61.assessed level of material misstatement risk 重大错报风险的评估水平
7]u_ b7xOm"X,N 62.simall business 小规模企业
t`&mszd~T d+P<ce2G 63.accounting system
会计系统
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U'b}%[ 64.test of control 控制测试
hTAc}'^$ e+Mm!\;` 65.walk-through test 穿行测试
rfdA?X{Q0 Wsd_RT }ww 66.communication 沟通
ZyU/ .Uk 9&kY>M>z0 67.flow chart 流程图
8fvKVS M2:3k 68.reperformance of internal control 重新执行
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vIo) Lo'GfHE 69.audit evidence
审计证据
tm34Z''.> k"dE?v\cG 70.substantive procedures 实质性程序
Yo5ged]i U2_; 71.assertions 认定
%LdBO1D0 `h'Ab63 72.esistence 存在
/ORK9g ,9:v2=C_ 73.occurrence 发生
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74.completeness 完整性
4`CO>Q <1sUK4nQ, 75.rights and obligations 权利和义务
oPAc6ObOV~ 6(Cjak+~! 76.valuation and allocation 计价和分摊
_n*gj- 10dK%/6/O 77.cutoff 截止
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&ew}'*9) ]~m=b`o 78.accuracy 准确性
ojWf]$^y} s0Y7`uD^ 79.classification 分类
Sr6iQxE <1V>0[[e 80.inspection 检查
A[88IMZs 0,LUi*10 81.supervision of counting 监盘
i[U=-4 J $iy(+} 82.observation 观察
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FP6JfI8 tN)Vpb\J 84.computation 计算
>vfLlYx C5^N)-]" 85.analytical procedures 分析程序
Fw#wVs)@: H,fVF837 86.vouch 核对
uvD*]zX xUs1-O1i 87.trace 追查
KC\W6|NtGj VDy_s8Z# 88.audit sampling 审计抽样
J:;nN-\j 1 rmN) 89.error 误差
n{F&GE=" SMm$4h R 90.expected error 预期误差
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91.population 总体
XOY\NMo f2$<4Hhmm 92.sampling risk 抽样风险
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ukXKUYNm8 e]d\S]5 94.sampling unit 抽样单位
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\N+#' p["20?^ 96.tolerable error 可容忍误差
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u85 97.the risk of under reliance 信赖不足风险
I#t#%!InH U| 1&=8l 98.the risk of over reliance 信赖过度风险
oo,3mat2C hrnY0 99.the risk of incorrect rejection 误拒风险
oO,"B8a *&yt;|y 100. the risk of incorrect acceptance 误受风险
/\uW[mt Ds%~J 101.working trial balance 试算平衡表
}2_i<4,L T;JA.=I 102.index and cross-referencing 索引和交叉索引
ZGWZ2>k `lq[6[n 103.cash receipt 现金收入
"/U~j4O h`p9H2}0 104.cash disbursement 现金支出
c"@,|wCUi q0]Z` <w 105.bank statement 银行对账单
_M}}H3 fyt`$y_E[ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
~bk+JK- > s av 108.net realizable value 可变现净值
J"RmV@| 2JRX ;s~ 109.storeroom 仓库
Ra?0jcSQ$ Q" an6ht| 110.sale invoice 销售发票
HTUY|^^D < {dV= 111.price list 价目表
VYN1^Tp 'uA$$~1 112.positive confirmation request 积极式询证函
#~88[i-6 T$;N8x[ 113.negative confirmation request 消极式询证函
p=U5qM.O |yow(2(F@ 114.purchase requisition 请购单
#AUz.WHD ('.r_F 115.receiving report 验收报告
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6*H F`@( 0FD+iID 117.manufacturing overhead 制造费用
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m`lsUN, 14v,z;HXj 119.inventory-taking 存货盘点
+'!vm6 Tb6c]?'U 120.bond certificate 债券
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123.entity 被审计单位
Z,osdF #e8NF,H5 124.addressee of the audit report 审计报告的收件人
RGim):1e \!4sd2Yi 125.unqualified opinion 无保留意见
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]B9 126.qualified opinion 保留意见
7 n=fB#!*3 [!E8 C9Q#! 127.disclaimer of opinion 无法表示意见
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DQ 128.adverse opinion 否定意见
3;J)&(j0 fX HNm$"n 查看《
注会考试《审计》中的128个英文单词(一) 》
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