61.assessed level of material misstatement risk 重大错报风险的评估水平
Y:\msq1xp s$fM,l:! 62.simall business 小规模企业
VzG|Xtco[ hW*o;o7u 63.accounting system
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U%vTmdOY 64.test of control 控制测试
w{tA{ { er3Mvw 65.walk-through test 穿行测试
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*BKD5EwS 66.communication 沟通
S#ryEgc] dgVGP_~ 67.flow chart 流程图
24wDnDyh I9kz)Q o 68.reperformance of internal control 重新执行
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b4k 69.audit evidence
审计证据
7-S?RU]g <K)]kf 70.substantive procedures 实质性程序
uEgR>X> $#=d@Nw_ 71.assertions 认定
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|\u y[McdlH m 72.esistence 存在
ZA=J`->k I"&cr>\ 73.occurrence 发生
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bKGI C^q|(G) 74.completeness 完整性
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%&r 75.rights and obligations 权利和义务
aR2N,<Cp5 W* LC3B^ 76.valuation and allocation 计价和分摊
(aYu[ML 21!X[)r 77.cutoff 截止
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M{ 78.accuracy 准确性
(^yaAy#4 /Am9w$_T[ 79.classification 分类
T#*,ME7|m S$b)X"h 80.inspection 检查
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81.supervision of counting 监盘
|k~AGc ")8l'^Mq2 82.observation 观察
"e-z2G@z co,0@.i 83.confirmation 函证
bB4FjC': J *LPv9) 84.computation 计算
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/J^dzvH 85.analytical procedures 分析程序
`:'ciY|%b ";U~wZW_ 86.vouch 核对
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_HM?p(H@ )i /w:g> 88.audit sampling 审计抽样
o"Xv)#g& R\cx-h* 89.error 误差
TJYhgna v,n 8$, 90.expected error 预期误差
[ as,AX l]wfL;u 91.population 总体
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;T1rM .?:#<=1 92.sampling risk 抽样风险
oY ~q^Y TQb/lY9* 93.non- sampling risk 非抽样风险
";dS~(~ F7'MoH 94.sampling unit 抽样单位
l!gX-U%- &wDZ@{h 95.statistical sampling 统计抽样
Y;Nq ( 7a>+ma\ 96.tolerable error 可容忍误差
hXFT(J= S\ak(<X 97.the risk of under reliance 信赖不足风险
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6@x`f ZeG4z({af 98.the risk of over reliance 信赖过度风险
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">+ @V>]95RX 99.the risk of incorrect rejection 误拒风险
ty5# a }bihlyB&Q 100. the risk of incorrect acceptance 误受风险
4wv0~T$;x J#:`'eEG 101.working trial balance 试算平衡表
nt"\FZ*;3 Qu#[PDhb 102.index and cross-referencing 索引和交叉索引
mm_)=Ipj> ;a|%W4 " 103.cash receipt 现金收入
<:AA R2= .0,G4k/yv 104.cash disbursement 现金支出
&W3srJo 'hu'}F{ 105.bank statement 银行对账单
+PBl3 HJb^l 4Q 106.bank reconciliation 银行存款余额调节表
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资产负债表日
kXdXyq o5RvxGN 108.net realizable value 可变现净值
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&W 109.storeroom 仓库
EPwU{*F zk1]? 110.sale invoice 销售发票
tSni[,4Kq D?dS/agA 111.price list 价目表
%<+Ku11 16N| 112.positive confirmation request 积极式询证函
Vo[.^0 Vxo?%Dj 113.negative confirmation request 消极式询证函
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Jn_ 115.receiving report 验收报告
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-1hCi! Y_C6*T% 117.manufacturing overhead 制造费用
Zcw<USF8 3QXsr< 118.material requisition 领料单
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*Cp:<Mnd DD 120.bond certificate 债券
^} Y}Iz lSoAw-@At8 121.stock certificate 股票
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n``9H91 I!(BwYd 123.entity 被审计单位
{md5G$*% F.@|-wq& 124.addressee of the audit report 审计报告的收件人
u] G y\CxdTs 125.unqualified opinion 无保留意见
CRiqY_gBf 8 .K; 2 126.qualified opinion 保留意见
PQ;9iv zmu+un"\j 127.disclaimer of opinion 无法表示意见
8N |K kaoiSL<[6 128.adverse opinion 否定意见
^xScVOdP l+wfP76w 查看《
注会考试《审计》中的128个英文单词(一) 》
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