61.assessed level of material misstatement risk 重大错报风险的评估水平
+ lU:I 0j4bu}@ 62.simall business 小规模企业
hq$:62NYg 3@s|tm1 63.accounting system
会计系统
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ep}{`u 65.walk-through test 穿行测试
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fvoQ P 66.communication 沟通
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+ 67.flow chart 流程图
vXRfsv y (?I8/KYR 68.reperformance of internal control 重新执行
~%k<N/B L&Bc-kMH 69.audit evidence
审计证据
B {f&'1pp/ avykg( 70.substantive procedures 实质性程序
=?0o5|u] .z7F58 71.assertions 认定
_)zSjFX9 eB<R@a|?S 72.esistence 存在
6}n>Nb;L" r2qxi' 73.occurrence 发生
92bvmP*o4 AnfJyltS 74.completeness 完整性
s==gjA e: UP 75}h9 75.rights and obligations 权利和义务
,57g_z]V IdUMoLL? 76.valuation and allocation 计价和分摊
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F&| kf~ D m}bV 77.cutoff 截止
2Do^N5y ShxB!/s 78.accuracy 准确性
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\!hW-+]W 3 =KfNz_ 79.classification 分类
}.$oZo9J uqnoE;57^ 80.inspection 检查
E@7";&\-8 smF#'"{ 81.supervision of counting 监盘
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TH Gyk>5Q}} 82.observation 观察
nUz2~z 12~zS 83.confirmation 函证
cx&jnF#$ LwZBM#_g 84.computation 计算
"$;=8O5O ,[D,G 85.analytical procedures 分析程序
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$oHlfV/! 86.vouch 核对
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"gfy6m 87.trace 追查
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GKQ"4 E#URTt:&> 88.audit sampling 审计抽样
;l[/<J PnJr 89.error 误差
@AvXBMq| sf2_x>U1 90.expected error 预期误差
<=/v%VXPm &$.Vi&{. 91.population 总体
<fC gU& xV:.)Dq9 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
\( LKLlam [9u/x%f( 94.sampling unit 抽样单位
K8$Hg:Ky-/ U#gHc:$ 95.statistical sampling 统计抽样
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Z=_p 96.tolerable error 可容忍误差
U\&kT/6vh 36s[hg 97.the risk of under reliance 信赖不足风险
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g&6l0n` 98.the risk of over reliance 信赖过度风险
h6c8hp. /tikLJ 99.the risk of incorrect rejection 误拒风险
OY*BVJ^ \7nlwFAO 100. the risk of incorrect acceptance 误受风险
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w;vp X> )NGBA."t 103.cash receipt 现金收入
VHsuC$3W c@1C| 104.cash disbursement 现金支出
C"PN3>x}j y%Ui)UMnw] 105.bank statement 银行对账单
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w E1_FK1*V; 106.bank reconciliation 银行存款余额调节表
LyhLPU0^q %L+/GtxK 107.balance sheet date
资产负债表日
F=kD/GCB JAj<*TB.% 108.net realizable value 可变现净值
v_J\yW'K O$J'BnPpw 109.storeroom 仓库
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Ke 110.sale invoice 销售发票
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%]\tZ ])!|b2:s3 111.price list 价目表
, d ?4"8_ ZalG/PFy 112.positive confirmation request 积极式询证函
k[R/RhHQ, L,of@> 113.negative confirmation request 消极式询证函
]^Z7w`=%5 KYD,eVQ 114.purchase requisition 请购单
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S^z~ ^ ]SS\=7 115.receiving report 验收报告
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W}EI gVHs 2w)0>Y(_ 117.manufacturing overhead 制造费用
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}v* .!RBhLH_g 118.material requisition 领料单
Vj_(55WQ E&}r"rbI 119.inventory-taking 存货盘点
%+|k>?&z7 S,fMGKcq 120.bond certificate 债券
hi"[R@UG 1*S It5?4 121.stock certificate 股票
X?z5IL;rt ^*"&e\+p 122.audit report 审计报告
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*X 123.entity 被审计单位
N{46DS ,RKBGOz?f 124.addressee of the audit report 审计报告的收件人
!p >a,8w PwQW5,,h0 125.unqualified opinion 无保留意见
iaQ[}'6!$ AT}}RE@vq 126.qualified opinion 保留意见
@/l{ H[@uE*W 127.disclaimer of opinion 无法表示意见
>};,Byv!% okoD26tK 128.adverse opinion 否定意见
( t#w@< 91r9RG> 查看《
注会考试《审计》中的128个英文单词(一) 》
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