61.assessed level of material misstatement risk 重大错报风险的评估水平
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%%i NQ[X=a8N 62.simall business 小规模企业
sF[gjeIb {'h&[f>zcQ 63.accounting system
会计系统
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sJv|Zo] F7*)u-4Yn 64.test of control 控制测试
X"q[rsB ~+t@7A= 65.walk-through test 穿行测试
>lQa"F= $H)!h^7^9 66.communication 沟通
%bF157X5An $.d,>F6 67.flow chart 流程图
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M CV@5$ 68.reperformance of internal control 重新执行
Nj2l>[L; %CvVu)tc 69.audit evidence
审计证据
/J_],KdU ~@l4T_,k 70.substantive procedures 实质性程序
5XHejHn> +jwk4BU 71.assertions 认定
S#8)N` GwP!:p| 72.esistence 存在
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h6O'" Udtz zka 74.completeness 完整性
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75.rights and obligations 权利和义务
EwV$2AK Lhux~,EH 76.valuation and allocation 计价和分摊
j|Vl\Z&o) jxkQ #Y 77.cutoff 截止
EZI#CLT[ >FOCdlJ# 78.accuracy 准确性
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$Ud" 79.classification 分类
0ElEaH1z }cCIYt\RK 80.inspection 检查
|T/OOIA=sI GeY!f/yQ< 81.supervision of counting 监盘
|J:r]);@K ~!5Qb{^ 82.observation 观察
Ym\<@[3+! g3[-[G^5 83.confirmation 函证
9^n0<(99b :* ]#n 84.computation 计算
985h]KQ 80Fa i 85.analytical procedures 分析程序
4Ps;Cor+ <2 [vR|Q* 86.vouch 核对
#\Y`? {X?1}5ry 87.trace 追查
7~Inxk; >M{98NH 88.audit sampling 审计抽样
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#2}, `~=z0I 89.error 误差
D-C]0Jf3 rL"]m_FK 90.expected error 预期误差
Yq|_6zbYf 3$YbEl@# 91.population 总体
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% 92.sampling risk 抽样风险
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}C,) E+XS7':I 93.non- sampling risk 非抽样风险
g7hI9(8+ B%Qo6*b 94.sampling unit 抽样单位
<v'[Wl@hq 'bM= 95.statistical sampling 统计抽样
)Z/w|5< GEVDXx>@ 96.tolerable error 可容忍误差
ai?J Tb2#y]27 97.the risk of under reliance 信赖不足风险
9<3}zwJ ~:Z|\a58j 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
1U/9=b RiR],Sj 100. the risk of incorrect acceptance 误受风险
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R8lja%+0$ p>?(uGV 102.index and cross-referencing 索引和交叉索引
ydO G8EI nxuH22: 103.cash receipt 现金收入
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4 P(@Q[XQ2 104.cash disbursement 现金支出
Q wG_- 7DK}c]js 105.bank statement 银行对账单
#Pd__NV"\ aizws[C 106.bank reconciliation 银行存款余额调节表
G/3T0d+- xqg4b{ 107.balance sheet date
资产负债表日
F`eE*& 4Lk<5Ho 108.net realizable value 可变现净值
=BR+J9 zq$L[X 109.storeroom 仓库
(r?hD*2r @?]>4+Oa0 110.sale invoice 销售发票
7O|`\&RYR {Z <`@\K3 111.price list 价目表
MRo_An+ -"'+#9{h 112.positive confirmation request 积极式询证函
<uFj5. Tzjv-9^V 113.negative confirmation request 消极式询证函
`q^qe> ' (AjgLNB 114.purchase requisition 请购单
t%^&b'/Z W)f=\.7 115.receiving report 验收报告
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l-c:'n eF7I5k4 117.manufacturing overhead 制造费用
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St!0MdCH KCZ<#ca^ 119.inventory-taking 存货盘点
Ug0c0z!b OUwnVAZZ6 120.bond certificate 债券
WB'1_a JURu>-i 121.stock certificate 股票
bnvY2-O6 fXnewPr=# 122.audit report 审计报告
i E;F=Rb `w4'DB-R) 123.entity 被审计单位
XGe;v~L W<^t2 j' 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
PvW4%A@0 AG%[?1IXW 126.qualified opinion 保留意见
wmR~e P =Q+VIP& 127.disclaimer of opinion 无法表示意见
mb3aUFxA; RTg\c[=w 128.adverse opinion 否定意见
GJS( =)jo}MB 查看《
注会考试《审计》中的128个英文单词(一) 》
as/PM"