61.assessed level of material misstatement risk 重大错报风险的评估水平
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A fb>$p_s] 62.simall business 小规模企业
6Io}3}3 uLWu. Vx 63.accounting system
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zx 64.test of control 控制测试
FO:L+&hr?> s&-MJ05y 65.walk-through test 穿行测试
Fb=uN ?+^p$'5 66.communication 沟通
'?L^Fa_H tqCkqmyC 67.flow chart 流程图
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#2'QNN QuPz'Ut# 68.reperformance of internal control 重新执行
>X'-J{4R 7bihP@I! 69.audit evidence
审计证据
yb?Pyq.D zqXF`MAB= 70.substantive procedures 实质性程序
wlaPE8Gc E5M/XW\E6 71.assertions 认定
Zis,%XY dnU-v7k,{ 72.esistence 存在
>RAg63!` z[v4(pO6 73.occurrence 发生
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]rH[+t- D5snaGss9a 75.rights and obligations 权利和义务
vk48&8 P=jsOuW 76.valuation and allocation 计价和分摊
Opc szq5n ,}gJY^X+ 77.cutoff 截止
\&;y:4&l8 j9hfW' 78.accuracy 准确性
k'#3fz\ kaB|+U9^ 79.classification 分类
+KIz#uqF8Z i#t-p\Tcz 80.inspection 检查
]Z8u0YtM) PENB5+1OK 81.supervision of counting 监盘
rxu_Ssd@" a'?;;ZC- 82.observation 观察
>Wt@O\k qpYgTn8l7 83.confirmation 函证
}3X/"2SW^ : #CWiq("% 84.computation 计算
=-fM2oiI: f(D'qV T{ 85.analytical procedures 分析程序
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v7wyQx+Q (4/"uj5 87.trace 追查
ocZ}RI#Q M?"4{ 88.audit sampling 审计抽样
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R@b^ 89.error 误差
W6NhJ#M7 \EVT*v=}/ 90.expected error 预期误差
B #%QY\<X N wk 91.population 总体
bXF8V y1%OH#:duD 92.sampling risk 抽样风险
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!c9 '`k7l7I[@ 93.non- sampling risk 非抽样风险
`mz}D76~# ue@/o,C> 94.sampling unit 抽样单位
0j!3\=P$ M1-tRF 95.statistical sampling 统计抽样
DPxx9lN_rx MLHCBRi 96.tolerable error 可容忍误差
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|j <$z[pw< 97.the risk of under reliance 信赖不足风险
a~0 ~Y y zl:by? 98.the risk of over reliance 信赖过度风险
h@$SJe(hl 0<!9D):Bb 99.the risk of incorrect rejection 误拒风险
?5nEmG|kO Eb4NPWo 100. the risk of incorrect acceptance 误受风险
pJ/]\>#5 +a.2\Qt2A 101.working trial balance 试算平衡表
*mp:#' F8-GnTxa 102.index and cross-referencing 索引和交叉索引
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V_$| 'fU #v`i 104.cash disbursement 现金支出
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>o1dc* u.X]K:Yow 106.bank reconciliation 银行存款余额调节表
S}JOS}\^j TS6xF? 107.balance sheet date
资产负债表日
$lT8M-yK\ qo3+=*"V 108.net realizable value 可变现净值
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+=E\sEe 109.storeroom 仓库
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e| JyE-c}I 110.sale invoice 销售发票
>JE+j= Y`j$7!j 111.price list 价目表
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I. cgrSd99. 112.positive confirmation request 积极式询证函
0QZT<Zs 5/'Q0]4h 113.negative confirmation request 消极式询证函
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6 b=lJ`| 114.purchase requisition 请购单
GO"|^W 3Y38lP:>h 115.receiving report 验收报告
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h<%$?h+} J "I,] 117.manufacturing overhead 制造费用
@h|qL-:!vG f9u=h} 118.material requisition 领料单
doL-G?8B :%sBY0 yF 119.inventory-taking 存货盘点
AA=Ob$2$ aNu.4c/5 120.bond certificate 债券
\"ahs7ABT HZ'rM5Kq 121.stock certificate 股票
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{`SMxDevc} 9DA|;| 123.entity 被审计单位
-b^dK)wR~ !lfE7|\p 124.addressee of the audit report 审计报告的收件人
myfTztJ Ps@']]4>W 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
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v1JN 128.adverse opinion 否定意见
H};1>G4 >)M1X?HI5 查看《
注会考试《审计》中的128个英文单词(一) 》
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