61.assessed level of material misstatement risk 重大错报风险的评估水平
q+dY&4&u .Q?cNSWU 62.simall business 小规模企业
y .S0^ 9fvy)kX;s 63.accounting system
会计系统
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cT[ f`p`c* 64.test of control 控制测试
m}]"TFzoVM h -+vM9j 65.walk-through test 穿行测试
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k1}D l:8gCi 66.communication 沟通
6"[`"~9'V E92dSLhs5 67.flow chart 流程图
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L!NT}y` Jm\'=#U# 68.reperformance of internal control 重新执行
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审计证据
L/<^uO1 vC$[Zm 70.substantive procedures 实质性程序
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'4 xRP#}i:m 71.assertions 认定
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w%VHq z$ K;_p>bI5 73.occurrence 发生
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YB3^Z y{s?]hLk 74.completeness 完整性
st|$Fu IJs*zzR 75.rights and obligations 权利和义务
jWiB_8-6 m!|u{<,R 76.valuation and allocation 计价和分摊
I^[R]Js 6WgGewn 77.cutoff 截止
T}$1<^NK 8K]fw{-$L 78.accuracy 准确性
' ,a'r.HJH W.-[ceM 79.classification 分类
I`t"Na2i >72j,0=e 80.inspection 检查
hh{4r} | 6*S|$lo9B 81.supervision of counting 监盘
x{Gb4=?l c*1t<OAS~ 82.observation 观察
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Nf(& I/Hwf 83.confirmation 函证
Ol~sCr )2g\GRg6 84.computation 计算
d\3L.5]X J1 a/U@" 85.analytical procedures 分析程序
Ii,e=RG> H"WkyvqXb 86.vouch 核对
YCj"^RC^ 0 4x[@f` 87.trace 追查
:tedtV~ AVOzx00U 88.audit sampling 审计抽样
(%oZgvM pOyM/L 89.error 误差
u!k\W{ yj `b-^$? 90.expected error 预期误差
PnFU{N F8Rd#^9PD 91.population 总体
`D>PU@s$nT T3@wNAAU 92.sampling risk 抽样风险
~Hd{+0 E&Pv:h,pV& 93.non- sampling risk 非抽样风险
z[M LMf[c 9b``l-rO 94.sampling unit 抽样单位
U)=StpTT Gx|$A+U 95.statistical sampling 统计抽样
-w1U/o. MSUkCWt! 96.tolerable error 可容忍误差
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Bu *Y?rls ` 97.the risk of under reliance 信赖不足风险
b*',(J94 JX7_/P 98.the risk of over reliance 信赖过度风险
O"<D0xzF? _"&b%! 99.the risk of incorrect rejection 误拒风险
Y#V`i K Wrf(' 100. the risk of incorrect acceptance 误受风险
%`F6>J ;2(8&. 101.working trial balance 试算平衡表
+7U$qEG :;cKns0OA 102.index and cross-referencing 索引和交叉索引
y#F( xm+L ( MWh|kp 103.cash receipt 现金收入
.}&bE1 |>5NH'agV 104.cash disbursement 现金支出
c/DB"_}!a q!\K!W \ 105.bank statement 银行对账单
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\hai ( n;# Z, 107.balance sheet date
资产负债表日
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! 108.net realizable value 可变现净值
"-C.gqoB X=USQj\A 109.storeroom 仓库
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dYrw&gn 110.sale invoice 销售发票
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wwE`YY 111.price list 价目表
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jZPv;9OC 112.positive confirmation request 积极式询证函
S@*lI2 qF C0$:z& 113.negative confirmation request 消极式询证函
bW\OKI1 f]W$4f{ 114.purchase requisition 请购单
[v( \y u&z5)iU 115.receiving report 验收报告
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#" *`&4<>=n 117.manufacturing overhead 制造费用
Z`y%#B6x. m>B^w)&C 118.material requisition 领料单
[vh&o-6 OPOL-2<wiy 119.inventory-taking 存货盘点
MKzIY:ug L}NckL 120.bond certificate 债券
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Mhp6,JL 04g=bJ 122.audit report 审计报告
MWTzJGRT +NWhvs 123.entity 被审计单位
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}TE4)vXs 3pg_` 125.unqualified opinion 无保留意见
9>?3FMKdY WX<),u2@ 126.qualified opinion 保留意见
n=Qz7N(M UP]X,H~stU 127.disclaimer of opinion 无法表示意见
'b(V8x 6?8x[l*5M 128.adverse opinion 否定意见
U?BuV jyB^a;- 查看《
注会考试《审计》中的128个英文单词(一) 》
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