61.assessed level of material misstatement risk 重大错报风险的评估水平
6F5g2hBz iBwM]Eyv. 62.simall business 小规模企业
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会计系统
ICiGZ'k ~E/=nv$ 64.test of control 控制测试
Shv$"x:W KciN"g|X 65.walk-through test 穿行测试
E 02Y,C f!H/X%F 66.communication 沟通
&8I}q]'k A/{!w"G 67.flow chart 流程图
eV~"T2!Sb B#?rW*yEe 68.reperformance of internal control 重新执行
zp5ZZcj_ q0DRT4K 69.audit evidence
审计证据
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Yc(|>b! \}~71y} 70.substantive procedures 实质性程序
ym+Ezb#o ?C- ju8]| 71.assertions 认定
vCXmu_S4^> $ w+.-Tr 72.esistence 存在
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73.occurrence 发生
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m41%?uC/ 74.completeness 完整性
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fzA Fn$[ 75.rights and obligations 权利和义务
mZM,"Wq, pRzL}-[/v 76.valuation and allocation 计价和分摊
4j8$&~/ ANgt\8 77.cutoff 截止
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}J.Dwx #SG.`J<% 78.accuracy 准确性
xkU8(= ?z2! ? 79.classification 分类
c2Exga_ *nc3A[B#C 80.inspection 检查
|KY-kRN7 R>]7l!3^1 81.supervision of counting 监盘
V]GF53D 5S,Kq35$( 82.observation 观察
y/:%S2za> wph8ln"C- 83.confirmation 函证
9 )!} #6v357-5 84.computation 计算
.YWkFTlZ+ #oR`_Dm)P 85.analytical procedures 分析程序
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*WGvCh%w 86.vouch 核对
KVh#"]<WV q"6$#o{~U 87.trace 追查
%-$BtR2@o i]J.WFu 88.audit sampling 审计抽样
K&RIF]0#G 3%Eu$|B 89.error 误差
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tv`b## e!o\AB%d 91.population 总体
j S[#R_ m Rm}7p 92.sampling risk 抽样风险
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` {qmbC 93.non- sampling risk 非抽样风险
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.96 Vo+.s#wN`h 94.sampling unit 抽样单位
4<Nd5T #"lb9._M 95.statistical sampling 统计抽样
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@{[ 1KbZ6Msy 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
|Olz h63k: PTLlLa85< 98.the risk of over reliance 信赖过度风险
F\^8k /0 09trFj$L 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
,msP(*qoI +RJKJ:W 101.working trial balance 试算平衡表
X 6tJ *9uNM@7&0 102.index and cross-referencing 索引和交叉索引
M:/(~X{? C:}1r 103.cash receipt 现金收入
ok0ZI>=, L\UGC%]9 104.cash disbursement 现金支出
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:M~r'6 KvEv0L<ky 105.bank statement 银行对账单
71Za!3+ [Eccj`\e g 106.bank reconciliation 银行存款余额调节表
E:dN) Q{?\qCrrYl 107.balance sheet date
资产负债表日
n|6G\99l+M jex\5 108.net realizable value 可变现净值
s]OZ+^Z A%?c1`ZxF 109.storeroom 仓库
s~2o<# uR{)%udu 110.sale invoice 销售发票
}$ySZa9 {:*G/*1[. 111.price list 价目表
yYYP;N?g4k WeaT42*Q{ 112.positive confirmation request 积极式询证函
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HWD.u 113.negative confirmation request 消极式询证函
1 :$#a }/&Zo=Q$ 114.purchase requisition 请购单
HcJ!( 2uN3:_w 115.receiving report 验收报告
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>l3H mRRZ/m?A( 118.material requisition 领料单
(lS[a Gf3-%s xA 119.inventory-taking 存货盘点
n44 T4q 4'*-[TKC 120.bond certificate 债券
#n{4f1TZ KpLaQb 121.stock certificate 股票
3@\/5I xn X/cb1# 122.audit report 审计报告
F~fBr 4'dN7E1*f 123.entity 被审计单位
>'W,8F iKV|~7nwO 124.addressee of the audit report 审计报告的收件人
`ovMfL.u !;h&@LXG( 125.unqualified opinion 无保留意见
3^%2, 5I1YB+$}e 126.qualified opinion 保留意见
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: 127.disclaimer of opinion 无法表示意见
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?!U.o1 128.adverse opinion 否定意见
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/G+pm 查看《
注会考试《审计》中的128个英文单词(一) 》
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