61.assessed level of material misstatement risk 重大错报风险的评估水平
v Q+}rHf`[ Yc=y Vh 62.simall business 小规模企业
WRh&4[G' Jl Q%+$ 63.accounting system
会计系统
dVVeH\o 7oF`Os+U 64.test of control 控制测试
8 jqt=}b vIU+ZdBw 65.walk-through test 穿行测试
f Otrn H24g+<Tv 66.communication 沟通
,p1 (0i vbqI$F[s 67.flow chart 流程图
vc6UA%/f D\(,:_ge 68.reperformance of internal control 重新执行
B_hob Q+mMpI 69.audit evidence
审计证据
eN/sW!:P| c/;t.+g 70.substantive procedures 实质性程序
M42Zpb]. KblOP{I 71.assertions 认定
`"AjbCL \2_>$:UoV 72.esistence 存在
>]:R{1h oge^2 73.occurrence 发生
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:N8D1e-a 74.completeness 完整性
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cD0 75.rights and obligations 权利和义务
MFW?m,It) #Yw^n?~~ 76.valuation and allocation 计价和分摊
a:zx&DwM cnLC> _hY 77.cutoff 截止
G8u8&| 82$By]Y9 78.accuracy 准确性
+ A0@#:B C| Mh<,~E 79.classification 分类
3Xd+>'H wB9IP{Pf 80.inspection 检查
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p2 0Rt 81.supervision of counting 监盘
)[p8 `}zv17wp 82.observation 观察
]2h[.qa ,<EmuEw | 83.confirmation 函证
bx6@FKns} .&sguAyG 84.computation 计算
tH_#q"@) I.KYWs 85.analytical procedures 分析程序
'/sc `(`:0 '')G6-c/ 86.vouch 核对
cYbO)?mC_ 2CmeO&(Qf* 87.trace 追查
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\ 88.audit sampling 审计抽样
6:B5PJq HhqqJEp0 89.error 误差
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aNqVs|H c'G\AbUVjE 91.population 总体
ise@,[! ..~{cU4Tt 92.sampling risk 抽样风险
fLD9RZ8_ 66|lQE&n 93.non- sampling risk 非抽样风险
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L/' Ys<wWfW 94.sampling unit 抽样单位
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3E] "Y%\qw/wq 95.statistical sampling 统计抽样
=pk'a_P8- c<H4rB 96.tolerable error 可容忍误差
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E' BKDWd]KEf 97.the risk of under reliance 信赖不足风险
8p5'}Lq x _2]G' 98.the risk of over reliance 信赖过度风险
wZC'BLD +?.,pq n<= 99.the risk of incorrect rejection 误拒风险
RU{}qPs? NGze: gPmO 100. the risk of incorrect acceptance 误受风险
plf<O5' <=zGaU, 101.working trial balance 试算平衡表
.1pEq~> Ee|@l3) 102.index and cross-referencing 索引和交叉索引
:w];N|48s sRMzU 103.cash receipt 现金收入
YLCwo]\+> p0tv@8C> 104.cash disbursement 现金支出
'sA&Pm w+MdQ@'5 105.bank statement 银行对账单
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w #E ~FF@a 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
p/:5bvA [-CG&l2?L 108.net realizable value 可变现净值
[%@zH b9YpUm7# 109.storeroom 仓库
}Sh-4:-D T2-> 110.sale invoice 销售发票
>ciq4H43Q| }+lxja]C 111.price list 价目表
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EJ[ 112.positive confirmation request 积极式询证函
O<E0L&4-& W+eN%w5 113.negative confirmation request 消极式询证函
ryT8*}o =&p bh 114.purchase requisition 请购单
ex=~l O c[YjGx 115.receiving report 验收报告
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vr vzV Stc\P]%d 117.manufacturing overhead 制造费用
m3WV<Cbz P$QjDu- 118.material requisition 领料单
J)G3Kq5>:b 3(&.[o
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nZT@d;]U9 q)~qd$yMS 120.bond certificate 债券
&-*nr/xT YNXk32@j@e 121.stock certificate 股票
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122.audit report 审计报告
saT9%?4- s/^k;qw 123.entity 被审计单位
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>p!$g 124.addressee of the audit report 审计报告的收件人
/Ow?nWSt G4}q*&:k 125.unqualified opinion 无保留意见
"uCQm ' j[fQs,efK 126.qualified opinion 保留意见
2tv40(M:< sfV.X:ev 127.disclaimer of opinion 无法表示意见
1FJ[_l /kz&9FM 128.adverse opinion 否定意见
c{Kl?0#[ W'jXIO 查看《
注会考试《审计》中的128个英文单词(一) 》
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