61.assessed level of material misstatement risk 重大错报风险的评估水平
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0%[4 4ZkaH(a1 62.simall business 小规模企业
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OS %8>0;ktU 63.accounting system
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z}Um$'. = $y%IM`/w 65.walk-through test 穿行测试
vSo1WS 24\^{3nOK 66.communication 沟通
B?4Iu)bCxI csV3mzP 67.flow chart 流程图
nuw7pEW@? N;4wbUPL7h 68.reperformance of internal control 重新执行
uvi&! )x AB<%GzW0( 69.audit evidence
审计证据
m=a^t -]G=Q1 1 70.substantive procedures 实质性程序
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/Es Zh_3ydMD1 72.esistence 存在
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MjbgAH- h;R>|2A 74.completeness 完整性
^?|d< J:{ 3mL(xpT.8z 75.rights and obligations 权利和义务
)5u#'5I> Bq,MTzxD 76.valuation and allocation 计价和分摊
+`!>lo{X OF,_6"m 77.cutoff 截止
0qm CIcg OyG2Ks"H 78.accuracy 准确性
*;Za)) U|aEyMU 79.classification 分类
'Z)#Sz Y g'2}Y5m$` 80.inspection 检查
"BIhd*K[~ GGUwS 81.supervision of counting 监盘
40[@d )~IOsTjI 82.observation 观察
|hX\ep o\fPZ`p-m~ 83.confirmation 函证
g"`jWSt7Q aO2zD<d 84.computation 计算
"G Jhx/zt QHd|cg 85.analytical procedures 分析程序
/l8wb~vl M~)iiKw~MY 86.vouch 核对
mRN[lj %BQ?DTtb7' 87.trace 追查
SZ:R~4 A #TcX5 88.audit sampling 审计抽样
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R_2#7Xs V7vojm4O 90.expected error 预期误差
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$*|V}k :*-O;Yw?S@ 92.sampling risk 抽样风险
E!`/XB/nA 4tSh.qBht 93.non- sampling risk 非抽样风险
"2 D{X 3@* ~>H 94.sampling unit 抽样单位
mq4VwT 3h6,x0AG 95.statistical sampling 统计抽样
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O#<S\66 21] K7 97.the risk of under reliance 信赖不足风险
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*5+6k 98.the risk of over reliance 信赖过度风险
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NIy I*pFX0+ 99.the risk of incorrect rejection 误拒风险
`W7;- dvglh?7d 100. the risk of incorrect acceptance 误受风险
YB4|J44Y 4$4Tx9C 101.working trial balance 试算平衡表
F5{GMn;j nO;ox*Bk+8 102.index and cross-referencing 索引和交叉索引
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(~(FQ:L%U iztgk/(+G 105.bank statement 银行对账单
ncpA\E;ff^ gL1r"&^L 106.bank reconciliation 银行存款余额调节表
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资产负债表日
yK mHTjX= i,L"%q)C 108.net realizable value 可变现净值
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F |_mCwA /q!_f!<q4x 110.sale invoice 销售发票
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(D+%*ax 9~ifST\ 112.positive confirmation request 积极式询证函
F^!mgU X D:(h^R0; 113.negative confirmation request 消极式询证函
UYpln[S j92+kq>Xd 114.purchase requisition 请购单
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N9z!-y'X W61:$y}8 117.manufacturing overhead 制造费用
w!Z,3Yc) ?MiMwVR 118.material requisition 领料单
sZokiFJ \d w ["k 119.inventory-taking 存货盘点
/!y3ZzL ,- _ReL 120.bond certificate 债券
l_(4CimOZ k7z{q/]M 121.stock certificate 股票
^.Q/iXgh ^{g+HFTA@ 122.audit report 审计报告
=I+5sCF{g CS"p3$7, 123.entity 被审计单位
1EHNg<J( <"S/M]9 124.addressee of the audit report 审计报告的收件人
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k@v 125.unqualified opinion 无保留意见
9(BB>o54r mPi{: 126.qualified opinion 保留意见
QSOJHRl=C 2f9%HX(5 127.disclaimer of opinion 无法表示意见
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o5NrDDH 128.adverse opinion 否定意见
5}_,rF?cX dr4 m}v. 查看《
注会考试《审计》中的128个英文单词(一) 》
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