61.assessed level of material misstatement risk 重大错报风险的评估水平
S.jjB {3Rax5Ty 62.simall business 小规模企业
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aJUq.u ; n@C(hG 63.accounting system
会计系统
}X?*o`sW ?x0yiV~dL 64.test of control 控制测试
Y[DKj!v 3{z|301<m 65.walk-through test 穿行测试
0_EF7`T K_aN7?#.v` 66.communication 沟通
S#9SAX [ MD)"r>k 67.flow chart 流程图
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` 68.reperformance of internal control 重新执行
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审计证据
@FV;5M:I yd~fC:_ ] 70.substantive procedures 实质性程序
Zy%Z]dF (AYS>8O& 71.assertions 认定
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#77UKYj2L- WdAGZUp 73.occurrence 发生
=1VH5pVr} A] 9JbNV 74.completeness 完整性
^IH1@ dWy1=UQfP 75.rights and obligations 权利和义务
l/^-:RRNKi ->8q, W2A 76.valuation and allocation 计价和分摊
OpLSjr Oy&'zigJ 77.cutoff 截止
81cmG`G7 =@ZtUjcJx 78.accuracy 准确性
)mdNvb[*n Y ,yaB)&Ih 79.classification 分类
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k 5XI*I(.%/ 80.inspection 检查
njMy&$6a## ?m1$*j 81.supervision of counting 监盘
EC'bgFe #:|?t&On 82.observation 观察
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h\d($Ki 2hJ3m+N^ 85.analytical procedures 分析程序
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(7JV<> x Ui!|c 86.vouch 核对
_KVB~loT !^fR8Tp9 87.trace 追查
PAV2w_X~ r5!M;hU1j 88.audit sampling 审计抽样
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5te ~q(C j"7 90.expected error 预期误差
{K4t8T] tq[",&K 91.population 总体
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U;9{v HF+fk*_Q 92.sampling risk 抽样风险
NB5B$q_'# dY@Tt&k8E 93.non- sampling risk 非抽样风险
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;fBe 94.sampling unit 抽样单位
BJxmW's/ 8M+F!1-# 95.statistical sampling 统计抽样
-#;VFSz,9* 8;\tP29 96.tolerable error 可容忍误差
{mnSTL` s4`*0_n 97.the risk of under reliance 信赖不足风险
OCO,-( -!G#")< 98.the risk of over reliance 信赖过度风险
)^S^s>3 h$ iyclX 99.the risk of incorrect rejection 误拒风险
_8pkejg b%f2"e0g 100. the risk of incorrect acceptance 误受风险
OXX(OCG> j_uY8c>3\q 101.working trial balance 试算平衡表
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"rDzrz 102.index and cross-referencing 索引和交叉索引
ZX6=D>)u IOZ|85u= 103.cash receipt 现金收入
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1qKxg 104.cash disbursement 现金支出
bA^:p3 *5'6E' 105.bank statement 银行对账单
\BcJDdL >wk=`&+V@ 106.bank reconciliation 银行存款余额调节表
< Gy!i/ T{{AZV"pB 107.balance sheet date
资产负债表日
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&Yks,2:P %3#I:>si 109.storeroom 仓库
+fCyR -kri3?Y, 110.sale invoice 销售发票
+JAfHQm- CE7pg&dJ)i 111.price list 价目表
f+aS2k(e> m>-^K 112.positive confirmation request 积极式询证函
3g#=sd!0O@ 0CVsDVA 113.negative confirmation request 消极式询证函
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iMeRQYW v6DxxE2n 115.receiving report 验收报告
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|fs )av'u.]%c 117.manufacturing overhead 制造费用
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XRf4QmG 'oHOFH9:{b 118.material requisition 领料单
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L3=YlX`UL 121.stock certificate 股票
vLK\X$4 XAULD]Q 122.audit report 审计报告
)<x;ra^ o!l3.5m2d 123.entity 被审计单位
WVT5VJ7* B-ri}PA 124.addressee of the audit report 审计报告的收件人
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zmSFK g* 125.unqualified opinion 无保留意见
Z/6'kE{l ^2;(2s 126.qualified opinion 保留意见
hA1gkEM2o 2c>H(t h= 127.disclaimer of opinion 无法表示意见
^~r&}l4c, n"<GJ.{ 128.adverse opinion 否定意见
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k& 查看《
注会考试《审计》中的128个英文单词(一) 》
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