61.assessed level of material misstatement risk 重大错报风险的评估水平
2fdN@iruB L1_O!EQ 62.simall business 小规模企业
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%Zay P%B|HnG^ 63.accounting system
会计系统
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1}I 64.test of control 控制测试
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HFB>0<$ !" FEp 66.communication 沟通
_)@G,E33f@ &%v*%{|j 67.flow chart 流程图
YdV.+v(30 I!b"Rv=Nf- 68.reperformance of internal control 重新执行
e O~p"d-| pPxgjX 69.audit evidence
审计证据
_W@sFv%sj shGUG; 70.substantive procedures 实质性程序
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$h 71.assertions 认定
!pfpT\i]N: xqdkc^b 72.esistence 存在
`]]m$ #Br`;hL<T 73.occurrence 发生
?i_2ueVR yl*%P3m| 74.completeness 完整性
J_a2DM6d _R0O9sPTO 75.rights and obligations 权利和义务
Zk7!CJVM .WeSU0XG 76.valuation and allocation 计价和分摊
gWro])3 "#36- 77.cutoff 截止
f7zB_hVDmE /0`Eux\ 78.accuracy 准确性
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o[C% alxIc.[ 79.classification 分类
,nog6\ ~Y0K Wx4 80.inspection 检查
EId>%0s5 pVl7]_=m 81.supervision of counting 监盘
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e`B!)Sr 82.observation 观察
?&6|imPE b L.Xby<Y 83.confirmation 函证
}.u[';q]S (g dzgLHy 84.computation 计算
{OQ)Np! j!L7r'AV5 85.analytical procedures 分析程序
U e-AF# <`q-#-V@ 86.vouch 核对
o7gZc/?n JFu.o8[Q 87.trace 追查
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{-M%n4w -0'<7FSQ 88.audit sampling 审计抽样
>y}> 5kv >!PM5%G 89.error 误差
/2r&ga& 8u*Q^-fpo0 90.expected error 预期误差
sj+ ) 8z-wdO\ 91.population 总体
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&ew 'D[ *|Qcy 92.sampling risk 抽样风险
ko{&~ ;Srzka2 93.non- sampling risk 非抽样风险
5s0`T]X- Ug[0l) 94.sampling unit 抽样单位
#BEXj<m+J 0p,_?3nX 95.statistical sampling 统计抽样
=%77~q-HL lBG5~<NT 96.tolerable error 可容忍误差
@Us#c 7/ .i7"qq.M 97.the risk of under reliance 信赖不足风险
)):D&wlq rXrIGgeM 98.the risk of over reliance 信赖过度风险
}PMlG v&])D/a 99.the risk of incorrect rejection 误拒风险
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N$70 Pr/q?qZY 102.index and cross-referencing 索引和交叉索引
t,~feW, I'J-)D` 103.cash receipt 现金收入
JFRbWQ0 vA?3kfL|# 104.cash disbursement 现金支出
h-03]M#8= e{Mkwi+j 105.bank statement 银行对账单
Fe2iG-ec +D h?MQt? 106.bank reconciliation 银行存款余额调节表
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tB0f+ wC 107.balance sheet date
资产负债表日
JWQd6JQ_~V =EHKu|rX~ 108.net realizable value 可变现净值
9WL$3z'* qz-lQ 109.storeroom 仓库
UJ)(Sw _k)EqPYu@ 110.sale invoice 销售发票
9*a"^ {ZUgyGE{ 111.price list 价目表
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$B )jSxSy :Q;mgHTNz 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
/p{$HkVw Jb!s#g 115.receiving report 验收报告
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KctbNMU]k U uSCqI}; 117.manufacturing overhead 制造费用
_dVA^m RbEtNwG@c 118.material requisition 领料单
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fc^d3wH0L 119.inventory-taking 存货盘点
e$-Y>Dd g0s*4E 120.bond certificate 债券
?2S<D5MSb GS,}]c= 121.stock certificate 股票
kybDw{(}gc JIMi~mEiN 122.audit report 审计报告
Mgux(5`; *5" )3\/ 123.entity 被审计单位
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m>^#:JK ]L!:/k,=S 126.qualified opinion 保留意见
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UDh{GQ* 127.disclaimer of opinion 无法表示意见
HA;G{[X M^y5 Dep 128.adverse opinion 否定意见
6M6r&,yRu 'Fa~l'G7X 查看《
注会考试《审计》中的128个英文单词(一) 》
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