61.assessed level of material misstatement risk 重大错报风险的评估水平
1)f < ?u0qYep: 62.simall business 小规模企业
^b^buCYw PWO5R] 63.accounting system
会计系统
_<l)4A3rS ~NO7@muw 64.test of control 控制测试
p<y\^a v+( P 4fS 65.walk-through test 穿行测试
|D[LU[<C Jyp7+M] 66.communication 沟通
8x 8nQ*_ t@iw&>8z 67.flow chart 流程图
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k \FnR'ne 68.reperformance of internal control 重新执行
O:8Ne*L`D y(Em+YTD 69.audit evidence
审计证据
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+ 70.substantive procedures 实质性程序
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j01Ut* 71.assertions 认定
4E$d"D5]>p DU-dIqi 72.esistence 存在
9"}5jq4* JZJb&q){ 73.occurrence 发生
@ *5+ZAF V@\u<LO0G 74.completeness 完整性
KHM,lj* hE'>8 { 75.rights and obligations 权利和义务
j9BcoEl:; [}}q/7Lp 76.valuation and allocation 计价和分摊
cqcH1aSv f?(g5o*2 77.cutoff 截止
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3 78.accuracy 准确性
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;Q\=> <)"2rxX&5 79.classification 分类
(%9J(4 ^,J>=>,1\ 80.inspection 检查
y!|4]/G]?t .sb0|3& 81.supervision of counting 监盘
}{[JS=A^ 4~hP25q 82.observation 观察
hW\'EJ s~c cx"HH 83.confirmation 函证
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84.computation 计算
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#` 85.analytical procedures 分析程序
o?aF mt[ #=Yba 86.vouch 核对
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h 87.trace 追查
X G5"u -<tTT 88.audit sampling 审计抽样
(R9"0WeF #fXy4iL l 89.error 误差
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i 6H0aHCM 90.expected error 预期误差
:j`XU Eks<O 91.population 总体
:J+ANIRI ; NO#/ 92.sampling risk 抽样风险
PH?<)Wj9i ^}<]sjmk 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
g<:TsP'| !|cM<}TF, 95.statistical sampling 统计抽样
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EG C%/@U[; 96.tolerable error 可容忍误差
]#r Nz" oq(W| 97.the risk of under reliance 信赖不足风险
}$* z:E 9MbF: 98.the risk of over reliance 信赖过度风险
@}'?o_/C _6]tbni?v 99.the risk of incorrect rejection 误拒风险
8sq0 BH zY].ZS=7 100. the risk of incorrect acceptance 误受风险
ghk"XJ| r/QI-Cf& 101.working trial balance 试算平衡表
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N[W Jt)J1CAYo 102.index and cross-referencing 索引和交叉索引
m`4N1egCt R0F&!y!B 103.cash receipt 现金收入
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l G+m[W 104.cash disbursement 现金支出
D<[kbt5^7 *]DO3Zw' 105.bank statement 银行对账单
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~I_by 106.bank reconciliation 银行存款余额调节表
I~-sBMm(w &C#?&AQ 107.balance sheet date
资产负债表日
B.);Ju V]Uc@7S/ 108.net realizable value 可变现净值
-)DxF<8B +5%ncSJx 109.storeroom 仓库
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W':vM 0bu!(Tpg7 110.sale invoice 销售发票
Z,>owoP4 uY3?(f# 111.price list 价目表
|w>d]eA5 A'*#UYn( 112.positive confirmation request 积极式询证函
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q2x} /KlSI<T@ 113.negative confirmation request 消极式询证函
"a<:fEsSE '"6*C*XS 114.purchase requisition 请购单
}#nd&ND M0]J`fL@ 115.receiving report 验收报告
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0Q]{r ) (62Sc] 117.manufacturing overhead 制造费用
"rpP p`'3Il3 118.material requisition 领料单
uzS;&-nA zGP@!R`_ 119.inventory-taking 存货盘点
-r[O_[g w /K<>OyR? 120.bond certificate 债券
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b" 6dRvx;d 121.stock certificate 股票
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8H| ^[q/w<_j~ 122.audit report 审计报告
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"yksr EEHTlqvR 123.entity 被审计单位
pO2XQYhrY &B$%|~Y5 124.addressee of the audit report 审计报告的收件人
o3le[6C/8= GwmYhG<{ 125.unqualified opinion 无保留意见
P[H 4Yp i,l$1g-i 126.qualified opinion 保留意见
o9Tsyjbj cY|@s?3NND 127.disclaimer of opinion 无法表示意见
#_: %Yd _ujhD 128.adverse opinion 否定意见
.gCun_td# {G=|fgz 查看《
注会考试《审计》中的128个英文单词(一) 》
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