61.assessed level of material misstatement risk 重大错报风险的评估水平
:a(er'A [_ESR/&N 62.simall business 小规模企业
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funRy %{s<h6{R 63.accounting system
会计系统
)2C`;\/: n\&[^Q#b| 64.test of control 控制测试
rWEJCFa Ul7)CT2: 65.walk-through test 穿行测试
mu0ER 3o *?%DdVrO@ 66.communication 沟通
9.f/d4 W#E-vi+l 67.flow chart 流程图
6!])\Ay + |MHi C 68.reperformance of internal control 重新执行
:Zl@4} P#bZtWx'<N 69.audit evidence
审计证据
0t?: .p&4]6 70.substantive procedures 实质性程序
_n(O?M&x hSE\RX 9 71.assertions 认定
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72.esistence 存在
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7zGE 73.occurrence 发生
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| 74.completeness 完整性
_oxhS!.* Nw'i;}0v7r 75.rights and obligations 权利和义务
&wr0HrE\ $+qJ#0OE$ 76.valuation and allocation 计价和分摊
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chW 1UE 77.cutoff 截止
E'zLgU)r` VeidB!GyP 78.accuracy 准确性
q"4{GCavN -v#0.3zm 79.classification 分类
.^0@^%Wi :786Z,') 80.inspection 检查
oA`'~~! :it52*3= 81.supervision of counting 监盘
Svj%O( \?A 7{IY 82.observation 观察
CEjMHP$= Lgl%fO/<t 83.confirmation 函证
H@o3u>} )e`$'y@L$ 84.computation 计算
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>1a 85.analytical procedures 分析程序
["VUSa #]pFE.o 86.vouch 核对
8TIc;'bRM ~YO99PP 87.trace 追查
GF[onfQY7 &y"e|aE 88.audit sampling 审计抽样
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"7 89.error 误差
<hazrKUn A7,TM& 90.expected error 预期误差
M:i;;)cq V'y,{YpP 91.population 总体
N9 yL(2 }_m/3*x_ 92.sampling risk 抽样风险
W=j 60?/Z2w5 93.non- sampling risk 非抽样风险
Oo<L~7B uaN0X" 94.sampling unit 抽样单位
J+tpBPmb x-0S-1M 95.statistical sampling 统计抽样
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E( R+Q..9P 96.tolerable error 可容忍误差
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{ 97.the risk of under reliance 信赖不足风险
;^VLx)q SJ4[n.tPI 98.the risk of over reliance 信赖过度风险
dNd(57 {z:aZ]QhKc 99.the risk of incorrect rejection 误拒风险
]Q-*xho eP6`"<UM 100. the risk of incorrect acceptance 误受风险
. AJ(nJ) 6S*L[zBnA\ 101.working trial balance 试算平衡表
xfYDjf :< }cUq1r-bW 102.index and cross-referencing 索引和交叉索引
Hxe!68{aR Bg.~#H 103.cash receipt 现金收入
8{QN$Qkn M}Sn$h_ 104.cash disbursement 现金支出
fX"cQ& q^5j&jx Vl 105.bank statement 银行对账单
;la sk4| "`;$wA 106.bank reconciliation 银行存款余额调节表
ro:B[XE 3sUTdCnNf 107.balance sheet date
资产负债表日
op!8\rM<e 3^NHVg 108.net realizable value 可变现净值
Lh eOGM wQ!C9Gp3e 109.storeroom 仓库
BllS3I}V X6hm,0[ 110.sale invoice 销售发票
R'M=`33M !kAjne8]d 111.price list 价目表
NF9fPAF%; SvE3E$* 112.positive confirmation request 积极式询证函
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N 113.negative confirmation request 消极式询证函
9eG{"0) :xqhPr]e 114.purchase requisition 请购单
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)_ 115.receiving report 验收报告
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la37cG r1vF/yt( 117.manufacturing overhead 制造费用
W@"s~I6 +hoZW R 118.material requisition 领料单
nd~cpHQR^ J/OG\} 119.inventory-taking 存货盘点
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_M,Y 120.bond certificate 债券
#kho[`9 wlSl ~A/s 121.stock certificate 股票
c*fMWtPp kBF.TGT[l 122.audit report 审计报告
G) <NzZo |AgdD 123.entity 被审计单位
L$T23*9XY .X2fu/} 124.addressee of the audit report 审计报告的收件人
>"Tivc5 }bkQr)us 125.unqualified opinion 无保留意见
W DrC GPyr;FV!s 126.qualified opinion 保留意见
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V 6kO #RfNk;kaA 127.disclaimer of opinion 无法表示意见
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3 ZeB"k)FI> 128.adverse opinion 否定意见
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Yet+<" 查看《
注会考试《审计》中的128个英文单词(一) 》
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