61.assessed level of material misstatement risk 重大错报风险的评估水平
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$o 2CgIY89O 62.simall business 小规模企业
2Yd~v| sr@XumT 63.accounting system
会计系统
]9< 9F ? fX$4TPy(h 64.test of control 控制测试
(Dh;=xG E1ob+h:`d 65.walk-through test 穿行测试
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x 66.communication 沟通
`&[:!U2]F kCjI`=7$[ 67.flow chart 流程图
[%,=0P} si.a]k/f 68.reperformance of internal control 重新执行
d#:J\2V"R p}|wO&4h 69.audit evidence
审计证据
wvaIgy%z 9.#R?YP$ 70.substantive procedures 实质性程序
]JPPL4wAT {ZEXlNPww 71.assertions 认定
2LH;d`H[0 &Wz:-G7<n 72.esistence 存在
IeI%X\G vk+%#w 73.occurrence 发生
5N+(Gv[`" xWb?i6)z& 74.completeness 完整性
LF.~rmPa ;U3Vows 75.rights and obligations 权利和义务
\0T*msYQ 'p+QFT>Ca 76.valuation and allocation 计价和分摊
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X&oy.Roo N_[ Q.HD" 78.accuracy 准确性
VD`2lGdF @5V Z 79.classification 分类
5d{Ggg{s 2#M:JgWV 80.inspection 检查
C\@YH] <G?85*Nv_ 81.supervision of counting 监盘
_H<OfAO g@f/OsR76 82.observation 观察
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83.confirmation 函证
\#7%%>p=O' T\CQ 84.computation 计算
,5uDEXpt{ FGhrf 85.analytical procedures 分析程序
M|=$~@9#X `|?$; ) 86.vouch 核对
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1 NfN6KDd]2L 87.trace 追查
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<QL[qyV TiEJyd`P 88.audit sampling 审计抽样
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DXv h,?Yw+#o" 89.error 误差
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P,=J"%a - 90.expected error 预期误差
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D00~ 91.population 总体
>(KUYX?p "E!p1 92.sampling risk 抽样风险
CGl+!t{ ;K-t 93.non- sampling risk 非抽样风险
&scD) y s6"Q[B 94.sampling unit 抽样单位
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(cZ* 95.statistical sampling 统计抽样
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B#3 96.tolerable error 可容忍误差
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rT Ap18qp 97.the risk of under reliance 信赖不足风险
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{UV>ry :u93yH6~8 98.the risk of over reliance 信赖过度风险
c4W"CD;D wb"t:(>& 99.the risk of incorrect rejection 误拒风险
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rjd:*E vA~hkkj{ 100. the risk of incorrect acceptance 误受风险
U<byR!qLie )@M|YM1+ 101.working trial balance 试算平衡表
czi!q1<vg ~h|L;E" 102.index and cross-referencing 索引和交叉索引
k5CIU}H" IWnW(>V 103.cash receipt 现金收入
|<icx8hbr ~,1X>N" 104.cash disbursement 现金支出
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rP{`m y%Ah"UY 105.bank statement 银行对账单
.gg0: * OFT)S 106.bank reconciliation 银行存款余额调节表
1uzfV) $7g(-W 107.balance sheet date
资产负债表日
jZyh &_gmQ;%t: 108.net realizable value 可变现净值
]xs\,}I% ^T>.04";x 109.storeroom 仓库
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B 110.sale invoice 销售发票
k Er7,c Gl9 a5b 111.price list 价目表
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H1 112.positive confirmation request 积极式询证函
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roQIP%h! ]"_'o~ 114.purchase requisition 请购单
'-{jn+, EB,>k1IJ 115.receiving report 验收报告
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(>23[;.0 vS<e/e+ 117.manufacturing overhead 制造费用
%VZ\4+8S r&;AG@N/ 118.material requisition 领料单
gUQCKNw j+seJg<_ 119.inventory-taking 存货盘点
p%'((!a2 E>v~B;@ 120.bond certificate 债券
lN"rhZ Stpho4+/y 121.stock certificate 股票
Ho|n\7$ nK$m:= 122.audit report 审计报告
Joj8' g?wogCs5 123.entity 被审计单位
O;"%z*g. FT6cOMu 124.addressee of the audit report 审计报告的收件人
Oylw,*% G#>X~qk() 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
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[(< 3ji#"cX 127.disclaimer of opinion 无法表示意见
q\<vCKI-^ !bg3 128.adverse opinion 否定意见
C+j+q648> @VAhmYz 查看《
注会考试《审计》中的128个英文单词(一) 》
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