61.assessed level of material misstatement risk 重大错报风险的评估水平
XkM s AyQS4A.s[ 62.simall business 小规模企业
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会计系统
!!?+M @ *(?U 64.test of control 控制测试
+= |hMQ; Ss"|1]acP 65.walk-through test 穿行测试
R`0foSq \M ib5;f0Qa 66.communication 沟通
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"hWG4 .Q=2WCv0 67.flow chart 流程图
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68.reperformance of internal control 重新执行
_hAj2%SL Q3<bC6$r 69.audit evidence
审计证据
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t- 70.substantive procedures 实质性程序
'1>g=Ic0 ]`#xR*a 71.assertions 认定
7Y-FUZ.`> |i,zY{GI+2 72.esistence 存在
{ ()p%#* 4kW30Ma 73.occurrence 发生
%v?jG(o 2*~JMbm 74.completeness 完整性
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@!i0W 75.rights and obligations 权利和义务
5 {T9* @Og\SZhn 76.valuation and allocation 计价和分摊
w0a+8gexi "_ PH "W 77.cutoff 截止
y1,?ZWTayr }aHB$}"! 78.accuracy 准确性
#}[Sj-Vp Zd[y+$> 79.classification 分类
]Ks]B2Osz lfU"SSQ 80.inspection 检查
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%,o8E2~ ImUQ*0 81.supervision of counting 监盘
,\sR;=svK ifJv~asp 82.observation 观察
,_"7|z wb u%+6Mp[E 83.confirmation 函证
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9S 84.computation 计算
5t"bCzp B#qL$M,| 85.analytical procedures 分析程序
kbIY%\QSO ?MV[=LPL 86.vouch 核对
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O$LX 87.trace 追查
wf~5lpI[ ;w>3,ub(0 88.audit sampling 审计抽样
XhlI|h-j }<5\O*kX4 89.error 误差
9}%~w(P (]zl$*k 90.expected error 预期误差
"xvV'&lQ )H[h53bIq 91.population 总体
mFgb_Cd 7.lK$J: 92.sampling risk 抽样风险
haEZp6Z c"f-$^< 93.non- sampling risk 非抽样风险
2g ?Jb5) 1}n)J6m 94.sampling unit 抽样单位
Mv7w5vTl )9A<fwpN 95.statistical sampling 统计抽样
P\*2c*,W; N8DiEB3~ 96.tolerable error 可容忍误差
y]QQvCJr3d 4t+/ 97.the risk of under reliance 信赖不足风险
;*>QG6Fh @}zS/LO 98.the risk of over reliance 信赖过度风险
c"%_]7 &P,4EaC9; 99.the risk of incorrect rejection 误拒风险
+s+PnZ%0V Pq{YZMr 100. the risk of incorrect acceptance 误受风险
w{YtTZp3 Sg_-OX@f 101.working trial balance 试算平衡表
dFI.`pB HonAK 102.index and cross-referencing 索引和交叉索引
AXNszS%4 PoBukOv 103.cash receipt 现金收入
?v )"%. %4r!7X|O< 104.cash disbursement 现金支出
(_%JF[W XqE55Jclp 105.bank statement 银行对账单
vZ_DG}n11 *mK);@pL 106.bank reconciliation 银行存款余额调节表
Ybn=Gy 9|G=KN)P: 107.balance sheet date
资产负债表日
8,H#t@+MT st'?3A 108.net realizable value 可变现净值
$E4O^0%/p pxCGE[@` 109.storeroom 仓库
G8<It5CU qs8K jG@ 110.sale invoice 销售发票
WrK^> J<5vs3[9 111.price list 价目表
HhQPgjZ/ <4!&iU+; 112.positive confirmation request 积极式询证函
G5XnGl}Q [hv3o0". 113.negative confirmation request 消极式询证函
o{-USUGj7 :hl}Zn~jt 114.purchase requisition 请购单
(W}i287 zOu$H[ 115.receiving report 验收报告
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j9L+.UVI, _>?8eC ]4a 117.manufacturing overhead 制造费用
9^Vx*KVrU v\?\(Y55Y 118.material requisition 领料单
2Z IpzH/8 )Ido|!]0d 119.inventory-taking 存货盘点
1o6J9kCq^3 =VX<eV 120.bond certificate 债券
C"m0"O> Kj<<&_B.H 121.stock certificate 股票
[%)B%h`XGf g!kRa.`u1 122.audit report 审计报告
d8 BK/b BI]ut|Qw 123.entity 被审计单位
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G Y;/=3T7An 124.addressee of the audit report 审计报告的收件人
<hF~L k , _^2[(<Gmv 125.unqualified opinion 无保留意见
@Ozf}}# iDkWW 126.qualified opinion 保留意见
CyBM4qyH aab4c^Ms= 127.disclaimer of opinion 无法表示意见
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$]Qq 128.adverse opinion 否定意见
e[k;SSs zH\;pmWiN9 查看《
注会考试《审计》中的128个英文单词(一) 》
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