61.assessed level of material misstatement risk 重大错报风险的评估水平
4,wdIdSm4 IgR_p7['. 62.simall business 小规模企业
FV! `"Tx%>E(U 63.accounting system
会计系统
`{ou4H\ 80c\O-{ 64.test of control 控制测试
N;;!ObVHnP ~KHp~Xs` 65.walk-through test 穿行测试
}eULcgRG j;J4]]R;o 66.communication 沟通
X 4;+` P=(\3ok 67.flow chart 流程图
[[LCEw #eR*|W7o 68.reperformance of internal control 重新执行
yngSD`b_P s:i$ s") 69.audit evidence
审计证据
kplyZ `SFI\Y+WDT 70.substantive procedures 实质性程序
9iUkvnphh "otP^X. 71.assertions 认定
"<txg%j\J hXmW,+1 72.esistence 存在
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T!{< L#m1!+J 73.occurrence 发生
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MJ4+|riB bUU_NqUf*3 75.rights and obligations 权利和义务
[gqV}Y"Md !E4YUEY6 76.valuation and allocation 计价和分摊
{CYFM[V pN1W|Wv2 77.cutoff 截止
`:R8~>p AdKv!Ta5b 78.accuracy 准确性
G %Wjtrpj Aum&U){yY 79.classification 分类
o3qBRT0[R 3{]csZvW 80.inspection 检查
!n@Yg2 w f*aYS 81.supervision of counting 监盘
" q0lh QUH USDT 82.observation 观察
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84.computation 计算
mC8c`#1T LS?3 >1g 85.analytical procedures 分析程序
4pduzO'I 9V9K3xWn 86.vouch 核对
oDrfzm|[Y =j#uH`jgW 87.trace 追查
eYOwdTrq )4bBR@QM 88.audit sampling 审计抽样
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90.expected error 预期误差
}i ^]uW*h x&@. [FJhO 91.population 总体
onI%Jl sq $BXZFC_1S 92.sampling risk 抽样风险
-Wd2FD^x %iPWg 93.non- sampling risk 非抽样风险
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3X=9$xw_ @n"7L2wY 95.statistical sampling 统计抽样
%JF^@\E!| 2!Yq9,` 96.tolerable error 可容忍误差
]w`)"{j5m ikX"f?Q;S2 97.the risk of under reliance 信赖不足风险
MKf|(6;~ O2g9<H 98.the risk of over reliance 信赖过度风险
NvW`x _2xNio& 99.the risk of incorrect rejection 误拒风险
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4 Yd'Fhvo8 100. the risk of incorrect acceptance 误受风险
t~]n"zgovz =(2y$,6g? 101.working trial balance 试算平衡表
(H5nz': X'Q?Mh 102.index and cross-referencing 索引和交叉索引
I!eu|_cF c!*yxzs\ 103.cash receipt 现金收入
DA]<30w uatY:GSR 104.cash disbursement 现金支出
M(8dKj1+ : fMQ,S0 105.bank statement 银行对账单
nWb*u =z^2KH 106.bank reconciliation 银行存款余额调节表
17P5Dr& J_NY:B 107.balance sheet date
资产负债表日
h K;9XJAf 9^;Cz>6s 108.net realizable value 可变现净值
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: N9,/-s uA-1VwW+N 110.sale invoice 销售发票
.*}!XKp0j s qXwDy+. 111.price list 价目表
8c`EB-y j(~e{HZ 112.positive confirmation request 积极式询证函
m^!Kthq b~$8<\ 113.negative confirmation request 消极式询证函
L|hELWru A_eO 114.purchase requisition 请购单
QmgO00{ ~=GwNo_ 115.receiving report 验收报告
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_D 9/,n$ *@I/TX'\rY 117.manufacturing overhead 制造费用
Q~R% |Q{& ^(kmF UV,Z 118.material requisition 领料单
?K\r-J!Y ^HhV?Iqg 119.inventory-taking 存货盘点
bL`>#M_^ ?;]Xc~ 120.bond certificate 债券
z0H+Or iE0x7x P_ 121.stock certificate 股票
/IQ$[WR cx xX?9e3( 122.audit report 审计报告
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_z=ytt9D z6*r<>Bf+b 124.addressee of the audit report 审计报告的收件人
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_3cE 125.unqualified opinion 无保留意见
<a&w$Zc/ {[4.<|26 126.qualified opinion 保留意见
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&{'l 128.adverse opinion 否定意见
2:@,~{`#* c|@OD3w2lM 查看《
注会考试《审计》中的128个英文单词(一) 》
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