61.assessed level of material misstatement risk 重大错报风险的评估水平
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M<^P. \2 Yo*jE} 62.simall business 小规模企业
nmw#4yHYy: /u~L3Cp( 63.accounting system
会计系统
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-td/w 64.test of control 控制测试
t vp kc; af_bG; 65.walk-through test 穿行测试
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Iuve~ugO 66.communication 沟通
i4<n#]1!t TBmmC}PEd 67.flow chart 流程图
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vPy 68.reperformance of internal control 重新执行
~.Er ^Sc48iDc 69.audit evidence
审计证据
x75 3o\u! v*&WqVg 70.substantive procedures 实质性程序
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OouR4 71.assertions 认定
i\zN1T_ P\3H<?@4 72.esistence 存在
mr+8[0 )U+&XjK 73.occurrence 发生
7Ga'FT.F }LwKi-G? 74.completeness 完整性
Lpk`qJ es1'z.U J 75.rights and obligations 权利和义务
\tfhF#' ub-vtRpm 76.valuation and allocation 计价和分摊
&ER,;^H`6 ,-)ww: 77.cutoff 截止
vPsf{[Kr :@,UPc-+ 78.accuracy 准确性
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t+aE*Q L{u1_ 80.inspection 检查
i> PKE. xL|4'8 81.supervision of counting 监盘
7jPn6uz>w M(.]?+ 82.observation 观察
H8$";T(I hQLh}}B 83.confirmation 函证
70E@h=oQ Dl_SEf6b 84.computation 计算
S^ JUQx7 ~c'R7E&Bfa 85.analytical procedures 分析程序
PF]Vt nEh^{6 86.vouch 核对
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2"B3Q:0he| (Ek=0;Cr 88.audit sampling 审计抽样
M5l*D'GE] Eq'oy~.oV 89.error 误差
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90.expected error 预期误差
l&m'?.gf ?r}!d2:dX 91.population 总体
ppPzI, R,ddH[3 92.sampling risk 抽样风险
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^ 93.non- sampling risk 非抽样风险
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4bj>Ql 94.sampling unit 抽样单位
C6wlRvWn TkV$h(#!f& 95.statistical sampling 统计抽样
Yq%D/dU8 -g)*v<Fb5 96.tolerable error 可容忍误差
da53XEF& Abf=b<bu 97.the risk of under reliance 信赖不足风险
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Mq$Nra 98.the risk of over reliance 信赖过度风险
U-3uT&m*9. xn)r6 99.the risk of incorrect rejection 误拒风险
g@7j<UY N0G-/ 100. the risk of incorrect acceptance 误受风险
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%vVi6 101.working trial balance 试算平衡表
o'nrLI(t O5p]E7/e 102.index and cross-referencing 索引和交叉索引
P1mPC r&-Ir3[ 103.cash receipt 现金收入
vH^^QI:em 7w=%aW| 104.cash disbursement 现金支出
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0T+ jZ>'q/ 105.bank statement 银行对账单
J#y?^Qm$)< 5-pz/%, 106.bank reconciliation 银行存款余额调节表
O[fgn;@| DeTZl+qm1E 107.balance sheet date
资产负债表日
U%na^Wu _[W`!#" 108.net realizable value 可变现净值
kV Z5>D$ DqHVc)9 109.storeroom 仓库
P'6(HT>F? IK-E{,iKc 110.sale invoice 销售发票
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HE4x WwDxZ>9jw 111.price list 价目表
KCed!OJ+ RKP->@Gs 112.positive confirmation request 积极式询证函
%.R_[.W -ijQTB 113.negative confirmation request 消极式询证函
1H_#5hd {q:o}<-L+ 114.purchase requisition 请购单
/-39od0 otO6<%/m 115.receiving report 验收报告
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3HA$k[%7P 05MtQB 120.bond certificate 债券
zY|]bP[NEH ^>ca*g 121.stock certificate 股票
oA~m*| <5(8LMF 122.audit report 审计报告
Y(SgfWeK@1 LZG^\c$ 123.entity 被审计单位
2`vCQV *ma/_rjK 124.addressee of the audit report 审计报告的收件人
d#a (`18W1f5W 125.unqualified opinion 无保留意见
KF'H|)!K x[}e1sXXs 126.qualified opinion 保留意见
=tH+e7it VSZ 6;&2^ 127.disclaimer of opinion 无法表示意见
S/d})8~. ja7Zv[ 128.adverse opinion 否定意见
}C7tlA8,7 /@RnCjc' 查看《
注会考试《审计》中的128个英文单词(一) 》
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