61.assessed level of material misstatement risk 重大错报风险的评估水平
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D 7c9-MP) 62.simall business 小规模企业
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会计系统
++Qg5FukR -gl7mO * 64.test of control 控制测试
cWSiJr):r GQOz\ic 65.walk-through test 穿行测试
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gFW $] jemg#GB8 66.communication 沟通
#y"EhwF V^WR(Q} 67.flow chart 流程图
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]?p&sI4 68.reperformance of internal control 重新执行
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G_%G 69.audit evidence
审计证据
<)L'h pmR6(/B# 70.substantive procedures 实质性程序
\e64Us>"x <GI{`@5C 71.assertions 认定
Bkvh]k;F8 q$Z.5EN 72.esistence 存在
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5 73.occurrence 发生
#y }{ 'rF? 6H,n?[zTt 74.completeness 完整性
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e 75.rights and obligations 权利和义务
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Q+Bw"W< #;?j]npg] 76.valuation and allocation 计价和分摊
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77.cutoff 截止
D/C)Rrq"a p.kJNPO\@ 78.accuracy 准确性
sf\p>gb a%a_sR\) 79.classification 分类
:!a'N3o> Sdl1k+u 80.inspection 检查
y -j3d)T | X/QSL 81.supervision of counting 监盘
vs-%J6}G ,C%fA>?UF8 82.observation 观察
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~{7/v 83.confirmation 函证
<QoSq'g#,= @Omgk=6 84.computation 计算
5(0f"zY 1Uz sw 85.analytical procedures 分析程序
L P?E Nf(Np1?;c 86.vouch 核对
t{n|!T& n4Od4&r 87.trace 追查
Fdsaf[3[v fG2hCP+ 88.audit sampling 审计抽样
Te=[tx~x B@Acm 89.error 误差
C'mYR3?m; CPssk,q~C 90.expected error 预期误差
?;Ck]l#5ys rxZ%vzVQ> 91.population 总体
$\BRX\6(- \ 8v{9Yb 92.sampling risk 抽样风险
{[~cQgCI $I40 hk 93.non- sampling risk 非抽样风险
$e66j V Y0`@$d&n 94.sampling unit 抽样单位
Ve,h]/G AnK-\4 95.statistical sampling 统计抽样
ck-ab0n Ml`tDt|; 96.tolerable error 可容忍误差
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!>Y 97.the risk of under reliance 信赖不足风险
H'N$Vv2q $2u^z=`b!% 98.the risk of over reliance 信赖过度风险
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BPQ 8Ne 99.the risk of incorrect rejection 误拒风险
f>$Ld1 bvZTB<rA 100. the risk of incorrect acceptance 误受风险
> <cK $F V!HD 101.working trial balance 试算平衡表
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:2#8\7IU^' Q2[@yRY/z 103.cash receipt 现金收入
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104.cash disbursement 现金支出
H"hL+F ^ &w@~@] 105.bank statement 银行对账单
Pe_mX*0 B^'Uh+Y 106.bank reconciliation 银行存款余额调节表
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资产负债表日
Y@WCp iwb]mJUA 108.net realizable value 可变现净值
ZZ 1s}TG +[l52p@a 109.storeroom 仓库
+^!;J/24 4Y>v+N^ 110.sale invoice 销售发票
WU oGIT' {4u8~whLp 111.price list 价目表
vwZ d@%BO ISo{>@a- 112.positive confirmation request 积极式询证函
c-S_{~~ }q0lbwYlb 113.negative confirmation request 消极式询证函
4}nsW}jCc A)I4 `3E 114.purchase requisition 请购单
slSQ \;CDA z:PH _N~ 115.receiving report 验收报告
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c 2:9 117.manufacturing overhead 制造费用
#@h3#IC ZSL:q%:. 118.material requisition 领料单
b}P5*}$:9" "m^whHj 119.inventory-taking 存货盘点
|E+tQQr%' n ,<`.^ 120.bond certificate 债券
Mp;yvatO F_Q,j]0 121.stock certificate 股票
9A]XuPAlh z!09vDB^ 122.audit report 审计报告
{bF95Hs- @d5G\1(% 123.entity 被审计单位
7Gb(&'n "z+Z8l1. 124.addressee of the audit report 审计报告的收件人
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Y xZ{= %\=oy=f 125.unqualified opinion 无保留意见
p_hljgOV bI^zwK,@4 126.qualified opinion 保留意见
g=?KpI-pn0 ;0}8vs 127.disclaimer of opinion 无法表示意见
p{:r4!*L ,z}wR::% 128.adverse opinion 否定意见
-e_+x'uF T7W*S-IW 查看《
注会考试《审计》中的128个英文单词(一) 》
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