61.assessed level of material misstatement risk 重大错报风险的评估水平
_e?(Gs0BM 5SK.R;mn 62.simall business 小规模企业
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会计系统
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Ky 64.test of control 控制测试
pG|DT ? ^LnCxA&QH 65.walk-through test 穿行测试
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a? ?N`W, 66.communication 沟通
fw-LZ][ #&$4tTl 67.flow chart 流程图
3tgct <" ;H}?8L 68.reperformance of internal control 重新执行
%7hYl'83 )FgcNB1|7 69.audit evidence
审计证据
uS<&$JH 1 "4AS_Q 70.substantive procedures 实质性程序
:]?I| .a %40|7O 71.assertions 认定
hL&z"_` 7MBz&wE^f 72.esistence 存在
kkh#VGh" R|5w :+=z 73.occurrence 发生
J/)Q{*`_ fkYa 74.completeness 完整性
Thz&wH`W 6LUB3;g7 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
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!uwD EXo"F*gW 77.cutoff 截止
QCMt4`%'u q?JP\_o: 78.accuracy 准确性
;B!&( 50e ](3=7!!J 79.classification 分类
nww,y 6J-tcL*4"% 80.inspection 检查
QL d)9=hp;,V 81.supervision of counting 监盘
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#P [9*+s 82.observation 观察
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%~G)xK?W* 0(HUy`]> 84.computation 计算
1[mX_ }K 8*6U4R 85.analytical procedures 分析程序
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ukK8R$ o5A@U0c_ 86.vouch 核对
rr9N(AoxW C+jlIT+ 87.trace 追查
_@SC R% Pv/$;R% 88.audit sampling 审计抽样
qK,rT*5= X`#vH8 89.error 误差
-PoW56 V+-%$-w> 90.expected error 预期误差
r m\] =`99ez+y 91.population 总体
lfK sqe" p~BEz?e 92.sampling risk 抽样风险
c7,p5[ $CRu?WUS]' 93.non- sampling risk 非抽样风险
"V}WV!w q\/ph(HF 94.sampling unit 抽样单位
h b_"E, `F /*i[MB 95.statistical sampling 统计抽样
_?CyKk\I :)p\a1I[* 96.tolerable error 可容忍误差
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</l 97.the risk of under reliance 信赖不足风险
+9<"Y6 :[kfWai #( 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
+<a-;e{ wQEsq< 100. the risk of incorrect acceptance 误受风险
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8R%B 101.working trial balance 试算平衡表
+DU^"q= )%dxfwd6 102.index and cross-referencing 索引和交叉索引
QV)>+6\ _Dr9 w&;< 103.cash receipt 现金收入
Py y!B k#liYw I 104.cash disbursement 现金支出
nl5A{ s ,)@njC?J 105.bank statement 银行对账单
E2K{9@i ]l>LU2 sx 106.bank reconciliation 银行存款余额调节表
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Umx"Ew dhv?36uE 107.balance sheet date
资产负债表日
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Dcj\=8 x{4{.s%+: 108.net realizable value 可变现净值
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109.storeroom 仓库
eu={6/O B\S}*IE 110.sale invoice 销售发票
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teC@k ,4:=n$e 0 111.price list 价目表
,.9k)\/V /9ctmW1!< 112.positive confirmation request 积极式询证函
R!f<6l8#W J?{@pA 113.negative confirmation request 消极式询证函
iR?}^|] HxSq&j*F 114.purchase requisition 请购单
,2YZB*6h{ =' uePM") 115.receiving report 验收报告
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4>A|2+K\ 7UIf 117.manufacturing overhead 制造费用
J-#V_TzJ? @`$'sU 118.material requisition 领料单
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{ETM > 'X<4";$mU 120.bond certificate 债券
*5IB@^< KpA1Ac)T 121.stock certificate 股票
|Dt_lQp# hw$!LTB2 122.audit report 审计报告
%UAF~2]g 2ah%,o 123.entity 被审计单位
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.w )fHr]#v 124.addressee of the audit report 审计报告的收件人
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p_|pC' 125.unqualified opinion 无保留意见
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C];P yQS 126.qualified opinion 保留意见
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)adV`V%=> 127.disclaimer of opinion 无法表示意见
AdVc1v&> 7:,f|> 128.adverse opinion 否定意见
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} 查看《
注会考试《审计》中的128个英文单词(一) 》
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