61.assessed level of material misstatement risk 重大错报风险的评估水平
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.7q 62.simall business 小规模企业
^m&I^ \ wDGb h= 63.accounting system
会计系统
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#o7)eKeQ Mgi~j.[ 65.walk-through test 穿行测试
2QM{e!9 sZT~5c8 66.communication 沟通
cz{`'VN}` J-<_e?? 67.flow chart 流程图
&(A#F[ =0 yCav;ZS_ 68.reperformance of internal control 重新执行
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WZY+c 69.audit evidence
审计证据
ENIg_s4 ~!qnKM>[ 70.substantive procedures 实质性程序
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ES AX}uF 71.assertions 认定
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f 7 QNx*8 p 72.esistence 存在
=CJ`0yDQ> 4=/jh:h 73.occurrence 发生
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0 74.completeness 完整性
?d^6ynzn Wc2&3p9 c 75.rights and obligations 权利和义务
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dL,d6a 76.valuation and allocation 计价和分摊
wbrOL(q.m OKlR`Vaty 77.cutoff 截止
GDSXBa*7 cWZITT{A 78.accuracy 准确性
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} TB* t^E 79.classification 分类
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/ 80.inspection 检查
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81.supervision of counting 监盘
q+9->D(6 gac31,gH 82.observation 观察
nPdkvs $f0u 83.confirmation 函证
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i` 84.computation 计算
W&)f#/M8 q,L>PN+W 85.analytical procedures 分析程序
k>mXh{( &)tiO>B^6 86.vouch 核对
`gx\m=xG %W\NYSm 87.trace 追查
Dg.~"h5mT W+1nf:AI. 88.audit sampling 审计抽样
:ig=zETM [|oG}'Xz 89.error 误差
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*6` ^8Y\ [mu8V+8@d4 91.population 总体
SNOc1c<~ H\oxj,+N 92.sampling risk 抽样风险
j0}wv~\ 5?SE?VC=t 93.non- sampling risk 非抽样风险
<b,WxR` UX63BA 94.sampling unit 抽样单位
^UJIDg7zS W,6q1 95.statistical sampling 统计抽样
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k 96.tolerable error 可容忍误差
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[A eLPtdP5k 97.the risk of under reliance 信赖不足风险
O=7S=Rm4& `aAE4Ry? 98.the risk of over reliance 信赖过度风险
y,`n9[$K\ H 4ELIF#@ 99.the risk of incorrect rejection 误拒风险
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R}B 'RKpMdoz 100. the risk of incorrect acceptance 误受风险
IF6$@Q >y#MEN>? 101.working trial balance 试算平衡表
\99'#]\_/E Ebs]]a>PO 102.index and cross-referencing 索引和交叉索引
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D 4)tY6ds)r| 103.cash receipt 现金收入
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\/ 104.cash disbursement 现金支出
/kG?I_z iXo;e 105.bank statement 银行对账单
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Y)K 106.bank reconciliation 银行存款余额调节表
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资产负债表日
0vfMJzk |OF3O,5z 108.net realizable value 可变现净值
"rLm)$I k{;?>=FH! 109.storeroom 仓库
*Ci&1Mu^Z I2CI9,0 110.sale invoice 销售发票
2QbKh) 9ns( F: 111.price list 价目表
mvT/sC7I ,c`6- 112.positive confirmation request 积极式询证函
b}Gm{;s! 4z5qXI/<m4 113.negative confirmation request 消极式询证函
9D\E0YG X/ !`=iKe&%E 114.purchase requisition 请购单
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vzI>:Bf xI?'Nh 117.manufacturing overhead 制造费用
&77J,\C$: 8/R$}b>< 118.material requisition 领料单
3lWGa7<4Z [C4{C4TX 119.inventory-taking 存货盘点
!O!:=wq hk5!$#^ 120.bond certificate 债券
jG`PyIgw 2( GYk 121.stock certificate 股票
`Z>=5:+G@2 n-M6~ 122.audit report 审计报告
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kqsL0\ 123.entity 被审计单位
I/St=-; d1g7:s9$0 124.addressee of the audit report 审计报告的收件人
5Xxdm-0 tE-bHu370 125.unqualified opinion 无保留意见
^^ix4[1$Z Z<d=v3q 126.qualified opinion 保留意见
nt>3 i! l dRzeHuF92 127.disclaimer of opinion 无法表示意见
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: 128.adverse opinion 否定意见
q/*veL 6bj77CoB 查看《
注会考试《审计》中的128个英文单词(一) 》
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