61.assessed level of material misstatement risk 重大错报风险的评估水平
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VX 62.simall business 小规模企业
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会计系统
[~m@'/ i2j_=X- 64.test of control 控制测试
0"o%=i; _CN5,mLNRk 65.walk-through test 穿行测试
9dn~nnd'n {&nL'R 66.communication 沟通
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#" 67.flow chart 流程图
*`&4<>=n Z`y%#B6x. 68.reperformance of internal control 重新执行
m>B^w)&C [vh&o-6 69.audit evidence
审计证据
_;/onM |(G^3+5Uwm 70.substantive procedures 实质性程序
d#xi_L! 5V5Nx(31i 71.assertions 认定
qIIc>By(\" mX66}s}# 72.esistence 存在
@ px2/x ~iI4v#0 73.occurrence 发生
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#0e:7< 74.completeness 完整性
RG[b+Qjn V_+XZ+7Lx} 75.rights and obligations 权利和义务
8-]\C ZmU7 tK 76.valuation and allocation 计价和分摊
E>>@X^ = kEiWE| 77.cutoff 截止
uU_lC5A| P(AcDG6K 78.accuracy 准确性
whFaL}2C h[HFZv~{ 79.classification 分类
v3>jXf ukNB#2" 80.inspection 检查
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:l x[L/d"Wf 81.supervision of counting 监盘
PCKgdh}, ,xmL[Yk, 82.observation 观察
(Klvctoy bDK%vx!_ 83.confirmation 函证
)~@iM.}S2 %*J'!PC9n 84.computation 计算
N;N,5rxV ,F^Rz. 85.analytical procedures 分析程序
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v C.su<B? 86.vouch 核对
U&x)Q o}QtKf)W 87.trace 追查
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K)/m`{g `wrN$& 88.audit sampling 审计抽样
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Sk2 SA3!a.*c 89.error 误差
Ek#?B6s 4l)Q 90.expected error 预期误差
P:Nj;Cxh ;<^t)8E 91.population 总体
]CLt Km 2g'o5B\* 92.sampling risk 抽样风险
|, ws 3 Q--Hf$D]H 93.non- sampling risk 非抽样风险
AE?G+:B 67,@*cK3?J 94.sampling unit 抽样单位
iLhxcM2K PO1|l-v<Yq 95.statistical sampling 统计抽样
1uz7E w&U>w@H^ 96.tolerable error 可容忍误差
[*i6?5}- CEOD$nYc 97.the risk of under reliance 信赖不足风险
RxUABF8b $<c;xDO&t 98.the risk of over reliance 信赖过度风险
j=>:{`*c ? |}%A9 99.the risk of incorrect rejection 误拒风险
&n 1 \^: )$Tcip` 100. the risk of incorrect acceptance 误受风险
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3bZ*G%f 101.working trial balance 试算平衡表
6|{$]<' ~]Md*F[4*e 102.index and cross-referencing 索引和交叉索引
XMJ EIG RCCI}ovU 103.cash receipt 现金收入
3d_PY,=1 !`UHr]HJ 104.cash disbursement 现金支出
335\0~;3 k uEB 105.bank statement 银行对账单
v8PH(d2{@ iD/r8_} 106.bank reconciliation 银行存款余额调节表
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1-8 4pkTOQq_tQ 107.balance sheet date
资产负债表日
uoX] #<1J ~-dL #; 108.net realizable value 可变现净值
PNn-@=% ,?zIt6Z 109.storeroom 仓库
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=MZi=p 110.sale invoice 销售发票
VlLc[eVV zc,kHO| 111.price list 价目表
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t2 ww0m1FzX 112.positive confirmation request 积极式询证函
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2/T] 113.negative confirmation request 消极式询证函
P#8]m( ;:0gN|+ 114.purchase requisition 请购单
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HU%J E#cW3\) 117.manufacturing overhead 制造费用
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` g;M\4o 118.material requisition 领料单
9Ytd E*,k KPT@I3P 119.inventory-taking 存货盘点
C6"bGA ]0g%)f uMf 120.bond certificate 债券
/nX+*L}d/ %s#`i$|z*n 121.stock certificate 股票
C}~/(;1V= tFYIKiq2 122.audit report 审计报告
E\%'/3o qtv>`:neB 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
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x5? 125.unqualified opinion 无保留意见
a%wK[yVp bnWKfz5 126.qualified opinion 保留意见
T21SuM (\^)@Y 127.disclaimer of opinion 无法表示意见
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zYkZ 128.adverse opinion 否定意见
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t$%Tc#Z 查看《
注会考试《审计》中的128个英文单词(一) 》
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