61.assessed level of material misstatement risk 重大错报风险的评估水平
9M=K@a stG&(M 62.simall business 小规模企业
5q#|sVT7R iQIw]*h^ 63.accounting system
会计系统
wEbs E<</ V<pqc&f. 64.test of control 控制测试
c+{4C3z Os!22 O 65.walk-through test 穿行测试
[Z+,)-ke bLzuaNa' 66.communication 沟通
#G=QL(f>/ "3MUrIsB> 67.flow chart 流程图
8'[wa M!l5,ycF 68.reperformance of internal control 重新执行
4w6K|v<X `4q}D-'TF8 69.audit evidence
审计证据
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_y|l5 70.substantive procedures 实质性程序
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J "6.p=te 71.assertions 认定
yy1r,dw wg.fo:Q 72.esistence 存在
xi\RUAW }gi'%e 73.occurrence 发生
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E|;5Z* 74.completeness 完整性
rM=A" =ol][)Bd 75.rights and obligations 权利和义务
(NC>[ ;T+U&U0d| 76.valuation and allocation 计价和分摊
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HFj+: *SMPHWH[c 77.cutoff 截止
jFTV\|C B[B<U~I} 78.accuracy 准确性
Z^6(&Rh .6F3;bg R7 79.classification 分类
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? 80.inspection 检查
AS_+}*WSFQ I=yj 81.supervision of counting 监盘
5 hadA>d PjW+V` 82.observation 观察
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cu?(P;mQi ?mR[A`J58 86.vouch 核对
;6txTcn`= QU!'W&F6 87.trace 追查
T$8~9qx )$h9Y 88.audit sampling 审计抽样
nSQ}yqM) tZCe?n] 89.error 误差
hYXZ21(K# -yQ\3wli` 90.expected error 预期误差
' VEr4& q;zf|'&*7C 91.population 总体
akW3\(W} i!$^NIcJ 92.sampling risk 抽样风险
9Y%?)t.2 0s9z @>2 93.non- sampling risk 非抽样风险
;Fem<p)V 3|+f si)x 94.sampling unit 抽样单位
}R&5qpl iq uTT~ 95.statistical sampling 统计抽样
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7u 96.tolerable error 可容忍误差
&:CjUaP@ 5Vo}G %g 97.the risk of under reliance 信赖不足风险
-A%?T" "I}Z2 98.the risk of over reliance 信赖过度风险
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HY2x 99.the risk of incorrect rejection 误拒风险
RjGB#AK 4G8nebv 100. the risk of incorrect acceptance 误受风险
(5q%0|RzRs j"IM,= 101.working trial balance 试算平衡表
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VaMUm<2 )ClMw!ZrU 103.cash receipt 现金收入
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:~% 104.cash disbursement 现金支出
-yAnn [)SR$/A 105.bank statement 银行对账单
7IT l3> ^~6] 0$yJ 106.bank reconciliation 银行存款余额调节表
|^PLZ> .?0>5-SfY 107.balance sheet date
资产负债表日
l/ rZcf8z G4`Ut1g^ 108.net realizable value 可变现净值
~`\9Q RzzFhU#r 109.storeroom 仓库
fcE)V#c"g 80$0zb
w$ 110.sale invoice 销售发票
Sq-3-w,R~ .i+* #djx 111.price list 价目表
=\Vu=I O5^J!(.O\Z 112.positive confirmation request 积极式询证函
zvGK6qCk %Nm @f' 113.negative confirmation request 消极式询证函
+qdIj] v [{@zb-h 114.purchase requisition 请购单
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G;Wkm| 115.receiving report 验收报告
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X7H'Uk9: 117.manufacturing overhead 制造费用
w<Yv`$-` NT@YLhs? 118.material requisition 领料单
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vaV[C om}/f` 119.inventory-taking 存货盘点
Zlk,])9 Q {Vxc6,= 120.bond certificate 债券
3ximNQ}S R V
kU+7 121.stock certificate 股票
*qPdZ PEW4J{(W 122.audit report 审计报告
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P{S\pWZkk _~;&)cn,0 124.addressee of the audit report 审计报告的收件人
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5iQmZ[ 125.unqualified opinion 无保留意见
H|;*_ z.3<{-n}0i 126.qualified opinion 保留意见
dn ZzA &|.hkR2k 127.disclaimer of opinion 无法表示意见
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" )}W 8K0X[-hs8 128.adverse opinion 否定意见
'qL5$ zG %9C` 查看《
注会考试《审计》中的128个英文单词(一) 》
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