61.assessed level of material misstatement risk 重大错报风险的评估水平
O>~@>/# YD[AgToo0 62.simall business 小规模企业
Mlc_w19C9 Z e>R@rK 63.accounting system
会计系统
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uiC%T 64.test of control 控制测试
E+i(p+=4 sxr,]@ 65.walk-through test 穿行测试
q`mxN!1[ i ZPNss 66.communication 沟通
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n@tt.n!{l 1|8Bv0-b 68.reperformance of internal control 重新执行
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1Gmga5 wtSU43D 69.audit evidence
审计证据
aPlEM_escS 3PvxU|*F 70.substantive procedures 实质性程序
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WKJ37od 71.assertions 认定
mlc8q s (hOD 72.esistence 存在
-3yK>\y=| y@v)kN)Y9\ 73.occurrence 发生
7*{l\^ism; 3r#['UmT 74.completeness 完整性
t0fgG/f' qN1fWU#$ 75.rights and obligations 权利和义务
G9-ETj} ]v}W9{sY 76.valuation and allocation 计价和分摊
oU,8?(}'~ syLdm3d| 77.cutoff 截止
##''d||u e46`"}r 78.accuracy 准确性
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V+D5<nICr 79.classification 分类
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[ w=?nD6Xhz 80.inspection 检查
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#Pk{emYW 81.supervision of counting 监盘
>Z*b0j JtY$AP$ 82.observation 观察
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[& yw:%)b{ 84.computation 计算
l"JM%LV E4o{Z+C 85.analytical procedures 分析程序
qbSI98rw +dLUq2 86.vouch 核对
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XsvF 87.trace 追查
esZhX)dS Y(`Bc8h 88.audit sampling 审计抽样
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;OK 89.error 误差
x1`w{5;C 2 H0tu3Pqk 90.expected error 预期误差
!21G$[H Has}oe[ 91.population 总体
h{o,*QL wQ+il6 92.sampling risk 抽样风险
N/WtQSl N:Q.6_%^ 93.non- sampling risk 非抽样风险
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5:7H8 94.sampling unit 抽样单位
"LDNkw' zqU$V~5;rG 95.statistical sampling 统计抽样
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Yc\O:Qq EP;ts 96.tolerable error 可容忍误差
rtJ@D2Hj^ xe6V7Wi/Tt 97.the risk of under reliance 信赖不足风险
FTEC=j$ln jqvw<+# 98.the risk of over reliance 信赖过度风险
nm\f$K>Pg n%\\1 99.the risk of incorrect rejection 误拒风险
%.Btf3y~ h*KDZ+{) 100. the risk of incorrect acceptance 误受风险
gO*Gf2AG dk1q9Tx 101.working trial balance 试算平衡表
4MDVR/Z7 a'-xCV|^ 102.index and cross-referencing 索引和交叉索引
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%r6_['T =;n>#< 104.cash disbursement 现金支出
jQz^)8)B M@q)\UQ' 105.bank statement 银行对账单
@|<nDd{2 NE`;=26c 106.bank reconciliation 银行存款余额调节表
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er t:lDFv4s 107.balance sheet date
资产负债表日
&q4~WRnzJk gjK: a@{ 108.net realizable value 可变现净值
HW_2!t_R zN9@.!?X2 109.storeroom 仓库
dUn]aS c uAp,! 110.sale invoice 销售发票
P*Jk 8MK#G *a_QuEw_k 111.price list 价目表
/L$q8 + Z$Ps_Ik 112.positive confirmation request 积极式询证函
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lr)MySsu#H 113.negative confirmation request 消极式询证函
ZFX}=?+ 4K;0.W;~| 114.purchase requisition 请购单
/Yww G;1 {Xpjm6a7 115.receiving report 验收报告
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`+KLE(]vyH 117.manufacturing overhead 制造费用
EG=U](8T ;F, 6]LH! 118.material requisition 领料单
@ohJ' o'P[uB/ 119.inventory-taking 存货盘点
bX`]<$dr3 b1e)w?n 120.bond certificate 债券
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S|1Q@S9 121.stock certificate 股票
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6$L 122.audit report 审计报告
j\.pS^+ 0B`rTLwB 123.entity 被审计单位
/oM&29 jy 8p~[8} 124.addressee of the audit report 审计报告的收件人
u*Y!=IT WIwGw %_~ 125.unqualified opinion 无保留意见
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r {G? 126.qualified opinion 保留意见
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OJcI0(G E&W4`{6K4 128.adverse opinion 否定意见
cz>`$Zz V SH64 查看《
注会考试《审计》中的128个英文单词(一) 》
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