61.assessed level of material misstatement risk 重大错报风险的评估水平
{l>hMxij E4xa[iZ 62.simall business 小规模企业
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会计系统
as=LIw}Q4 4X|zmr:A 64.test of control 控制测试
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~_3+K 65.walk-through test 穿行测试
Wv/=O} @s^-.z 66.communication 沟通
7VI*N)OZ8 S21,VpW\ 67.flow chart 流程图
0SPk|kr 5/z/>D; 68.reperformance of internal control 重新执行
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审计证据
?0xgRe< 29q _BR *: 70.substantive procedures 实质性程序
-|\ZrE_h s"?3]P 71.assertions 认定
"C3/T&F 6S\8$ 72.esistence 存在
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xn|(9#1o L&OwPd 74.completeness 完整性
\5cpFj5% wH6aAV~1 75.rights and obligations 权利和义务
76` .Y ei5~& 76.valuation and allocation 计价和分摊
gltBC${7wZ y18Y:)DkL 77.cutoff 截止
3{(/x1a,4 sUm' 78.accuracy 准确性
/5AJ.r 3DG_QVg^v 79.classification 分类
/|#fejPh D7qOZlX16 80.inspection 检查
:p6M= '$QB$2~V 81.supervision of counting 监盘
Oz#{S:24M+ w)jISu;RG 82.observation 观察
pcI uN e<q?e}>? 83.confirmation 函证
VOh4#%Vj qb` \)X]9 84.computation 计算
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f~3eJk 86.vouch 核对
##4HYQ%E ROZF)|l 87.trace 追查
w"&n?L 7 x?<*T 88.audit sampling 审计抽样
m<2M4u XHGFf_kW_N 89.error 误差
"G9xMffW ]:/Q]n^ 90.expected error 预期误差
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xFg>SJ7] 91.population 总体
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z}X(% &XUiKnNW 92.sampling risk 抽样风险
[;myHI`tw t.\dpBq 93.non- sampling risk 非抽样风险
&UlWCOo8 VTHH&$ZNq 94.sampling unit 抽样单位
t9IW/Q j^2j&Ta 95.statistical sampling 统计抽样
z,%$+)K IRqy%@) 96.tolerable error 可容忍误差
PRE|+=w$ &~U ] ~;@ 97.the risk of under reliance 信赖不足风险
3|Xyl`i4o DrK{}uM 98.the risk of over reliance 信赖过度风险
#@nezu2 WvZ8/T'x 99.the risk of incorrect rejection 误拒风险
{3vNPQJ x# 5A(g 100. the risk of incorrect acceptance 误受风险
J`1rJ )B8$<sv 101.working trial balance 试算平衡表
! #2{hQRu !brf(-sr) 102.index and cross-referencing 索引和交叉索引
/fV;^=:8c $\y'IQ% 103.cash receipt 现金收入
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ijx0gh`~ YLn?.sV{[0 105.bank statement 银行对账单
%vi<Aseg C'}KTXiRW 106.bank reconciliation 银行存款余额调节表
\v)+.m?n gEE\y{y 107.balance sheet date
资产负债表日
"@,}p\ "wh ,Ue 108.net realizable value 可变现净值
Alw3\_X [Hh9a;.*}h 109.storeroom 仓库
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p0<\G fIv* T[ 111.price list 价目表
AbmAKA@ I"7u2"@-8j 112.positive confirmation request 积极式询证函
k7A-J\ P3 ^Y"Pv? 113.negative confirmation request 消极式询证函
(0y~%J NGO fb 114.purchase requisition 请购单
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#] 115.receiving report 验收报告
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p|D/;Mk r<Kx0`y 117.manufacturing overhead 制造费用
\&gB)czEO :'*~uJrR 118.material requisition 领料单
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pgZXJ .gOL1`b* 121.stock certificate 股票
UH/\ K1!j fp 122.audit report 审计报告
dQR-H7U MfQ?W`Kop 123.entity 被审计单位
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L.0mk_& 124.addressee of the audit report 审计报告的收件人
LvUj9eVb/L G<rHkt@[ 125.unqualified opinion 无保留意见
WKa~[j|-K m<"WDU?y; 126.qualified opinion 保留意见
CooQ>f oJ|j#+Ft 127.disclaimer of opinion 无法表示意见
gi
_ 5?$ |T)6yDL 128.adverse opinion 否定意见
2Gaa(rJ5o uw+M 查看《
注会考试《审计》中的128个英文单词(一) 》
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