61.assessed level of material misstatement risk 重大错报风险的评估水平
j",*&sy qzk]9`i1: 62.simall business 小规模企业
37V$Qb_ M2.*]AL 63.accounting system
会计系统
Q0Gfwl 2 m72PU<. 64.test of control 控制测试
h5^We"}+ {4%ddJn[.) 65.walk-through test 穿行测试
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TJ,?C$3 66.communication 沟通
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-{yG+1 67.flow chart 流程图
Fo]]j= za8+=? 68.reperformance of internal control 重新执行
M@0S*[O{" 9Lqz:4} 69.audit evidence
审计证据
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w(4O# 70.substantive procedures 实质性程序
{|e7^_ ke aCBq}Xcn 71.assertions 认定
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@ J!'IkC$> 72.esistence 存在
8#Y_]Z?) X,K`]hb*0_ 73.occurrence 发生
" &mwrjn"T e"2x!(&n( 74.completeness 完整性
>rFM8P( X)8Edw[?N3 75.rights and obligations 权利和义务
73!])!SVI *#'&a(hB! 76.valuation and allocation 计价和分摊
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?Y9VviC vNU[ K%U 78.accuracy 准确性
b+71`aD0 mQtOx 79.classification 分类
2}ywNVS 1rh2!4)7 80.inspection 检查
<XnxAA ZXWm?9uw 81.supervision of counting 监盘
<Oj'0NK- /j(<rz"j 82.observation 观察
A{52T]9X /IC]}0kkp 83.confirmation 函证
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;/M XJ3aaMh" 84.computation 计算
1qwJPM V> Nw2u!! 85.analytical procedures 分析程序
5eas^Rm =&vRT;6 86.vouch 核对
=Flr05}m {d,^tG} 87.trace 追查
JZD&u6tB QFEc?sEe 88.audit sampling 审计抽样
S,C/l1s +#g4Crb 89.error 误差
$tebNiP TI3@/SB> 90.expected error 预期误差
vu/P"?F .~4DlT 91.population 总体
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'< 92.sampling risk 抽样风险
rVnolA*% X""}]@B9z 93.non- sampling risk 非抽样风险
it=ir9 SvD:UG 94.sampling unit 抽样单位
X!]p8Q y QWK\6 95.statistical sampling 统计抽样
DQ_ pLXCC y Xi$w.gr 96.tolerable error 可容忍误差
!p4FK]B/u U9q6m3#$ 97.the risk of under reliance 信赖不足风险
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!:q 98.the risk of over reliance 信赖过度风险
luO4ap]* F#7A6| 99.the risk of incorrect rejection 误拒风险
|B@\Nf7 0 oHnam 100. the risk of incorrect acceptance 误受风险
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{+|Em (M u[coWaPsZ 102.index and cross-referencing 索引和交叉索引
{>>Gc2UT XFvPc 103.cash receipt 现金收入
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xXZ{ 104.cash disbursement 现金支出
%|By ?i j;i7.B"[ 105.bank statement 银行对账单
.cg"M0 QgW4jIbx 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
tje }G[Qm2k 108.net realizable value 可变现净值
GAcU8MD %!Ak]|[7 109.storeroom 仓库
E3o J;E ik|iAWy 110.sale invoice 销售发票
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NxQ+z^o\ Nn|~:9# 112.positive confirmation request 积极式询证函
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)U AP_2.V=Sn 113.negative confirmation request 消极式询证函
i^u5j\pfY* ]!04L}hy|P 114.purchase requisition 请购单
/YH5s= 0p'=Vel{} 115.receiving report 验收报告
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uE{nnNZy [1 gWc`# 117.manufacturing overhead 制造费用
7\1bq&a< xQ7-4N, 118.material requisition 领料单
MUU9IMFJ gsp|?)]x 119.inventory-taking 存货盘点
w6[uM%fHG hM @F|t3 120.bond certificate 债券
?Wm.'S'to ;.P9t`* 121.stock certificate 股票
7ehs+GI !`%3?}mv, 122.audit report 审计报告
Y!|*`FII F2$Z4%x# 123.entity 被审计单位
Fi^Q]9.@{ @SV.F 124.addressee of the audit report 审计报告的收件人
5>'1[e45 h tn?iLq 125.unqualified opinion 无保留意见
bl;C=n amK.H" 126.qualified opinion 保留意见
{qHf%y&[ F7zBm53 127.disclaimer of opinion 无法表示意见
71ctjU`U2 &\, ZtaB 128.adverse opinion 否定意见
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%U C!8XFf8e 查看《
注会考试《审计》中的128个英文单词(一) 》
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