61.assessed level of material misstatement risk 重大错报风险的评估水平
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,^ Q} 62.simall business 小规模企业
i('z~ ~bWqoJ;Q 63.accounting system
会计系统
=9LC"eI&| qWy{{A+ 64.test of control 控制测试
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+Y$ uY5f mM9 65.walk-through test 穿行测试
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t/u$Ts )tz8(S 67.flow chart 流程图
`g6ZhG:W <Lyz7R6 68.reperformance of internal control 重新执行
$lU~3I) Njc3X@4= 69.audit evidence
审计证据
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$?wxIm 70.substantive procedures 实质性程序
j &)|nK;} nR!qolh 71.assertions 认定
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sFx$ 72.esistence 存在
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&JhT _0oZgt) 74.completeness 完整性
dGQy=T: k#5S'sCF< 75.rights and obligations 权利和义务
&rq7;X tqmM7$}}P 76.valuation and allocation 计价和分摊
5u~Ik c~ t1n'Ecm( 77.cutoff 截止
:uu\q7@' o5BOe1_Pw 78.accuracy 准确性
V tZ o-("S|A- 79.classification 分类
rQ30)5^V| b3#c0GL 80.inspection 检查
e@L+z |uj1T=ZY 81.supervision of counting 监盘
r\'3q'7p M\enjB7k 82.observation 观察
4w*F!E2H\} A}t.`FLP,j 83.confirmation 函证
L((z;y>q| %vxd($Ti" 84.computation 计算
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XTc%Z /U N%P2>^1 85.analytical procedures 分析程序
v~L} : rv9qF |2r{ 86.vouch 核对
`axNeqM MR#jI 87.trace 追查
No=f&GVg AY[7yPP 88.audit sampling 审计抽样
lY?TF ;yBq'_e3 89.error 误差
cK@O)Ko} tE(x8>5A: 90.expected error 预期误差
XxB*lX Af5In9WB5 91.population 总体
uLe+1`Y5Ux dQ/Xs.8 92.sampling risk 抽样风险
AJCWp4, " &p\pR~ 93.non- sampling risk 非抽样风险
iMk`t:!;#" riFE.; 94.sampling unit 抽样单位
_^#PV} 5c'rnMW4+p 95.statistical sampling 统计抽样
@#*B|lHE B?#@<2*=L 96.tolerable error 可容忍误差
S4~^HvMG[Y )Qw|)='- 97.the risk of under reliance 信赖不足风险
P)(Ly5$* z<: 9,wtbP 98.the risk of over reliance 信赖过度风险
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[[B~Rs 99.the risk of incorrect rejection 误拒风险
57K1e~^ {D1=TTr^ 100. the risk of incorrect acceptance 误受风险
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Y($"i<rN 101.working trial balance 试算平衡表
%+o]1R JeWW~y`e?{ 102.index and cross-referencing 索引和交叉索引
?#J~X\5 ~uzu*7U 103.cash receipt 现金收入
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w4 w2/%e$D!9 104.cash disbursement 现金支出
^R>&^"oI #/\FB'zC 105.bank statement 银行对账单
Q1buuF#CU& CDU^X$Q 106.bank reconciliation 银行存款余额调节表
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d0{ 107.balance sheet date
资产负债表日
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!Z) Z|' tw^0e5 108.net realizable value 可变现净值
W5J"#^kdF8 _4[kg)#+ 109.storeroom 仓库
_$i9Tk zVl(?b&CF 110.sale invoice 销售发票
rh$%*l .'__ [|-{; 111.price list 价目表
>jN)9}3>-# `A&64D 112.positive confirmation request 积极式询证函
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f v,Ep2$ 113.negative confirmation request 消极式询证函
Ms{v;fT 42Kzdo|} 114.purchase requisition 请购单
-qid. ZiVT c/b 115.receiving report 验收报告
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9)l[$X h7gH4L!'u 117.manufacturing overhead 制造费用
oVc_(NH- J]fjg%C2m 118.material requisition 领料单
T3'dfe U zzq/%jki 119.inventory-taking 存货盘点
&qrH R:^GNra; 120.bond certificate 债券
;I5HMc_a" G>*s+ 121.stock certificate 股票
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/ h+N75 122.audit report 审计报告
;}^Pfm8 i>b^n+74> 123.entity 被审计单位
7th&C,c& H^'*F->BA 124.addressee of the audit report 审计报告的收件人
A/BL{ U} o6B!ikz 8 125.unqualified opinion 无保留意见
G^r^" j jr~76 126.qualified opinion 保留意见
zx;x@";p )0qXZgs 127.disclaimer of opinion 无法表示意见
xJc'tT6@ 4v E,nx= 128.adverse opinion 否定意见
7<-D_$SrU Z#"6&kv 查看《
注会考试《审计》中的128个英文单词(一) 》
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