61.assessed level of material misstatement risk 重大错报风险的评估水平
4V4S5V h[iO'Vq 62.simall business 小规模企业
VFZ?<m ,LxZbo! 63.accounting system
会计系统
g$#A'Du 'A.5T%n- 64.test of control 控制测试
b<4nljbx 5o 5DG 65.walk-through test 穿行测试
;@ixrj0u PkyX,mr#1 66.communication 沟通
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g)8 =,;$d*h 67.flow chart 流程图
'+{yg+#/wV y*X.DS 1(w 68.reperformance of internal control 重新执行
467"pqT R,78}7B 69.audit evidence
审计证据
kP[fhOpn 1ow,'FztPt 70.substantive procedures 实质性程序
N}%AUm/L Z]Udx 71.assertions 认定
%La7);SeY $`7Fk%#+e 72.esistence 存在
[<U=)!Swg $8U$.~v 73.occurrence 发生
b3[[ Ah- oY0b8=[ 74.completeness 完整性
$dKfUlO _;5zA"~c#@ 75.rights and obligations 权利和义务
N".BC|r >SvS(N{ 76.valuation and allocation 计价和分摊
a@jM%VZ Z7pX%nj_ 77.cutoff 截止
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"@^<~bw NY<qoV 79.classification 分类
t^K Qv~ klAlS% 80.inspection 检查
qonStIP Ru#pJb(R 81.supervision of counting 监盘
J`0dF<<{[y =J)-#|eZG 82.observation 观察
. G25D $eT[`r 83.confirmation 函证
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0=E*} 84.computation 计算
x?B`p"ifS 9]ZfSn) 85.analytical procedures 分析程序
l$j~p=S$F Tf!6N<dRXR 86.vouch 核对
`a[fC9 H1q,w|O9j 87.trace 追查
{na>)qzKP <5j%!6zo 88.audit sampling 审计抽样
BjPU@rS.U ,.2qh|Ol 89.error 误差
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EX!`Zejf f,6V#, 91.population 总体
Q.jThP`p ?o6#i 3k#' 92.sampling risk 抽样风险
zmD7]?| p ]jLs|tat 93.non- sampling risk 非抽样风险
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4RU'9M vJi<PQ6 94.sampling unit 抽样单位
iuXXFuh 0S>L0qp 95.statistical sampling 统计抽样
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4HZXv\$ N<4 nb 97.the risk of under reliance 信赖不足风险
JQej$=* Tr}XG 98.the risk of over reliance 信赖过度风险
PU%f`) >0iCQKq 99.the risk of incorrect rejection 误拒风险
XefmC6X fD\Fq'29{ 100. the risk of incorrect acceptance 误受风险
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+nThMn j-"34 101.working trial balance 试算平衡表
hg<[@Q%$o *fj]L?, 102.index and cross-referencing 索引和交叉索引
^^!G{*F 9* 3;v;F 103.cash receipt 现金收入
fyT|xI`iD n,s7!z/ 104.cash disbursement 现金支出
UEx<;P8rP Z 1wtOL 105.bank statement 银行对账单
Ja&S_'P[ j$s/YI: 106.bank reconciliation 银行存款余额调节表
@^ &p$: 4bw4!z9G 107.balance sheet date
资产负债表日
W?wt$' jy>?+hm? 108.net realizable value 可变现净值
':tdb$h {fV$\^c 109.storeroom 仓库
s3@mk\?qMe :r
"GZ 110.sale invoice 销售发票
YuIF}mUr" OXKV6r6f 111.price list 价目表
A1Uy|Dl L[nDjQn" 112.positive confirmation request 积极式询证函
1k)pJzsc ue+{djz[4 113.negative confirmation request 消极式询证函
Pe\Obd8d ?tqJkL# 114.purchase requisition 请购单
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.$y'>O*$G dXM8iP 117.manufacturing overhead 制造费用
dcq18~ PP!-*~F0Jr 118.material requisition 领料单
[kxOv7a R6;#+ 1D 119.inventory-taking 存货盘点
uH'? Ikx" CDuA2e 120.bond certificate 债券
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&< 122.audit report 审计报告
#%E^cGfY KDGrX[L:6 123.entity 被审计单位
xw_)~Y%\ nsVLgTbx 124.addressee of the audit report 审计报告的收件人
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4Z 125.unqualified opinion 无保留意见
&&LB0vH!J {dRZ2U3 126.qualified opinion 保留意见
T=sAy/1oR |7A}LA 127.disclaimer of opinion 无法表示意见
$YY{|8@kjv q I~*G3 128.adverse opinion 否定意见
C$C>RYE?. :X-S&SX0 查看《
注会考试《审计》中的128个英文单词(一) 》
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