61.assessed level of material misstatement risk 重大错报风险的评估水平
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8 p)~EG=p 62.simall business 小规模企业
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会计系统
o\nFSGkn v\5`n@}4 64.test of control 控制测试
Kw`}hSE>o X$_z"t 65.walk-through test 穿行测试
=ibKdPtTh^ 6Zv-kG 66.communication 沟通
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M| 67.flow chart 流程图
| 8akp zOis}$GR 68.reperformance of internal control 重新执行
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/8 69.audit evidence
审计证据
y!~ }7= 5zF$Q {3 70.substantive procedures 实质性程序
pwNF\ ={ t]ID 71.assertions 认定
9]g`VD6<v 3WPZZN<K9 72.esistence 存在
X//=OpS` ?p>m;Aq 73.occurrence 发生
tl=e! @\U] hN? 74.completeness 完整性
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. .Z@ i z5 75.rights and obligations 权利和义务
#eKH'fE f/sLQdK, 76.valuation and allocation 计价和分摊
dfXBgsc6i ye4GHAm,p 77.cutoff 截止
_DYe<f. a@C}0IP) 78.accuracy 准确性
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Wwy: 79.classification 分类
WFvVu3 9e;:(jl^ 80.inspection 检查
-.5R.~@ u/J1Z>0 81.supervision of counting 监盘
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z#6(PZC} 82.observation 观察
$Q= S`z= <lRjh7 83.confirmation 函证
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K#R|GEwr SgQ(#y|vV 85.analytical procedures 分析程序
QvlVjDIy #`%V/ #YK 86.vouch 核对
Ys<z% 1 ;Uc-< 87.trace 追查
t V2o9!N4 !HF<fn 88.audit sampling 审计抽样
|J~A )Bw? ?2K~']\S 89.error 误差
IB^vEY!`6_ =0>[-:Z 90.expected error 预期误差
]<u%jTQREd 8`Tj *7Y= 91.population 总体
5a:YzQ4 $]4o!Z 92.sampling risk 抽样风险
<=%G%V_s S>d7q 93.non- sampling risk 非抽样风险
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,PR 94.sampling unit 抽样单位
'wo}1^V `_OB_F 95.statistical sampling 统计抽样
5-:H MTn}]blH 96.tolerable error 可容忍误差
fjm3X$tR fbJa$ 97.the risk of under reliance 信赖不足风险
m>!aI?g ceae~ 98.the risk of over reliance 信赖过度风险
e4;h*IQK e_3B\59k 99.the risk of incorrect rejection 误拒风险
VYQ]?XF3i K"Gea`I 100. the risk of incorrect acceptance 误受风险
'K|F{K w^[:wzF0 101.working trial balance 试算平衡表
sc z8`% H:mcex 102.index and cross-referencing 索引和交叉索引
GYV%RD # ',I$`h 103.cash receipt 现金收入
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fBKN?]BdN pAyUQe;X# 105.bank statement 银行对账单
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q\ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
1vCVTuRF g>{t>B%v^K 108.net realizable value 可变现净值
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&0OH:P% 109.storeroom 仓库
a4",BDx "|/q4JN)7d 110.sale invoice 销售发票
ix 5\Y X @X`,/{X 111.price list 价目表
X rut[)H kWgrsN+Z 112.positive confirmation request 积极式询证函
~$YasFEz 9 $zx<O 113.negative confirmation request 消极式询证函
H`7T;`Yb ^O**ZndB/ 114.purchase requisition 请购单
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X O, ,n$HTWa@0 115.receiving report 验收报告
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)Zrn?KM ~jJe|zg> 117.manufacturing overhead 制造费用
cd4HbSp |j4;XaG) 118.material requisition 领料单
cK'}+ * K0aR! 119.inventory-taking 存货盘点
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;z~j%L%b 120.bond certificate 债券
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.( -c%'f&P 121.stock certificate 股票
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:` <M\#7.]( 122.audit report 审计报告
+aOX{1w >vNE3S_ 123.entity 被审计单位
ZJHaY09N AdRK )L 124.addressee of the audit report 审计报告的收件人
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au/5` HcHwvf6y 126.qualified opinion 保留意见
9\%`/tJM "1hFx=W+\ 127.disclaimer of opinion 无法表示意见
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Q 2B 128.adverse opinion 否定意见
;6*$!^*w ;;Jx1Q 查看《
注会考试《审计》中的128个英文单词(一) 》
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