61.assessed level of material misstatement risk 重大错报风险的评估水平
#/(L.5d[ L) _ VdB 62.simall business 小规模企业
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会计系统
U2_; %LdBO1D0 64.test of control 控制测试
`h'Ab63 M9Z9s11{H 65.walk-through test 穿行测试
,9:v2=C_ z,qNuv"W 66.communication 沟通
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]w)uo4<^J 67.flow chart 流程图
<1sUK4nQ, D_f:D^ 68.reperformance of internal control 重新执行
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U_ar ;rh=63g 69.audit evidence
审计证据
H6#SP~V yh4% 70.substantive procedures 实质性程序
`EP-Qlm C`oB [ 71.assertions 认定
a<pEVV\NB~ iee`Yg!EOH 72.esistence 存在
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j"]C.6B. 73.occurrence 发生
2JHF*zvO- kx0w?A8- 74.completeness 完整性
+I~U8v- 7z&^i-l. 75.rights and obligations 权利和义务
)/v`k>E %eu_Pr 6X 76.valuation and allocation 计价和分摊
n<[H!4 WdrMp 77.cutoff 截止
dfeN_0`- J:;nN-\j 78.accuracy 准确性
7sJGB^vM 3t ]0 79.classification 分类
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w+4atO4[ `O,"mm^@U 80.inspection 检查
$)O\i^T tUFXx\p 81.supervision of counting 监盘
Yceex}X*5 `\-mqe 82.observation 观察
SQ`ec95', <daBP[ 83.confirmation 函证
'^t(=02J +Kg3qS" 84.computation 计算
#fe zUU h3-dJgb 85.analytical procedures 分析程序
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2'[ci$q ]n|lHZR 86.vouch 核对
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b?f B 87.trace 追查
'P >h2^z W QyMM@# 88.audit sampling 审计抽样
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E'_$?wWn5 ~M J3-<I 90.expected error 预期误差
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91.population 总体
af2yng ~D Ta%J 92.sampling risk 抽样风险
;ZLfb n3\ m[*y9A1 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
4}=Z+tDu> A&;Pt/#' 95.statistical sampling 统计抽样
<3aW3i/jTc g`zC 0~D2 96.tolerable error 可容忍误差
V_7QWIdiy> 4EEXt<c. 97.the risk of under reliance 信赖不足风险
N]@e7P'9F 3MFb\s&Fq 98.the risk of over reliance 信赖过度风险
+QVe - `BZX\LPHm 99.the risk of incorrect rejection 误拒风险
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4 E?P:!V=_ 100. the risk of incorrect acceptance 误受风险
wrt^0n'r)c qc`UDD5 101.working trial balance 试算平衡表
g JMv ns[Q %_ 102.index and cross-referencing 索引和交叉索引
xu0pY(n^r J#& C&S 2 103.cash receipt 现金收入
~w9ZSSb4 |G]M"3^ 104.cash disbursement 现金支出
e!~x-P5M` ? v2JuhRe 105.bank statement 银行对账单
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17U 6*H F`@( 106.bank reconciliation 银行存款余额调节表
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资产负债表日
<oWoJP`G m`lsUN, 108.net realizable value 可变现净值
.!hB tR DR6 OR B7 109.storeroom 仓库
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#/Qe7:l 110.sale invoice 销售发票
UA}oOteG D#,P-0+% 111.price list 价目表
& ]/Z~V t 0Bpix|mq 112.positive confirmation request 积极式询证函
"ewB4F[ #e8NF,H5 113.negative confirmation request 消极式询证函
RGim):1e \!4sd2Yi 114.purchase requisition 请购单
GM<r{6Qy Eo }mSd 115.receiving report 验收报告
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![SM/+ 2x7%6' 117.manufacturing overhead 制造费用
Wg+fT{[f| sy|{}NkA! 118.material requisition 领料单
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+%S{=j U\ A*${ 119.inventory-taking 存货盘点
Dab1^H!KT JUlV$b.)J 120.bond certificate 债券
.Lk2S "+ &<P!o_+eb 121.stock certificate 股票
`_;VD?")*l &\0`\#R 122.audit report 审计报告
vO)nqtw f}'E|:Z 7k 123.entity 被审计单位
04wmN J!:ss 124.addressee of the audit report 审计报告的收件人
ega< {t p&L`C|0 125.unqualified opinion 无保留意见
5[|MO.CB$ N*Owfr1N 126.qualified opinion 保留意见
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;TK:D=p4 dfo{ B/+ 128.adverse opinion 否定意见
b7/1] :LL>C)(f 查看《
注会考试《审计》中的128个英文单词(一) 》
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