61.assessed level of material misstatement risk 重大错报风险的评估水平
,Xn%-OT IOA{lN6 62.simall business 小规模企业
Qu\E/T` +o/q@&v;Ax 63.accounting system
会计系统
&(0iSS TC2aD&cw{ 64.test of control 控制测试
ecHy. 7H r=9*2X# 65.walk-through test 穿行测试
4_mh xH=&={ 66.communication 沟通
EgY]U1{ [J^,_iN[. 67.flow chart 流程图
{>z.y1 u4S3NLG) 68.reperformance of internal control 重新执行
&8;mcM//4 sK\?i3<? 69.audit evidence
审计证据
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V ?FA:K0H?zl 70.substantive procedures 实质性程序
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~e lu >>~vy6 71.assertions 认定
oreSu;`$ 9Kqr9U--v 72.esistence 存在
E5o0^^ %PG0PH4? 73.occurrence 发生
sST6_b Dk4Wj"LS 74.completeness 完整性
nK:39D$( |BXq8Erh 75.rights and obligations 权利和义务
A.y$.( Jjy}m0)#W_ 76.valuation and allocation 计价和分摊
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1qr 1D*eu 77.cutoff 截止
)X@(>b{ 5B51^" 78.accuracy 准确性
2/;KZ+U& >Mn"k\j4 79.classification 分类
]-R8W/fDn o$Jk27 80.inspection 检查
/aK },+ i P/I% D 81.supervision of counting 监盘
bk8IGhO|m! ]03!KE 82.observation 观察
ztTpMj /knt5 83.confirmation 函证
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Iw+g]`y* I\[*vgjm3G 84.computation 计算
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Z{3y ~zuMX;[ 85.analytical procedures 分析程序
=B;)h ~:JKXa? 86.vouch 核对
5B(|!Xq;I k_!z=6?[: 87.trace 追查
YKk%lZ.8 Jb0]!*tV 88.audit sampling 审计抽样
[%b<%m}L- r"0nUf*og: 89.error 误差
h<6r+*T' p !1!uB } 90.expected error 预期误差
MxCs0::w 2[WQq)\ 91.population 总体
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92.sampling risk 抽样风险
`_f3o,5 7}nOF{RH] 93.non- sampling risk 非抽样风险
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+wQGC Vv zd>yII 95.statistical sampling 统计抽样
s$RymM & ??)gMM[ 96.tolerable error 可容忍误差
I{M2nQi d{YhKf#~ 97.the risk of under reliance 信赖不足风险
>f_D|;EV {(t (}-:Z 98.the risk of over reliance 信赖过度风险
;T/' CD T vk= NJ 99.the risk of incorrect rejection 误拒风险
smWA~Aq hzPpw. 100. the risk of incorrect acceptance 误受风险
2!jbaSH(+ L:'Y#VI{ 101.working trial balance 试算平衡表
_Jx?m 0V1kZ. 102.index and cross-referencing 索引和交叉索引
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GkM.^ 103.cash receipt 现金收入
?p$WqVN} ]H.+=V;1 104.cash disbursement 现金支出
I2zSoQ1P jP+4'O!s[ 105.bank statement 银行对账单
:S,#*rPKBK Wqy8ZgSC 106.bank reconciliation 银行存款余额调节表
IMVoNKW- J :, 107.balance sheet date
资产负债表日
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t +L_.XToq- 108.net realizable value 可变现净值
<KJ18/ pKp#4Js 109.storeroom 仓库
!CEF@J OxqP:kM 110.sale invoice 销售发票
y 5=J6a2. Z3[,Xw 111.price list 价目表
|QHWX^pO +LrW#K; 112.positive confirmation request 积极式询证函
x%$Z/ hf%W grO. 113.negative confirmation request 消极式询证函
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TJrN /ZD/!YD&R 114.purchase requisition 请购单
:?lSa6de `7'(U)x,F 115.receiving report 验收报告
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p|W:;( Xst&QKU 117.manufacturing overhead 制造费用
j8N8|\n- /x`H6'3? 118.material requisition 领料单
J,jl(=G bEPXNN 119.inventory-taking 存货盘点
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+ -[+FVvS 120.bond certificate 债券
k ^+h>B-; q^,^tw 121.stock certificate 股票
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bS8~Xmj 122.audit report 审计报告
c L84}1QD pvcf_w`n 123.entity 被审计单位
Ndx='j0 NH|v`rO 124.addressee of the audit report 审计报告的收件人
ZVda0lex& A(<-
U| 125.unqualified opinion 无保留意见
ujDAs%6MZ ]\Ez{MdAT 126.qualified opinion 保留意见
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>PZh 127.disclaimer of opinion 无法表示意见
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Qa"R?dfr 128.adverse opinion 否定意见
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CT( 查看《
注会考试《审计》中的128个英文单词(一) 》
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