抽样风险
Xz1c6mX|o mZoD033H 93.non- sampling risk 非抽样风险
aPBX=;( |'w^ n 94.sampling unit 抽样单位
mCk5B*Jy Kdt|i93 95.statistical sampling 统计抽样
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VKgs]Y Cg6;I.K 96.tolerable error 可容忍误差
qpgU8f pcpxe&S 97.the risk of under reliance 信赖不足风险
9+VF<;Xw !A-;NGxE 98.the risk of over reliance 信赖过度风险
,VG9)K1K 2ij/N%l 99.the risk of incorrect rejection 误拒风险
BR3mAF ;/A}}B]y 100. the risk of incorrect acceptance 误受风险
RjtC:H&XZ Ru7L>(Njs 101.working trial balance 试算平衡表
[t}):}~F| m!!;/e?yx 102.index and cross-referencing 索引和交叉索引
wiV&xl sMJ#<w}Q 103.cash receipt 现金收入
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z\$;' 104.cash disbursement 现金支出
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o+7xom 105.bank statement 银行对账单
h#R&=t1,^ PJwEA 106.bank reconciliation 银行存款余额调节表
,?w!5N;iRO r%[1$mTOR 107.balance sheet date
资产负债表日
"gg(tp45 N l|^o{# 108.net realizable value 可变现净值
/$*; >4=>f 2mOfsn d@ 109.storeroom 仓库
7j R7 :~r#LRgc 110.sale invoice 销售发票
?1DUNZ6 3GINv3_ 111.price list 价目表
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~ed yTj p- 112.positive confirmation request 积极式询证函
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8 -&7=uRQk 113.negative confirmation request 消极式询证函
bXm:]? ]TfeBX6ST 114.purchase requisition 请购单
,E]|\_] ZpTi:3> 115.receiving report 验收报告
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}{#7Z8 jqqaw 117.manufacturing overhead 制造费用
;$[VX/A`f `x< 0A 118.material requisition 领料单
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S`+ZcV % IPyCEJD 120.bond certificate 债券
-YAO3 {'&8`d 121.stock certificate 股票
B~BUWWMfp 7j95"mI 122.audit report 审计报告
P69>gBZYD 6|i`@|# 123.entity 被审计单位
i!y\WaCp TA<hj[-8 124.addressee of the audit report 审计报告的收件人
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87^y5?G 125.unqualified opinion 无保留意见
V 3%Krn1' myffYK, 126.qualified opinion 保留意见
>Ziy1Dp B\NcCp`5 127.disclaimer of opinion 无法表示意见
@V7;TJk m_~y 128.adverse opinion 否定意见
ul}4p{ m[ vr<)Ay 查看《
注会考试《审计》中的128个英文单词(一) 》
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