61.assessed level of material misstatement risk 重大错报风险的评估水平
$\L=RU!c} ]Aj5 K 62.simall business 小规模企业
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4{w, 63.accounting system
会计系统
EJ(z]M`f UPkc-^BN 64.test of control 控制测试
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65.walk-through test 穿行测试
:/6u*HwZh B3p79j 66.communication 沟通
;".]W;I*O "5"{~3Gw^ 67.flow chart 流程图
?>mpUH h5lngw 68.reperformance of internal control 重新执行
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Q"v ^ R3g7 DG 69.audit evidence
审计证据
G*g*+D[HM < fYcON 70.substantive procedures 实质性程序
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xFX"_J 7|<-rjz^ 71.assertions 认定
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d{ 0+k=gO 72.esistence 存在
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=-!B4G$ kZ=yb-~ 74.completeness 完整性
,S1'SCwVdJ <<&SyP 75.rights and obligations 权利和义务
FLQ^J3A,I W,.Exh 76.valuation and allocation 计价和分摊
PUC:Pl77 uExYgI`<%& 77.cutoff 截止
c1 1?Kq uf`/-jY 78.accuracy 准确性
$SU<KNMZ :!fU+2$`^( 79.classification 分类
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/F 80.inspection 检查
pZ 7KWk4 P?zL`czWd 81.supervision of counting 监盘
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4kK#uF= 82.observation 观察
M aP - L7N>p4h]Xj 83.confirmation 函证
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WB" 90! Kp[5"N8 85.analytical procedures 分析程序
Sv[+~co<l +[#^c3x2 86.vouch 核对
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}KV)F,` cLIeo{H 88.audit sampling 审计抽样
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VKy3tW/_& _:G>bU/^ 90.expected error 预期误差
Z`ZML+;~6 7+m.:~H3} 91.population 总体
;eP.B/N dbfI!4 92.sampling risk 抽样风险
"Wy!,RH uC"Gm;0 93.non- sampling risk 非抽样风险
dEfP272M MwWN;_#EO) 94.sampling unit 抽样单位
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` >x${I`2w 95.statistical sampling 统计抽样
3MoVIf1 /%P,y+<}iG 96.tolerable error 可容忍误差
tS[@?qP `%=!_| 97.the risk of under reliance 信赖不足风险
xUIH,Fp-9 _x<7^^VT 98.the risk of over reliance 信赖过度风险
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N^-K 99.the risk of incorrect rejection 误拒风险
3_Mynop qhNYQ/uS 100. the risk of incorrect acceptance 误受风险
nk+9J#Gs #a!qJeWm0 101.working trial balance 试算平衡表
=2d h}8Mz %&iWc_" 102.index and cross-referencing 索引和交叉索引
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6FT i",oPz7 104.cash disbursement 现金支出
+ $/mh 4M>E QF& 105.bank statement 银行对账单
i$z*~SuM# / KxZ+Ww>v 106.bank reconciliation 银行存款余额调节表
x-SYfvYY C oO0~q 107.balance sheet date
资产负债表日
9S{0vc/2@ b+THn'2 108.net realizable value 可变现净值
-to 3I @BqSu|'Du, 109.storeroom 仓库
g;!,2,De} j6BFh=?D 110.sale invoice 销售发票
%>,Kd6bdg '];=1loD 111.price list 价目表
kSO:xS0 _N 01o,9_|FL 112.positive confirmation request 积极式询证函
;h7O_|<% {_X&{dZLX 113.negative confirmation request 消极式询证函
]}BT'fky# ` MXGEJF 114.purchase requisition 请购单
=kn-F T >Q|S#(c 115.receiving report 验收报告
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{_]<mw d .$"69[1H 117.manufacturing overhead 制造费用
i,y7R?-K KJ8Qi+cZ 118.material requisition 领料单
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Y> PC> oCuKmK8 120.bond certificate 债券
yx/.4DW1Ua TXK82qTdf 121.stock certificate 股票
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"9!CsloWhz ??=7pFm 123.entity 被审计单位
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zSdP2s R?+:Js/ 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
nWv6I& (Kaunp5_` 126.qualified opinion 保留意见
`i3fC&?C "6o5x&H 127.disclaimer of opinion 无法表示意见
o'p[G]NQ1o +v"%@lC}; 128.adverse opinion 否定意见
S s#UX_DT_ %B-m- =gz 查看《
注会考试《审计》中的128个英文单词(一) 》
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