61.assessed level of material misstatement risk 重大错报风险的评估水平
KnG7w^ )=5&Q 62.simall business 小规模企业
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S_i6K uN`/&_$c 63.accounting system
会计系统
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\f@ DG;7+2U 64.test of control 控制测试
VRd7H.f,A6 /.SG? 5t4 65.walk-through test 穿行测试
["3dr@T9Z 36=aahXd\ 66.communication 沟通
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MoH. 67.flow chart 流程图
@"7S$@cO "/'3I/} 68.reperformance of internal control 重新执行
pl]|yIZ yD3}USw 69.audit evidence
审计证据
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# 70.substantive procedures 实质性程序
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! sT)>Vdwf_ 71.assertions 认定
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N 5NhFjPETr 72.esistence 存在
cw<IL 27SHj9I 73.occurrence 发生
Ev7.! {+J{t\` 74.completeness 完整性
& P-8_I '9}&@;-_ 75.rights and obligations 权利和义务
D4L&6[W es)^^kGj6f 76.valuation and allocation 计价和分摊
m]n2wmE3n 0ID9=:J 77.cutoff 截止
7a"06Et^ @lN\.O 78.accuracy 准确性
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p?XV<3Z 79.classification 分类
!6(3Y 9#z$GO|< 80.inspection 检查
=z'(FP5!0 k6bct@7 81.supervision of counting 监盘
AT&K> NG h&'|^;FM 82.observation 观察
S`kOtZ_N n U`(=iyWP= 83.confirmation 函证
MJGT|u8O& kE:[6reG 84.computation 计算
NH/A`Wm q/b+V)V 85.analytical procedures 分析程序
u$d[&|`>_ p~w] ~\ 86.vouch 核对
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(=!At)O 87.trace 追查
LzU'6ah';5 ^C'S-2nGH 88.audit sampling 审计抽样
+YvF+E x9 > ho 89.error 误差
R%jOgZG 8B GZ 90.expected error 预期误差
SoU(fI[6 7p1Y g 91.population 总体
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92.sampling risk 抽样风险
M{jXo%C "u6pl);G 93.non- sampling risk 非抽样风险
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MqZ"Js 94.sampling unit 抽样单位
~0p8joOH <odi>!ViH 95.statistical sampling 统计抽样
W:i Q&[f :H&Q!\a 96.tolerable error 可容忍误差
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!)]/?&uo 97.the risk of under reliance 信赖不足风险
g7zl5^o3j LA Crg 98.the risk of over reliance 信赖过度风险
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nh#iar 99.the risk of incorrect rejection 误拒风险
5=?P6I_$G )E.AY 100. the risk of incorrect acceptance 误受风险
nq!=9r zQ=b|p]|W 101.working trial balance 试算平衡表
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+L7*1t @6"MhF 102.index and cross-referencing 索引和交叉索引
Ge2Klyi 5sJ>+Rg 103.cash receipt 现金收入
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k$ ')q0VaohC 104.cash disbursement 现金支出
M`&t=0D 4FaO+Eo,8 105.bank statement 银行对账单
b\"F6TF: |qX?F` 106.bank reconciliation 银行存款余额调节表
<SNr\/aCRi 6(QfD](2} 107.balance sheet date
资产负债表日
%r[`HF> g4^-B 108.net realizable value 可变现净值
$]|3^(y`` s&E,$|80 109.storeroom 仓库
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-- %XkO 110.sale invoice 销售发票
)xcjQkb .eN"s' 111.price list 价目表
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< 112.positive confirmation request 积极式询证函
&oG>Rqkm Osqk#Oh 113.negative confirmation request 消极式询证函
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_wx@cA JzEg`Sn^ 115.receiving report 验收报告
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bhUE!h< }Cu:BD.zQ 117.manufacturing overhead 制造费用
M5VW1Ns Hdyl]q-(P 118.material requisition 领料单
RFbf2s\t ft/k-64 119.inventory-taking 存货盘点
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jsAx;Z:QT W7!Rf7TK 122.audit report 审计报告
I q|'#hs K["rr/ 123.entity 被审计单位
(7X QP(d77n 124.addressee of the audit report 审计报告的收件人
pBAAwHD l=xG<)Okb 125.unqualified opinion 无保留意见
6?,qysm06 ]ttF''lH 126.qualified opinion 保留意见
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5; 128.adverse opinion 否定意见
/cClV"S*G F(1E@xs 查看《
注会考试《审计》中的128个英文单词(一) 》
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