61.assessed level of material misstatement risk 重大错报风险的评估水平
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geN[[ &!L:"]=+ 62.simall business 小规模企业
j 1*f]va T95t"g?p 63.accounting system
会计系统
lpgd#vr iWA|8$u4gm 64.test of control 控制测试
h3!$r~T!a: lnh+a7a) 65.walk-through test 穿行测试
NHm]`R, ]~0}=,H$N 66.communication 沟通
v.&>Ih/L epg#HNP7^Y 67.flow chart 流程图
$f$|6jM v2)g 1sXd 68.reperformance of internal control 重新执行
5~H#(d<oZ V'DA[{\* 69.audit evidence
审计证据
t"vRc4mf KxzYfH 70.substantive procedures 实质性程序
9\JQ7$B ;H'gT+t<c 71.assertions 认定
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72.esistence 存在
i7*EbaYzUO -e*ZCwQ 73.occurrence 发生
a5jL7a?6] (MLwQiop 74.completeness 完整性
o-C#|t3hH }ns-W3B' 75.rights and obligations 权利和义务
;# uZhd r(h`XMsU 76.valuation and allocation 计价和分摊
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Px n.}E5%qK 77.cutoff 截止
|7k_N|E T;5r{{ 78.accuracy 准确性
uXjP`/R| k8AW6oO/i 79.classification 分类
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GfM0 80.inspection 检查
"N?+VkZEv 8s{?v&p 81.supervision of counting 监盘
eW J`$"z f+_h !j 82.observation 观察
N$>^g"6o yQ,{p@#X8 83.confirmation 函证
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i 84.computation 计算
QX4ai3v 6( CDNMzj 85.analytical procedures 分析程序
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{aO @Fp_^5 86.vouch 核对
_tTN G2 9H-|FNz?c 87.trace 追查
VHJM*&5 f y:,_# 88.audit sampling 审计抽样
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;U*_ 89.error 误差
*37uy_EpV i.D3'l 90.expected error 预期误差
1i[\T fk1ASV<rN 91.population 总体
U4aU}1RKz Ez|oN, 92.sampling risk 抽样风险
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` 93.non- sampling risk 非抽样风险
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x'A4 94.sampling unit 抽样单位
_8Kx6s% &0 >Loja`^ 95.statistical sampling 统计抽样
}by;F9&B Lzu.)C@Amx 96.tolerable error 可容忍误差
|7yAX+ /x_o!<M 97.the risk of under reliance 信赖不足风险
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= s Oo X/iT)R]b 98.the risk of over reliance 信赖过度风险
35E _W>n h 3]wL.V 99.the risk of incorrect rejection 误拒风险
3)\8%Ox KD`IX-r{s 100. the risk of incorrect acceptance 误受风险
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4OT 101.working trial balance 试算平衡表
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^*P%=>zO 102.index and cross-referencing 索引和交叉索引
> ;/l)qk, _?OW0x4 103.cash receipt 现金收入
0 stc9_O QUu}Xg: 104.cash disbursement 现金支出
"@??Fw! B!vmQR*1 105.bank statement 银行对账单
N[<\>Ps|u tjupJ*Rt 106.bank reconciliation 银行存款余额调节表
H&:jcgV*P :<}=e@/~| 107.balance sheet date
资产负债表日
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0NS<?p~_S ?OkWe<:4 109.storeroom 仓库
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{zMU#=EC E[/\7v\ 111.price list 价目表
0aG ni| &*+'>UEe5 112.positive confirmation request 积极式询证函
Q_[ 3`jl 3AU;>D ^5 113.negative confirmation request 消极式询证函
TWA-.>c /Mvf8v 114.purchase requisition 请购单
0u;4%}pD :Zlwp6 115.receiving report 验收报告
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M7pOLP_1jB Tj:B!>> 117.manufacturing overhead 制造费用
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"*In+ !K &J+CSv,39 119.inventory-taking 存货盘点
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OX\A|$GS 120.bond certificate 债券
-*1J f& '<"s \, 121.stock certificate 股票
jPUwSIP &5yVxL: 122.audit report 审计报告
\G*0"%!U e )d`pQ6 123.entity 被审计单位
sS*3=Yh YNQY4\( 124.addressee of the audit report 审计报告的收件人
ynthDEo =vX/{C 125.unqualified opinion 无保留意见
'uBu6G LY%WD%pL 126.qualified opinion 保留意见
MN\HDKN 4K\G16'$v 127.disclaimer of opinion 无法表示意见
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Q> 6 (]Dh;gC 128.adverse opinion 否定意见
A^USBv+9` y3@H/U{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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