61.assessed level of material misstatement risk 重大错报风险的评估水平
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uWo: {i}z|'! 62.simall business 小规模企业
\=kre+g 6L`{oSX! 63.accounting system
会计系统
!sbKJ+V7 * &iSW~s 64.test of control 控制测试
kB`t_`7f N001c)*7Q 65.walk-through test 穿行测试
oSDx9% <M//zXa 66.communication 沟通
O^tH43C IIn0w2:i 67.flow chart 流程图
m@qM|%(0x +W= 68.reperformance of internal control 重新执行
W6=j^nv WGxe3(d 69.audit evidence
审计证据
y1zNF$<q "ZuhN(-` 70.substantive procedures 实质性程序
E="FE.%A 1Tn0$+$.4 71.assertions 认定
t6zc$0-j" ubq4Zv7' 72.esistence 存在
C&d%S|:IR Cpyv@+;D 73.occurrence 发生
yS*s[vT LdSBNg#3 74.completeness 完整性
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%tsB| 75.rights and obligations 权利和义务
F4=+xd >0 uU&,KEH 76.valuation and allocation 计价和分摊
o_!=-AWV CA0SH{PdW& 77.cutoff 截止
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L#y*7$ 8(.DI/ 78.accuracy 准确性
ah82S)a`} O{0TS^ 79.classification 分类
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SwYh QFg,pTj 80.inspection 检查
41pk )8~pt &) '5_#S 81.supervision of counting 监盘
jGM+ >g ):xi3qK 82.observation 观察
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5kX#qT= KJ7[DN'( 84.computation 计算
Jd].e=]pN aWp9K+4R$/ 85.analytical procedures 分析程序
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Uy`B|f 86.vouch 核对
yMdAe>@ _`Ojh0@00 87.trace 追查
AnB]f~Yjl t>04nN_@,s 88.audit sampling 审计抽样
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&6e` o6H\JCne 89.error 误差
-c^/k_n n@3(bl5{ 90.expected error 预期误差
XM0;cF "E? 8.`T 91.population 总体
-3YsrcJi =cy;{2S'p 92.sampling risk 抽样风险
9u3~s< @iC,0AK4k 93.non- sampling risk 非抽样风险
(kECV8)2 1|_8+)i; 94.sampling unit 抽样单位
b!>w4MPe gq$]jWtCD 95.statistical sampling 统计抽样
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|2yTt*!-r =:fFu,+{ 97.the risk of under reliance 信赖不足风险
un+U_|>c h6!o,qw" 98.the risk of over reliance 信赖过度风险
j Hd <* z0@)@4z! 99.the risk of incorrect rejection 误拒风险
fO!S^<9,- *`}4]OGv. 100. the risk of incorrect acceptance 误受风险
Rp#9T?i``[ m?Gb5=qo 101.working trial balance 试算平衡表
S-FoyID\H YNGG> ;L 102.index and cross-referencing 索引和交叉索引
ELF,T( (#w8/@JxF 103.cash receipt 现金收入
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l:!4^>SC zTFfft< 105.bank statement 银行对账单
#8N9@ C*e)UPK` 106.bank reconciliation 银行存款余额调节表
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资产负债表日
F",S}cK*MH IN? A`A 108.net realizable value 可变现净值
/MS*_ |51z&dG 109.storeroom 仓库
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0:(`t~ 4|+6a6 111.price list 价目表
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G 112.positive confirmation request 积极式询证函
AHws5#;$6* :K!@zT=o 113.negative confirmation request 消极式询证函
'ADaz75`*r Qp{rAAC: 114.purchase requisition 请购单
@Q"%a`mKH #;F1+s<|QJ 115.receiving report 验收报告
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3IQPl^ %m'd~#pze 117.manufacturing overhead 制造费用
_7SOl.5ZE =,D3e+P' 118.material requisition 领料单
Sd]` I) nq#k}Qx: 119.inventory-taking 存货盘点
ArBgg[i y8U |A0@$` 120.bond certificate 债券
cad%:%p S3-3pJ]~Zk 121.stock certificate 股票
cdL$T6y LC5NB{b\%> 122.audit report 审计报告
@] .Ko[P~ V@jR8zv|_ 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
4ze-N8<[ ~4th;#' 125.unqualified opinion 无保留意见
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B 126.qualified opinion 保留意见
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Y_&D W4 127.disclaimer of opinion 无法表示意见
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' 128.adverse opinion 否定意见
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3 iARIvhfdi 查看《
注会考试《审计》中的128个英文单词(一) 》
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