61.assessed level of material misstatement risk 重大错报风险的评估水平
!B3TLeh KRaL+A 62.simall business 小规模企业
2cYBm^o|x >u$8Z 63.accounting system
会计系统
8v;^jo>ug 5YD~l(,S1] 64.test of control 控制测试
f,HUr% @ 5Ml=<^ 65.walk-through test 穿行测试
Ki;SONSV~| E]`7_dG+T 66.communication 沟通
EraGG"+ 0\%g@j-aD 67.flow chart 流程图
_B^zm-}8|B n"EKVw7Y 68.reperformance of internal control 重新执行
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审计证据
q7X]kr*qx >c,s}HJ 70.substantive procedures 实质性程序
P"vrYom Py)ZHML 71.assertions 认定
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sasurR|; 72.esistence 存在
&P?2H66s P"w\hF 73.occurrence 发生
;/K2h_=3z Op'a=4x] 74.completeness 完整性
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}X$/ \Rny*px 75.rights and obligations 权利和义务
L^+rsxR mOE *[S) 76.valuation and allocation 计价和分摊
&~,4$&_ _VrY7Mz:r 77.cutoff 截止
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w(* c2npma]DZ 78.accuracy 准确性
Q7s@,c!m_ js_`L#t 79.classification 分类
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4V,.Oi 80.inspection 检查
OR<+y~Rv ot^p xun 81.supervision of counting 监盘
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\ {OU|' 82.observation 观察
g$nS6w|5H kWzN {]v 83.confirmation 函证
W:]FYC @Wu-&Lb 84.computation 计算
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" 9Gn/-V> 85.analytical procedures 分析程序
H71sxek3 "z~ba>,-\ 86.vouch 核对
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$M 87.trace 追查
^ Bx[% y?$DDD 88.audit sampling 审计抽样
wcGK*sWG- 4qQ,1&!]S 89.error 误差
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I.<c{4K5 Y=Vbs x 91.population 总体
b9.M'P\ `Fy-"Uf 92.sampling risk 抽样风险
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&+ J+6zV m 93.non- sampling risk 非抽样风险
/ ;]5X >yBqi^aL 94.sampling unit 抽样单位
:D.0\.p ym%UuC3^w 95.statistical sampling 统计抽样
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3Wga!5 96.tolerable error 可容忍误差
*r7vDc fr@F7s5} 97.the risk of under reliance 信赖不足风险
V`V\/s gj {Cx5m 98.the risk of over reliance 信赖过度风险
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$"nu 99.the risk of incorrect rejection 误拒风险
;XKe$fsa~? LFp "Waiv 100. the risk of incorrect acceptance 误受风险
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n&f(5 ($[wCHU`! 102.index and cross-referencing 索引和交叉索引
"LMj,qZ1! sibYJK Oy 103.cash receipt 现金收入
w0pMH p'Y YGp+[|' 104.cash disbursement 现金支出
zkQ[< \;LDE`Q_x 105.bank statement 银行对账单
k+3qX'fd O7K.\ 106.bank reconciliation 银行存款余额调节表
1yy?1&88S {$*N1$(% 107.balance sheet date
资产负债表日
bx@l6bpQ &p0e)o~Ux 108.net realizable value 可变现净值
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xmW~R*^ z6>@9+V-& 110.sale invoice 销售发票
[K!9xM6 KyvZ?R 111.price list 价目表
?$ r`T]>`2 -N *L1Zj 112.positive confirmation request 积极式询证函
.n-#A }pc9uvmIJ 113.negative confirmation request 消极式询证函
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eL!41_QI bF)G+IH 115.receiving report 验收报告
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JzHG5nmB =bVPHrKNQ 117.manufacturing overhead 制造费用
.6B\fr.za P&-o>mM 118.material requisition 领料单
2ZH+fV?. Wboh2:TH: 119.inventory-taking 存货盘点
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pl[J!d.c rr<E#w 121.stock certificate 股票
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8%@|/ C*9X;+S0J 123.entity 被审计单位
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* YFKE>+ 124.addressee of the audit report 审计报告的收件人
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+2tQFV; 125.unqualified opinion 无保留意见
5{Cz!ut;tE IRdt:B|@ 126.qualified opinion 保留意见
1GY2aZ@ {K(mfTqm 127.disclaimer of opinion 无法表示意见
~z,o):q1} 8HF^^Cva 128.adverse opinion 否定意见
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gN!9 查看《
注会考试《审计》中的128个英文单词(一) 》
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