61.assessed level of material misstatement risk 重大错报风险的评估水平
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R6Pj"@0 62.simall business 小规模企业
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Cuz:y 63.accounting system
会计系统
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(nlYZ \m:('^\6o 64.test of control 控制测试
s%RG_"l [X>f;;h 65.walk-through test 穿行测试
}XqC'z vI,T1%llu 66.communication 沟通
Tk`|{Ph0 JC;&]S. 67.flow chart 流程图
?I\,RiZkz^ n9R0f9:* 68.reperformance of internal control 重新执行
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>rdkY 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
<Pi#-r., ;82?ACCP 71.assertions 认定
py'xBi6}v D_`NCnYG 72.esistence 存在
Dv&K3^~Rfb qVjMflVoay 73.occurrence 发生
g}L>k}I?!W w"?RbA 74.completeness 完整性
K_!:oe7% #7/39zTK 75.rights and obligations 权利和义务
MV07RjeS *dPbV.HCl 76.valuation and allocation 计价和分摊
ru4M=D c@J@*.q] 77.cutoff 截止
yhs:.h '}"&JO~vPj 78.accuracy 准确性
RaP,dR+P &y(%d 7@/ 79.classification 分类
{w7/M]m- :\y' ?d- Q 80.inspection 检查
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81.supervision of counting 监盘
qdxaP% p2 sz%_9;`dpL 82.observation 观察
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83.confirmation 函证
+[_3h9BK ,i8%qm8 84.computation 计算
n=|% H'U g(,^';j 85.analytical procedures 分析程序
ia_lP G\B+bBz 86.vouch 核对
5L_`Fw\l FZLx.3k4 87.trace 追查
UM<s#t`\3 II!~"-WH 88.audit sampling 审计抽样
$48Z>ij?f q'TIN{\.{ 89.error 误差
beSU[ *>1^q9M 90.expected error 预期误差
vm'Z A7f6 b4WH37,lA 91.population 总体
'2ZvK ?~!9\dek, 92.sampling risk 抽样风险
>?rMMR+A To5hVL<Ex" 93.non- sampling risk 非抽样风险
Vu=/<;-N u05Yy&(f 94.sampling unit 抽样单位
fc9@l a DfP-(Lm) 95.statistical sampling 统计抽样
Gh@~~\ NzTF2ve( 96.tolerable error 可容忍误差
\4^rb?B #sDb611}# 97.the risk of under reliance 信赖不足风险
py+\e"s VpSpj/\m)' 98.the risk of over reliance 信赖过度风险
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W zn7)>cQ905 99.the risk of incorrect rejection 误拒风险
32j}ep.* :9Jy/7/ 100. the risk of incorrect acceptance 误受风险
0H]{,mVs /jGV[_Q=P 101.working trial balance 试算平衡表
o. ;Vrc X2rKH$<g 102.index and cross-referencing 索引和交叉索引
}m~MN4 l [.1MElM 103.cash receipt 现金收入
TEMxjowr %^vT7c> 104.cash disbursement 现金支出
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+r!63T 105.bank statement 银行对账单
r[H8;&EL J9p4\=9 106.bank reconciliation 银行存款余额调节表
"=T&SY ,"XiI$Le 107.balance sheet date
资产负债表日
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>m.. 108.net realizable value 可变现净值
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"~.p=' fe,6YXUf 109.storeroom 仓库
)1KyUQ\e i i-AE L 110.sale invoice 销售发票
;}"Eqq: |E.BGdS 111.price list 价目表
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GY'0 112.positive confirmation request 积极式询证函
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'? 1/2cb-V 113.negative confirmation request 消极式询证函
``Q6R2[|) Np/\}J&IF 114.purchase requisition 请购单
E3]WRF;l $[n:IDa*@1 115.receiving report 验收报告
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Wi'}d6c yi>AogQ, 117.manufacturing overhead 制造费用
;ryNfP% tmooS7\a 118.material requisition 领料单
Xa?O)Bq. |#kY_d)10 119.inventory-taking 存货盘点
J5I@*f)l q`b6if" 120.bond certificate 债券
4^F%bXJ) &|~7` 121.stock certificate 股票
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f#D @we1#Vz. 122.audit report 审计报告
{YzCgf D3X4@sM 123.entity 被审计单位
MMs~f* MQ-u9=ys 124.addressee of the audit report 审计报告的收件人
]HuB%G|t1V :aej.>I0 125.unqualified opinion 无保留意见
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1 _?8 OU iM)K:L7d 127.disclaimer of opinion 无法表示意见
T8x)i\< 4a+gM._+O 128.adverse opinion 否定意见
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Vq!M-e &aLTy&8Fv 查看《
注会考试《审计》中的128个英文单词(一) 》
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