61.assessed level of material misstatement risk 重大错报风险的评估水平
0qTa @y b"zq3$6* 62.simall business 小规模企业
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会计系统
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a^I 64.test of control 控制测试
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l[5U3{ 65.walk-through test 穿行测试
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66.communication 沟通
H,?MG /R,/hiKx\ 67.flow chart 流程图
[mwfgh&4% z* `81 68.reperformance of internal control 重新执行
I{2e0 G>!"XK:fB 69.audit evidence
审计证据
4dy)g)wM JhD8.@} b~ 70.substantive procedures 实质性程序
Fdzd!r1 v N@)g3mX> 71.assertions 认定
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72.esistence 存在
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a;lCr|* Na`qA j} 74.completeness 完整性
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+6Lz 75.rights and obligations 权利和义务
=DqGm]tA YnNei 7R 76.valuation and allocation 计价和分摊
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2c7uL Y<|L|b6 77.cutoff 截止
N-NwGD{ qD9B[s8 78.accuracy 准确性
<n#JOjHV Vxw?"mhP 79.classification 分类
Vk-_v5 3Fr}8Dy 80.inspection 检查
2f-Z\3)9 J @ce4sSo 81.supervision of counting 监盘
~#-`Qh E+Gea[c 82.observation 观察
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JDc1$H0 83.confirmation 函证
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g%`< rKjQEO$yi 84.computation 计算
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XQg(! u}$U|Cw-;T 85.analytical procedures 分析程序
> Euput\ u!X2ju< 86.vouch 核对
[s2%t"H-y ^ZV xBQKg 87.trace 追查
8m9G^s`[ co12\,aD 88.audit sampling 审计抽样
?r@ZTuq# 6Qo6T][ 89.error 误差
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t]$ 5Q^~Z}, 90.expected error 预期误差
0xjV*0?s Ea3tF0{ 91.population 总体
%tu{`PN< )WzCUYE 1/ 92.sampling risk 抽样风险
5G2u(hx =6 [!'K 93.non- sampling risk 非抽样风险
_\1(7 ?0D wUSWB{y 94.sampling unit 抽样单位
c1z5t]d 9R E;50h 95.statistical sampling 统计抽样
x~mXtqg [F>zM 96.tolerable error 可容忍误差
weDv[b5i F )tNA?p) 97.the risk of under reliance 信赖不足风险
vdo[qk\C ]:f1r8<3p 98.the risk of over reliance 信赖过度风险
2ru6bIb; !cq4+0{O;& 99.the risk of incorrect rejection 误拒风险
P_Zo}.{ ,`wxXU7 100. the risk of incorrect acceptance 误受风险
]~oM'?&! SHaZ-d 101.working trial balance 试算平衡表
%Wc-.ER vXf#gX!Y 102.index and cross-referencing 索引和交叉索引
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.o;6 103.cash receipt 现金收入
E6G^?k~q K}zw%!ex 104.cash disbursement 现金支出
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W[ aCTVY1 105.bank statement 银行对账单
U]P;X~$! m760K*:i\ 106.bank reconciliation 银行存款余额调节表
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b4[ <ImeZ'L7 108.net realizable value 可变现净值
,rN7X<s54 u|Ai<2b$ 109.storeroom 仓库
[IYs4Y5 k82'gJ;MC= 110.sale invoice 销售发票
{<i!Pm hIw*dob 111.price list 价目表
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112.positive confirmation request 积极式询证函
i44`$ps ^=@%@mR/[C 113.negative confirmation request 消极式询证函
9DT}sCLz:B I7TMv. 114.purchase requisition 请购单
Rbl(oj# >!wwXhH( 115.receiving report 验收报告
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B^OhL!*tI leiza?[ 117.manufacturing overhead 制造费用
Y8N&[L[z& 8?(4E 'vf 118.material requisition 领料单
'J\%JAR@ abF_i# 119.inventory-taking 存货盘点
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2vur_`cV Q'rG' | 121.stock certificate 股票
1wq6E [m4<j 122.audit report 审计报告
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4?* c2y5[L7? 123.entity 被审计单位
e]5QqM7 ' E@D 124.addressee of the audit report 审计报告的收件人
Lh0<A% :jhJpm1Xq 125.unqualified opinion 无保留意见
}X`K3sk2/z 1,/oS&?E 126.qualified opinion 保留意见
p'R}z|d) m/{rmtA4 127.disclaimer of opinion 无法表示意见
2qEy"DKu ZA# jw 8F 128.adverse opinion 否定意见
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qX[c N_T;&wibO 查看《
注会考试《审计》中的128个英文单词(一) 》
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