61.assessed level of material misstatement risk 重大错报风险的评估水平
c5b}q@nH _ DT,iF*6 62.simall business 小规模企业
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63.accounting system
会计系统
&qWB\m FI.F6d)E$ 64.test of control 控制测试
V$O 6m|q Tsj/alC[ 65.walk-through test 穿行测试
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$I>]61l% 66.communication 沟通
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-,T!/E 67.flow chart 流程图
xW*Lceb VHMQY*lk 68.reperformance of internal control 重新执行
>1;jBx>Qy% b1jDbiH& 69.audit evidence
审计证据
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q 70.substantive procedures 实质性程序
-m=A1~|7 m"'LT0nur 71.assertions 认定
<tZZ]Y] *($,ay$&H 72.esistence 存在
-3v\ c~ v<g=uEpN 73.occurrence 发生
K sE$^` ".$kOH_: 74.completeness 完整性
fpf,gb8[$n L6Brs"9B 75.rights and obligations 权利和义务
G?=&\fg_: 1Q!^*D 76.valuation and allocation 计价和分摊
"0[`U(/ K8MET& 77.cutoff 截止
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`aB 78.accuracy 准确性
![\P/1p yq[/9Pci A 79.classification 分类
?O#,{ZZf= }u3|w0~c) 80.inspection 检查
U&u6356 ?HZ^V 81.supervision of counting 监盘
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z&!0Hfd 82.observation 观察
WQ[nK5# {}k3nJfE 83.confirmation 函证
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(b[|QF 84.computation 计算
2p\xgAW? _.V5-iN 85.analytical procedures 分析程序
J8r8#Zz lGWz 86.vouch 核对
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(?R!y - hx9t{Zi 88.audit sampling 审计抽样
@W/k}<07 JG'%HJ"D 89.error 误差
Gt*K:KT=L >4Tk#+%Jj 90.expected error 预期误差
U\:Y*Ai [1kQ-Ko` 91.population 总体
sBa:|(Y. {TpbUj0 92.sampling risk 抽样风险
#2ta8m), e3TKQ( 93.non- sampling risk 非抽样风险
5G\OINxy 6d;}mhH 94.sampling unit 抽样单位
U!r8}@ 4xbWDu] 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
v9Ii8{ca| `MPR-"Z6 97.the risk of under reliance 信赖不足风险
^U5N!"6R 2{~`q 98.the risk of over reliance 信赖过度风险
tyW}=xs bS~Y_]B 99.the risk of incorrect rejection 误拒风险
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at R3_OCM_* 100. the risk of incorrect acceptance 误受风险
06 %-tAq: jGz~}&B 101.working trial balance 试算平衡表
P8By~f32_ /"D,gn1S* 102.index and cross-referencing 索引和交叉索引
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Fb Z8bg5% 103.cash receipt 现金收入
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~X 104.cash disbursement 现金支出
vkhPE(f z/4<x?}+hE 105.bank statement 银行对账单
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K 'l-6JY- 106.bank reconciliation 银行存款余额调节表
lPxhqF5pP [T =>QS@g 107.balance sheet date
资产负债表日
zNt//,={ B3&C&o.h 108.net realizable value 可变现净值
BT8)t.+pv +&VY6(Zj+* 109.storeroom 仓库
,.ivdg(/ ^P~,bO&H.Z 110.sale invoice 销售发票
(c)/&~aE ^uUA41o`eJ 111.price list 价目表
~$K{E[^< _xh)]R 112.positive confirmation request 积极式询证函
])F+ C/Px1 .lb]Xa*n 113.negative confirmation request 消极式询证函
F*J1w|)F0 pp(09y`] 114.purchase requisition 请购单
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H e9 115.receiving report 验收报告
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U"8Hw@ co8R-AB 117.manufacturing overhead 制造费用
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=* P=,\wM6T| 118.material requisition 领料单
A+Isk{d AA^K/y 119.inventory-taking 存货盘点
W3!-;l TPBQfp%HU 120.bond certificate 债券
Q]TZyk 5`fUR/|[ 121.stock certificate 股票
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1.GuF 122.audit report 审计报告
+8Q @R)3 e< @$(w 123.entity 被审计单位
O@@nGSc@ "$(D7yFO 124.addressee of the audit report 审计报告的收件人
ej_u):G* JjI1^FRd 125.unqualified opinion 无保留意见
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iYT?6Y|+ 126.qualified opinion 保留意见
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Ix_w.f=8 127.disclaimer of opinion 无法表示意见
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VD^X* 128.adverse opinion 否定意见
Rq+7&%dy DjK7_'7(L 查看《
注会考试《审计》中的128个英文单词(一) 》
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