61.assessed level of material misstatement risk 重大错报风险的评估水平
bmgn cwlz ]\-^>!F #K 62.simall business 小规模企业
az0<5Bq) Fm\"{)V:b 63.accounting system
会计系统
+4;uF]T &QRE"_g 64.test of control 控制测试
KWAb-yB ^G&3sF} 65.walk-through test 穿行测试
ho8`sh>N N6K*d` o 66.communication 沟通
+T/FeVQ 32DbNEk 67.flow chart 流程图
PyVC}dUAX SIO&rrT. 68.reperformance of internal control 重新执行
Y8M]Lwj *IgE)N> 69.audit evidence
审计证据
**9x?s :NJ_n6E 70.substantive procedures 实质性程序
]]7mlQ j',W 64 71.assertions 认定
1b=lpw1} W} WI; cI 72.esistence 存在
{3;AwhN0H C~fjWz' V 73.occurrence 发生
r/pH_@ L,y6^J! 74.completeness 完整性
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7AR88M; QaUm1i# 75.rights and obligations 权利和义务
rpeJkG@+ |,9JNm$ 76.valuation and allocation 计价和分摊
>U F +]=e;LN $0 77.cutoff 截止
HeBcT^a oFOnjK"|F 78.accuracy 准确性
+"9hWb5 n]8<DX99Q0 79.classification 分类
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a]Lp? 80.inspection 检查
)`^p%k [MuEoWrq(} 81.supervision of counting 监盘
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[{& 82.observation 观察
rG,5[/l V_plq6z 83.confirmation 函证
IV\J3N^ ]Q[p@gLd 84.computation 计算
U,nEbKJgk GfM;saTz{ 85.analytical procedures 分析程序
F~A 'X \u6^Varw 86.vouch 核对
2]% h$f+ ySI~{YVM 87.trace 追查
>0Q|nCx ^CwR!I.D}4 88.audit sampling 审计抽样
%Uz(Vd#K R|i/lEq 89.error 误差
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sz9L8f2 90.expected error 预期误差
^eW}XRI B"%{i-v>** 91.population 总体
qzb<J=FAU @&[T _l 92.sampling risk 抽样风险
0uBl>A7qhn JxyB( 93.non- sampling risk 非抽样风险
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@R 3sd"nR?aX 94.sampling unit 抽样单位
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w/P 96.tolerable error 可容忍误差
&+G"k~% #s!'+|2n 97.the risk of under reliance 信赖不足风险
ayAo^q =J1rlnaaEL 98.the risk of over reliance 信赖过度风险
;NNe!}C #A]-ax?Qc} 99.the risk of incorrect rejection 误拒风险
fxgr`nC 7Pa@1'] 100. the risk of incorrect acceptance 误受风险
zxp` ;E'"Ks[GH 101.working trial balance 试算平衡表
o/ui)U_ {[+2n]f_G 102.index and cross-referencing 索引和交叉索引
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EDq '=l[;Q^Q 103.cash receipt 现金收入
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Q,80 Hor#J j2 !3rI 105.bank statement 银行对账单
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-j&Tc`j_ O@YTAT&d# 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
$-On~u0g ^ "\R\COQ 109.storeroom 仓库
`_&Vt=7lG , lJv 110.sale invoice 销售发票
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8Dvazg}4 111.price list 价目表
HI@syFaJM 5aa<qtUjH 112.positive confirmation request 积极式询证函
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o'z'9 Uo-`>7 113.negative confirmation request 消极式询证函
J/3_C6UZ A=kH%0s2p@ 114.purchase requisition 请购单
u a\,-> }6 K^`! 115.receiving report 验收报告
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fK(}Ce #]'rz,E< 117.manufacturing overhead 制造费用
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y9KB< yh/ u!:z.RH8n 119.inventory-taking 存货盘点
tlA"B{7 kHqzt g 120.bond certificate 债券
+b3^.wkq h;j IYxj 121.stock certificate 股票
Zc?ppO YTw#JOO 122.audit report 审计报告
HEGKX] )Jv[xY~ 123.entity 被审计单位
Vi$-Bw$@ mJM_2Ab 124.addressee of the audit report 审计报告的收件人
@'=Uq rSYi<ku 125.unqualified opinion 无保留意见
hxS 6:5Uc \.g\Zib ) 126.qualified opinion 保留意见
;vb8G$ kQ 127.disclaimer of opinion 无法表示意见
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{$ 128.adverse opinion 否定意见
ce6__f5? `N5|Ho*C 查看《
注会考试《审计》中的128个英文单词(一) 》
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