61.assessed level of material misstatement risk 重大错报风险的评估水平
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P [,?5}'we 62.simall business 小规模企业
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P#Hq 63.accounting system
会计系统
+ebmve \+ ?VRf5 Cr- 64.test of control 控制测试
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gi#g)9HG M9ACaf@ 66.communication 沟通
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) LEn+0^hX 67.flow chart 流程图
>Y8\I P g.j] 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
&cuDGo. t,,W{M|E( 70.substantive procedures 实质性程序
q>5K:5 A(v5VvgZE 71.assertions 认定
SpJIEw =,w(D~ps 72.esistence 存在
/_{B_2i/> Uw5AHq). 73.occurrence 发生
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\H* 74.completeness 完整性
J)n^b Z#znA4;) 75.rights and obligations 权利和义务
/O{iL:` +DwE~l 76.valuation and allocation 计价和分摊
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1z#? 77.cutoff 截止
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h*B7UzCg 9ymx; 79.classification 分类
ApSzkPv* zkb[u" 80.inspection 检查
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d& 1G`zwfmh~ 81.supervision of counting 监盘
p"tCMB PHU$<> 82.observation 观察
2Y1y;hCK ~pWV[oUD 83.confirmation 函证
d]r?mnN W pz0Q@ n/X 84.computation 计算
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<<`9, 85.analytical procedures 分析程序
reI4!,x L&LAh&%{2 86.vouch 核对
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87.trace 追查
wY xk[)&Y )l6(ss!J 88.audit sampling 审计抽样
kK%@cIXS3 :D:Y-cG*n< 89.error 误差
YMr2Dv\y q~6a$8+t 90.expected error 预期误差
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&1Cif$Y4w 91.population 总体
f~P~% |YcYWok 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
b"pN; v ,R[<+!RS 95.statistical sampling 统计抽样
E>isl" ]QSQr* 96.tolerable error 可容忍误差
>41K>=K DDBf89$\ 97.the risk of under reliance 信赖不足风险
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)HG 98.the risk of over reliance 信赖过度风险
7 0Wy]8<P Oh;V%G 99.the risk of incorrect rejection 误拒风险
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MwLC AYsiaSTRqW 100. the risk of incorrect acceptance 误受风险
]6;G# %(A@=0r# 101.working trial balance 试算平衡表
MmH(dp+ _jM+;=f 102.index and cross-referencing 索引和交叉索引
avy@)iO7 -Ic<.ix 103.cash receipt 现金收入
}m93AL_y W(o#2;{ln 104.cash disbursement 现金支出
0w!:YB ,} =;{8)m 105.bank statement 银行对账单
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&-%<o 106.bank reconciliation 银行存款余额调节表
kJ"}JRA< Z)!#+m83>- 107.balance sheet date
资产负债表日
q854k+C I/_,24[ 108.net realizable value 可变现净值
iD)P6" ]zh6[0V7V 109.storeroom 仓库
iJSyi;l| nJR(lXWO 110.sale invoice 销售发票
ZsN3 MbY o+g\\5s 111.price list 价目表
/NUu^ N PMZ*ECIJU 112.positive confirmation request 积极式询证函
I<!,_$: L8?;A9pc() 113.negative confirmation request 消极式询证函
n0b{Jg * :LLz$[c8 114.purchase requisition 请购单
'tY y_ :Fdk`aC 115.receiving report 验收报告
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+?^lnoX N{?Qkkgx 117.manufacturing overhead 制造费用
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v-XB\|f 1i}p?sU 119.inventory-taking 存货盘点
N >k,"=N/ 9M7Wlx2 120.bond certificate 债券
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3`S 122.audit report 审计报告
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123.entity 被审计单位
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G 124.addressee of the audit report 审计报告的收件人
?<~P)aVVj VL2ACv( 125.unqualified opinion 无保留意见
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.C8N 126.qualified opinion 保留意见
seA=7c5E 2o1 RJk9 127.disclaimer of opinion 无法表示意见
Atod&qH -9yWf8; 128.adverse opinion 否定意见
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Wrh3 cWp5pGIzfp 查看《
注会考试《审计》中的128个英文单词(一) 》
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