61.assessed level of material misstatement risk 重大错报风险的评估水平
<)+;Bg =nCV.Wf 62.simall business 小规模企业
_he~Y2zFz )+.AgqxI 63.accounting system
会计系统
:(I=z6 NM1TFs2Y* 64.test of control 控制测试
\rCdsN 2H BT(G9Pj; 65.walk-through test 穿行测试
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c70B 66.communication 沟通
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)9 67.flow chart 流程图
7>gW2m z]sQ3"cmX 68.reperformance of internal control 重新执行
! &V,+}>) ">s0B5F7 69.audit evidence
审计证据
r?x~`C Ds\f?\Em 70.substantive procedures 实质性程序
/sl#M d%Ku'Jy 71.assertions 认定
[ <Q{ )Y?E$=M+B 72.esistence 存在
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EEX|WM QYWl`Yqf 73.occurrence 发生
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74.completeness 完整性
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P+m5 [ HjGdC 75.rights and obligations 权利和义务
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%{ l_x>.' a 76.valuation and allocation 计价和分摊
_xdttO^N \)PS&Y8n 77.cutoff 截止
@T-}\AU Vb2")+*: 78.accuracy 准确性
6.4,Qae9E s_,&"-> 79.classification 分类
#p=Wt&2 H{;8i7% 80.inspection 检查
||?wRMV BCHI@a 81.supervision of counting 监盘
Rh7=,=u >2)!w 82.observation 观察
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)2B 83.confirmation 函证
j0jam:.p ~K|o@LK 84.computation 计算
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85.analytical procedures 分析程序
o-t!z'\lO SiJX5ydz 86.vouch 核对
.{]=v II_MY#0X 87.trace 追查
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88.audit sampling 审计抽样
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]cI(||x 89.error 误差
\'N|1!EO|t 9$'Edi=6 90.expected error 预期误差
6d/b*,4[ i@d@~M7/ 91.population 总体
HjN )~<j <kor;exeJ 92.sampling risk 抽样风险
?|Mmz@ 8|,-P=%t 93.non- sampling risk 非抽样风险
d_Vwjv&@/" 8%#uZG\} 94.sampling unit 抽样单位
wwmODw<tT z'X_s.9F 95.statistical sampling 统计抽样
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Yui:=GgUrr 96.tolerable error 可容忍误差
#$%gs] AuYi$?8|5 97.the risk of under reliance 信赖不足风险
[G|2m_ X]*W + 98.the risk of over reliance 信赖过度风险
PZl(S}VY |wj/lX7y 99.the risk of incorrect rejection 误拒风险
_V|'iz9. ?0Ca-T Rz 100. the risk of incorrect acceptance 误受风险
I@q>ES!1H V1;Qt-i 101.working trial balance 试算平衡表
i&FC-{|Z L=}UApK 102.index and cross-referencing 索引和交叉索引
c#;LH5KI \9k{"4jX\ 103.cash receipt 现金收入
&f qmO>M vR~*r6hX8 104.cash disbursement 现金支出
I_ .;nU1xA Tm^zoVi 105.bank statement 银行对账单
jIc;jjAF {UZli[W1 106.bank reconciliation 银行存款余额调节表
uf)W?`e~ iVu+ct-iv 107.balance sheet date
资产负债表日
{nOK*7+" aLXA9? 108.net realizable value 可变现净值
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.0R 109.storeroom 仓库
rb\Ohv\ PvT8XSlTx! 110.sale invoice 销售发票
M7Hk54U+t |H_)u 111.price list 价目表
D+o.9I/{ ]:E]5&VwV} 112.positive confirmation request 积极式询证函
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lE|T'?/ 113.negative confirmation request 消极式询证函
BK d( Sc~kO4 114.purchase requisition 请购单
kdYl>M $=m17GD 115.receiving report 验收报告
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M<~F>(wxA G[>-@9_b 117.manufacturing overhead 制造费用
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-X}R(.}x l*:p== 119.inventory-taking 存货盘点
610k#$ VD3[ko 120.bond certificate 债券
xBG1up<z :A{-^qd( 121.stock certificate 股票
Rt:PW}rFf YYvs~?bAy 122.audit report 审计报告
z"O-d<U5 F_Pd\Aq8 123.entity 被审计单位
G<dXJ ]\\ ::`j@ ] 124.addressee of the audit report 审计报告的收件人
Hf-F-~E V7@xr
M 125.unqualified opinion 无保留意见
x/S% NySG aBC[(}Pb] 126.qualified opinion 保留意见
4QVd{ /&dt!.WY^ 127.disclaimer of opinion 无法表示意见
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8VaL y d$37G|n 128.adverse opinion 否定意见
vxt^rBA |5/[0V-vy 查看《
注会考试《审计》中的128个英文单词(一) 》
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