61.assessed level of material misstatement risk 重大错报风险的评估水平
DE$q+j0P Z4K+ /<I 62.simall business 小规模企业
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会计系统
G6P)C##ibn VXBY8;+Yp 64.test of control 控制测试
:'L2J URgk^nt2p 65.walk-through test 穿行测试
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W<ZK,kv 66.communication 沟通
{~GYj%-^ N;oQ^B' 67.flow chart 流程图
3chPY4~A T VmH 68.reperformance of internal control 重新执行
2zSG&",2D ^jB8Q 69.audit evidence
审计证据
g:l.MJT 0-Y:v(|. 70.substantive procedures 实质性程序
1F8 W9b^D ,fDEz9-, 71.assertions 认定
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ju![n #t8{R~y"gv 72.esistence 存在
Gl %3XdU Qhi '')Q 73.occurrence 发生
EJ}!F?o w.\w1:d 74.completeness 完整性
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l- pe4x 75.rights and obligations 权利和义务
q LL,F r[(xjn 76.valuation and allocation 计价和分摊
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"( Jb)#fH$L 77.cutoff 截止
X[s8X!# []R? ViG 78.accuracy 准确性
k#Of]mXXz qSqI7ptA\ 79.classification 分类
X=JmF97 |s#'dS; 80.inspection 检查
1(Y7mM8\ 1be %G [* 81.supervision of counting 监盘
HjqB^|z XY.5Rno4 82.observation 观察
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p@an HmfG$Z 83.confirmation 函证
S d/?& FsB^CxVg 84.computation 计算
(6CN/A{qe iqQUtE]E_ 85.analytical procedures 分析程序
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CdvX0*a UX3BeUi.) 87.trace 追查
+;g{$da5 Om'+]BBN 88.audit sampling 审计抽样
6$a$K,dZ 9`jcC-;iv 89.error 误差
8(.mt/MR K3uG2g(>2 90.expected error 预期误差
{8,<ZZ_ )#a[-.OI 91.population 总体
n?\ nn3 ^=n+T7"J 92.sampling risk 抽样风险
`b8v1Os^2 YSJy` 93.non- sampling risk 非抽样风险
Iz6y{E {e|*01hE 94.sampling unit 抽样单位
IW8+_#d v5;I]?72l~ 95.statistical sampling 统计抽样
9!9Z~/*m ihh4pD27g 96.tolerable error 可容忍误差
<2!v(EkI 8Y0"Cejq 97.the risk of under reliance 信赖不足风险
=.]l*6WV jztq.2-c# 98.the risk of over reliance 信赖过度风险
>e2<!#er| nJRS.xs 99.the risk of incorrect rejection 误拒风险
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74? 101.working trial balance 试算平衡表
}?cGf-c gH2,\z`[4 102.index and cross-referencing 索引和交叉索引
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O)Dt(Y 103.cash receipt 现金收入
ze_{=Cv&Y ) xbO6V 104.cash disbursement 现金支出
jENr>$$ $M_x!f'{> 105.bank statement 银行对账单
nf1#tlIJd $F.([?)k? 106.bank reconciliation 银行存款余额调节表
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_Ja +(xeT+J 107.balance sheet date
资产负债表日
1h*)@ +\li*G]:J 108.net realizable value 可变现净值
ZpUCfS)|& 2&+#Vsm`V 109.storeroom 仓库
8Qh#)hiW! v7%X@j]ji 110.sale invoice 销售发票
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Z5c~^jL$- UgWs{y2SE. 112.positive confirmation request 积极式询证函
:Rs^0F8)c Ca%g_B0t 113.negative confirmation request 消极式询证函
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gsEux] 114.purchase requisition 请购单
,>t69 Ad C^QtSha 115.receiving report 验收报告
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e e]=!"nJ+ 117.manufacturing overhead 制造费用
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F}"] 92 qQ!1t>j+H 119.inventory-taking 存货盘点
SXao|{?O jCTAKaq 120.bond certificate 债券
Zo KcJA @/r^%G 121.stock certificate 股票
Ro2d,' B?$ "\;& 122.audit report 审计报告
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OMwsbp& /ywD{* 124.addressee of the audit report 审计报告的收件人
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UJuB B\g]({E 125.unqualified opinion 无保留意见
C"lJl k9g^ x{NX8lN 126.qualified opinion 保留意见
RzhWD^b B syip; ; 127.disclaimer of opinion 无法表示意见
h7s;m 2MA]j T 128.adverse opinion 否定意见
"RVcA", fC}R4f7C 查看《
注会考试《审计》中的128个英文单词(一) 》
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