61.assessed level of material misstatement risk 重大错报风险的评估水平
-*M/,O ^<.mUaP 62.simall business 小规模企业
pg [F{T< gj0gs 63.accounting system
会计系统
Jp=ur)Dj A8dIL5 64.test of control 控制测试
K8ecSs}}J (kK6=Mrf 65.walk-through test 穿行测试
4b,N"w{v zdlysr# 66.communication 沟通
A<ur20 jyb/aov 67.flow chart 流程图
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`H% 68.reperformance of internal control 重新执行
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审计证据
`lRZQ:27X ?MHVkGD 70.substantive procedures 实质性程序
nNSq6 Cj J/:9;{R 71.assertions 认定
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e&I>1W =EA*h_"q9 72.esistence 存在
t5\~Z}G8 oe=^CeW" 73.occurrence 发生
3<88j&9 C{`+h163\ 74.completeness 完整性
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Hm\* 75.rights and obligations 权利和义务
_?x*F?5= f R$E*Jd 76.valuation and allocation 计价和分摊
7q&Ru|T33 qL/4mM0 77.cutoff 截止
KB0HM wf)T-]e 78.accuracy 准确性
l{[{pAm N,0l5fD~T 79.classification 分类
'vq-~y5^# s5F,*< 80.inspection 检查
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bS=aFl# JS]6jUB<B 82.observation 观察
2MS1<VKZ@ ^oDC F 83.confirmation 函证
80TSE* TcPYDAa 84.computation 计算
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(RW02%`jjy 56T<s+X> 86.vouch 核对
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#EQwl6 *p0n{F9 88.audit sampling 审计抽样
P1tc*2Z fs_6`Xt 89.error 误差
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PKKvQ 90.expected error 预期误差
9|R]Lz3PA $9k7A 8K 91.population 总体
8,d<&3D r%QTUuRXC3 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
-T3 z@k \ <b-I 94.sampling unit 抽样单位
AJ1(q:P lJ1_Zs ` 95.statistical sampling 统计抽样
|+K3\b 8@y@} 96.tolerable error 可容忍误差
QT)D|]bH AWsy9 97.the risk of under reliance 信赖不足风险
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\i/7 98.the risk of over reliance 信赖过度风险
6vy(@z ,v(K|P@ 99.the risk of incorrect rejection 误拒风险
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V/xGk9L~ &ig6\&1 101.working trial balance 试算平衡表
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k&G=a6^ 102.index and cross-referencing 索引和交叉索引
7:iTx;,v l`"i'P 103.cash receipt 现金收入
;>%@ 36MqEUjyB 104.cash disbursement 现金支出
^I2+$ 3,;;C( 105.bank statement 银行对账单
$hv o^$ ++{,1wY\ 106.bank reconciliation 银行存款余额调节表
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}_,1i3Rip l}\q }7\) 108.net realizable value 可变现净值
qk Hdr2 jNjm}8`t 109.storeroom 仓库
9&]g2iT P ^xz*%2@ 110.sale invoice 销售发票
B+)HDIPa- hzv4+1Wd[ 111.price list 价目表
:&59N^So| mQ~0cwo) 112.positive confirmation request 积极式询证函
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8% #>[BSgW 113.negative confirmation request 消极式询证函
f&5'1tG `Ckx~'1M: 114.purchase requisition 请购单
LHJ}I5zv J*I G]2'H 115.receiving report 验收报告
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117.manufacturing overhead 制造费用
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,\".|m1o. nogdOGo 119.inventory-taking 存货盘点
CRpMpPi@} coG_bX?e 120.bond certificate 债券
on0MhW 0<^!<i(% 121.stock certificate 股票
<r`^iR)% B:?MMXB 122.audit report 审计报告
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123.entity 被审计单位
/);S?7u. "bhF`,V 124.addressee of the audit report 审计报告的收件人
C*C;n4 AT TAE@KSPvo 125.unqualified opinion 无保留意见
qG&}lg?g{ cT&!_g#g 126.qualified opinion 保留意见
_{k-&I BSyl!>G6n8 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
_Qh:*j! wR(>'? 查看《
注会考试《审计》中的128个英文单词(一) 》
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