61.assessed level of material misstatement risk 重大错报风险的评估水平
~f1%8z Tx=-Bb~; 62.simall business 小规模企业
#Z`q+@@]A %x{kc3PnO 63.accounting system
会计系统
7>Ouqxh21 foF({4q7b^ 64.test of control 控制测试
eH3JyzzP, wQH<gJE/: 65.walk-through test 穿行测试
st3l2Q y'~U%,ki6 66.communication 沟通
l7259Ro~ OgQV;at 67.flow chart 流程图
_jI,)sr4ic ^HThN 68.reperformance of internal control 重新执行
:W:K:lk J^nBdofP 69.audit evidence
审计证据
DV+xg3\(>1 V2?=4mb 70.substantive procedures 实质性程序
^aMg/.j djQH1^(IU 71.assertions 认定
S)k*?dQ##R {M$1N5Eh 72.esistence 存在
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SR 75.rights and obligations 权利和义务
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yAs>{6%- P[#e/qnXu| 77.cutoff 截止
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wj<6kG %@ODs6 R0 79.classification 分类
p2[n$61 Ae^~Cz1qz 80.inspection 检查
)!Z*.? ?|C2*?hZ+ 81.supervision of counting 监盘
=:,g uk]$#TV*q> 82.observation 观察
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84.computation 计算
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85.analytical procedures 分析程序
Yty/3T3)e o>i4CCU+ 86.vouch 核对
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l W$;,CU.v 87.trace 追查
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& +wU@ynw 88.audit sampling 审计抽样
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91.population 总体
oUr66a/[U e/&{v8Hmb 92.sampling risk 抽样风险
Y;Dp3v! &|ex`nwc0 93.non- sampling risk 非抽样风险
T#Z^s~7&I w"|L:8 94.sampling unit 抽样单位
k[YS8g-Q :T$|bc 95.statistical sampling 统计抽样
2'\H\| Zw9FJ/Zn@ 96.tolerable error 可容忍误差
1~`fVg o#gWbAG;]b 97.the risk of under reliance 信赖不足风险
9c'xHO` 9(7-{,c 98.the risk of over reliance 信赖过度风险
~2N"#b&J 2r4Uh1D~ 99.the risk of incorrect rejection 误拒风险
RFc v^Xf 4Uo&d#o)C- 100. the risk of incorrect acceptance 误受风险
7#a-u<HF" >J?fl8 101.working trial balance 试算平衡表
D|p9qe5% >dD@j:Qc 102.index and cross-referencing 索引和交叉索引
:#ik. D GPudaF{ 103.cash receipt 现金收入
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xn(kKB. (gU!=F?#m 105.bank statement 银行对账单
T2W eE@o pRpBhm;iJ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
69NeQ$]( }C?'BRX 108.net realizable value 可变现净值
H@>` F itP,\k7>d 109.storeroom 仓库
#A/ ((;!<5-`s 110.sale invoice 销售发票
]p GL`ge5 ~jk|4`I?T 111.price list 价目表
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cH 112.positive confirmation request 积极式询证函
4.aZ#c91_ + GN(Ug'R 113.negative confirmation request 消极式询证函
s^9Voi.y ;`{H!w[D 114.purchase requisition 请购单
1n8/r}q'H xm~`7~nFR 115.receiving report 验收报告
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? :%@vM 3;9^ 118.material requisition 领料单
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f'RX6$}\1X 119.inventory-taking 存货盘点
iWkWR"ysy #:_Kws>+ 120.bond certificate 债券
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121.stock certificate 股票
khxnlry +Kc 122.audit report 审计报告
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Z5n1@a__ 9.-S(ZO 124.addressee of the audit report 审计报告的收件人
,&.!?0+ 1CZgb 125.unqualified opinion 无保留意见
Wn2NMXK 9TC,!0U{_. 126.qualified opinion 保留意见
uGG t\.$]s .`eN8Dl1 127.disclaimer of opinion 无法表示意见
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2%m BK </zEg3F\ 查看《
注会考试《审计》中的128个英文单词(一) 》
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