61.assessed level of material misstatement risk 重大错报风险的评估水平
]KXMGH_ [l':G ] 62.simall business 小规模企业
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会计系统
pFJQ7Jlx Rj}o4s2x 64.test of control 控制测试
'cAc{\) 1 O7]3&L@ 65.walk-through test 穿行测试
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sp=OT-Pfp a4T~\\,dZ> 67.flow chart 流程图
(/SGT$#8 &v$,pg%-: 68.reperformance of internal control 重新执行
p`:*mf Oz&+{ c 69.audit evidence
审计证据
/BMtcCPG! x*h?%egB!p 70.substantive procedures 实质性程序
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-0itG 71.assertions 认定
WgA`kT T3Frc ]6,4 72.esistence 存在
Sk/#J!T8{ !8Z2X!$m{< 73.occurrence 发生
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l] _b;iux y !<'rg 75.rights and obligations 权利和义务
~^I\crx,U% mG831v? 76.valuation and allocation 计价和分摊
I#U>5"%\a P3iA(3I24< 77.cutoff 截止
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&7@#'l 78.accuracy 准确性
OE'K5oIM g ?afX1Sg 79.classification 分类
&:V@2_6" "v(G7*2 80.inspection 检查
Ys-Keyg N%9h~G 81.supervision of counting 监盘
`,wcQ |JUe>E* 82.observation 观察
)n7|?@5U -@''[m .* 83.confirmation 函证
r^$\t0h(U8 d5DP^u 84.computation 计算
mEoA#U UvkJ?Bu 85.analytical procedures 分析程序
aSOU#Csx `gBD_0<T7 86.vouch 核对
F=XF] \bhOPK>w 87.trace 追查
%O#)Nq>mp izCaB~{/ 88.audit sampling 审计抽样
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89.error 误差
)`w=qCn1 Y _6;<ow 90.expected error 预期误差
NB EpM x6LjcRS| 91.population 总体
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RRSL) h4f~5- Y 92.sampling risk 抽样风险
,I]7g4~ [#p&D~Du& 93.non- sampling risk 非抽样风险
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H2^ 94.sampling unit 抽样单位
U.: sK* KiQ(XNx 95.statistical sampling 统计抽样
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LI[ ?~P2\ Qh\YR\O 97.the risk of under reliance 信赖不足风险
xw ?CMA 1e/L\Y=m 98.the risk of over reliance 信赖过度风险
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`h?LVD'l 100. the risk of incorrect acceptance 误受风险
Zvxp%dES [FGgkd} 101.working trial balance 试算平衡表
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\L ~z5@V5z 102.index and cross-referencing 索引和交叉索引
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,'~#Ch 103.cash receipt 现金收入
Jy9bY gI)u}JX 104.cash disbursement 现金支出
8x9Rm !#?8BwnaZ 105.bank statement 银行对账单
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?w*yW;V` 106.bank reconciliation 银行存款余额调节表
_?.\Xc H)E^!eo 107.balance sheet date
资产负债表日
n12UBvc}% P.cO6+jGR 108.net realizable value 可变现净值
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" [ByQ;s5tY 109.storeroom 仓库
[(|^O>k8c SG:bM7*1' 110.sale invoice 销售发票
;UrK{>B i}B;+0<drx 111.price list 价目表
#|Oj]bd(= bj}=8k0 112.positive confirmation request 积极式询证函
<c+K3P'3? J*j5#V]; 113.negative confirmation request 消极式询证函
~].ggcl`w 2U}m RgJu 114.purchase requisition 请购单
r,4lqar;E d8E,o7$m 115.receiving report 验收报告
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rgqQxe= \3aTaT?.. 117.manufacturing overhead 制造费用
b#/i.!:a hL!QLiF: 118.material requisition 领料单
JB^Q\;$ P]Xbjs<p 119.inventory-taking 存货盘点
_ij$f< {oUAP1V^ 120.bond certificate 债券
b{M}5~e=B MS*G-C 121.stock certificate 股票
b:kXNDc cwe1^SJ6y 122.audit report 审计报告
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f@@s1gdb \~#WY5 124.addressee of the audit report 审计报告的收件人
fxgU~' /syVGmS'M 125.unqualified opinion 无保留意见
KzphNHd u[")*\CP 126.qualified opinion 保留意见
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Tf x :"u .<#ATFmY 128.adverse opinion 否定意见
>$H|:{D XV>&F{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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