61.assessed level of material misstatement risk 重大错报风险的评估水平
G$;cA:p-j <l<6W-I 62.simall business 小规模企业
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&/_{T #hXxrN 63.accounting system
会计系统
RhkTN'vO "&@{f:+ 64.test of control 控制测试
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EGpI@ {pC$jd>T 65.walk-through test 穿行测试
06[HE7 I !O5+Er 66.communication 沟通
=-/sB>-C 6dhzx; A 67.flow chart 流程图
hp}JKj@ 5 TLE%#G@+ 68.reperformance of internal control 重新执行
Dw<bLSaW& mEyIbMci 69.audit evidence
审计证据
_=HNcpDA;0 Em(Okr,0 70.substantive procedures 实质性程序
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) 71.assertions 认定
g1~wg$`S8S 8LUl@!4b 72.esistence 存在
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B% +NVXFjPC 74.completeness 完整性
LR3>_t _}tPtHPa/ 75.rights and obligations 权利和义务
h;):TFiC >.-4CJ])d 76.valuation and allocation 计价和分摊
5 hW#BB =ba1::18 77.cutoff 截止
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l YpoS ~bz$] o-< 79.classification 分类
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WTbd l V,]Fh5f 80.inspection 检查
hp@F\9j ?%$~Bb _ 81.supervision of counting 监盘
Xq}}T%jcd u-*z#e_L0 82.observation 观察
8\p"V.o> <MoyL1= 83.confirmation 函证
_%(.OR k}!'@ 84.computation 计算
K9+\Z g @NwW& 85.analytical procedures 分析程序
0bOT&Z^ P3v4!tR 86.vouch 核对
Ok<,_yh |?TX^) 87.trace 追查
M5 ^qc V>c !V9w 88.audit sampling 审计抽样
yw{r:fy ,\N4tG1\ 89.error 误差
NdrR+t^# @U9`V&])F[ 90.expected error 预期误差
H3( @Q^9 )>@%;\qV 91.population 总体
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0Y-X 92.sampling risk 抽样风险
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BbG2k 93.non- sampling risk 非抽样风险
p!DOc8a.\e s"p\-Z 94.sampling unit 抽样单位
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8 u#NX`_ 95.statistical sampling 统计抽样
$LiBJ~vV< b*ja,I4 96.tolerable error 可容忍误差
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Q* 97.the risk of under reliance 信赖不足风险
tlB-s; KNR7Igw?} 98.the risk of over reliance 信赖过度风险
"Y@q?ey[1 %,e,KcP' 99.the risk of incorrect rejection 误拒风险
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Ryh}Ax" >=;hnLu 100. the risk of incorrect acceptance 误受风险
7spZe" N#XC%66qy! 101.working trial balance 试算平衡表
dx+xs& VCwC$ts 102.index and cross-referencing 索引和交叉索引
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y|&[Z 103.cash receipt 现金收入
_&S;*?K. 6C/Pu!Sx? 104.cash disbursement 现金支出
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AxV7k 106.bank reconciliation 银行存款余额调节表
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^YOT< KtArV 107.balance sheet date
资产负债表日
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,<Wt8'e 108.net realizable value 可变现净值
g:@4/+TSt :jC$$oC]. 109.storeroom 仓库
.zTkOkL %(]B1Zg6, 110.sale invoice 销售发票
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7P]i|Q{ 1(RRjT9 112.positive confirmation request 积极式询证函
vP=H 2P y Pg0:o- 113.negative confirmation request 消极式询证函
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/}rZ+ 114.purchase requisition 请购单
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|gHdTb1 117.manufacturing overhead 制造费用
6/ T/A+u %LD(S* >7 118.material requisition 领料单
{u-J?(s} 4wGBB{X 119.inventory-taking 存货盘点
IiJ$Ng sx]{N 120.bond certificate 债券
A/"2a55 72_+ b 121.stock certificate 股票
h:sf?X[ .}T- R? 122.audit report 审计报告
qq3/K9 #y 4bL? V^@7 123.entity 被审计单位
p"- %~%J= k8@bQ"#b 124.addressee of the audit report 审计报告的收件人
[:qJ1^U U (bpRX$is 125.unqualified opinion 无保留意见
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ve-[ 4mtO"'| 126.qualified opinion 保留意见
TBky+]p@ IKaW],sr# 127.disclaimer of opinion 无法表示意见
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P B-$zioZ 128.adverse opinion 否定意见
mN . E7hs+Mh 查看《
注会考试《审计》中的128个英文单词(一) 》
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