61.assessed level of material misstatement risk 重大错报风险的评估水平
m,C,<I|'d (M,VwwN 62.simall business 小规模企业
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会计系统
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Lh9 Tw;qY 64.test of control 控制测试
3DC%I79 ;+34g6 65.walk-through test 穿行测试
_/~ ,a NjN?RB/5 66.communication 沟通
!]+Z%ed`% e>9Z:vY 67.flow chart 流程图
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68.reperformance of internal control 重新执行
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审计证据
<W59mweW#5 q|i%)V`)- 70.substantive procedures 实质性程序
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K)9I 71.assertions 认定
fTV|?:C{ #z!Hb&Qi\ 72.esistence 存在
rjHIQC C a,*p_:~i 73.occurrence 发生
|W*@}D bro 74.completeness 完整性
76A>^Bs\/ 7k=F6k0) 75.rights and obligations 权利和义务
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9io 76.valuation and allocation 计价和分摊
{&=qM!2e bLEATT[ 77.cutoff 截止
}"?nU4q;S ~,*YmB=Z 78.accuracy 准确性
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\DU^idp# -9>LvLU 80.inspection 检查
n5+S" AR~$MCR]"k 81.supervision of counting 监盘
T3 9C lH a=*ALd_&0 82.observation 观察
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^+%tlX_+. &^7uv0M<y 84.computation 计算
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io1kDq< 85.analytical procedures 分析程序
%U5P} hB7pR"P 86.vouch 核对
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q| 6b]1d04hT 87.trace 追查
Yn4)Zhkk o)#q9Vk%b 88.audit sampling 审计抽样
& &" 'dL _2m[(P9d 89.error 误差
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H"}w$!>r 90.expected error 预期误差
kOAY@a j!x<QNNX 91.population 总体
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sIS. 92.sampling risk 抽样风险
jF2[bzY4 }F{C= l2 93.non- sampling risk 非抽样风险
}KA-t}8 -VWCD,c 94.sampling unit 抽样单位
22GnbA7O 1Y=AT!"V 95.statistical sampling 统计抽样
U=F-]lD B;GxfYj 96.tolerable error 可容忍误差
>+:r ' 'h^-t^:<>b 97.the risk of under reliance 信赖不足风险
LG=X)w)W4S =R&)hlm 98.the risk of over reliance 信赖过度风险
$N;"}Gz crd|2bjp+ 99.the risk of incorrect rejection 误拒风险
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cMj=#i 100. the risk of incorrect acceptance 误受风险
,u}<Ws8N q%-&[%l 101.working trial balance 试算平衡表
D3S+LV _%wK}eH+sy 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
b/sOfQ ^]$$)(jw 104.cash disbursement 现金支出
-F"d0a, R}DX(T,K 105.bank statement 银行对账单
*o02!EYge PwW^y#96 106.bank reconciliation 银行存款余额调节表
J>=1dCK \|2tTvW,0 107.balance sheet date
资产负债表日
f?%qUD_# ~`t%M?l 108.net realizable value 可变现净值
5v|H<wPp Fweh =v 109.storeroom 仓库
iV?` i %z*29iKlI 110.sale invoice 销售发票
g4N%PV8 2GSgG.%SSM 111.price list 价目表
~ J0,)_b%* L5Urg*GNL 112.positive confirmation request 积极式询证函
w`L~#yu r\(v+cd 113.negative confirmation request 消极式询证函
GAv)QZyV$ \Yj#2ww 114.purchase requisition 请购单
2m_'z U;\S(s} 115.receiving report 验收报告
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2;:lK" : 79D=d'eA 118.material requisition 领料单
4P|$LkI jCzGus!rM 119.inventory-taking 存货盘点
kg<P t > $+Vmwd; 120.bond certificate 债券
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k, f)2< 0Cl,8P 122.audit report 审计报告
tpXa*6 *4t-e0]j@w 123.entity 被审计单位
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) i;c'P}[K 124.addressee of the audit report 审计报告的收件人
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aD2*.ln>< 125.unqualified opinion 无保留意见
qxfLfgu^ WSQ[.C 126.qualified opinion 保留意见
! .AhzU1%Y *C\(wL 127.disclaimer of opinion 无法表示意见
;{k=C2 wX ,h<\7 128.adverse opinion 否定意见
S?L#N +0J@y1 查看《
注会考试《审计》中的128个英文单词(一) 》
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