61.assessed level of material misstatement risk 重大错报风险的评估水平
bhl9:`s Zv0'OX~8i 62.simall business 小规模企业
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L29) 63.accounting system
会计系统
%p(X*mVX 2@6Qifxd@ 64.test of control 控制测试
aBd>.]l? c(kYCVc 65.walk-through test 穿行测试
HdR TdV i*]$_\yl" 66.communication 沟通
e#AmtheZR U>i}C_7g 67.flow chart 流程图
zcy`8&{A<? =o)B1(v@. 68.reperformance of internal control 重新执行
cGSG}m@B` [ KDNKK 69.audit evidence
审计证据
p[K!.vOt+ O@>ZYA% 70.substantive procedures 实质性程序
[w*]\x'S -l~+cI \2 71.assertions 认定
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|] ?orLc,pU^ 72.esistence 存在
DC~ 1}|B" RhWW61!" 73.occurrence 发生
"$n ff=] Zet80|q 74.completeness 完整性
;lQ>>[* l*z+<c6$_ 75.rights and obligations 权利和义务
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B6 76.valuation and allocation 计价和分摊
O9*l6^Scw )*L=$0R 77.cutoff 截止
P9o=G=i T<%%f.x[s 78.accuracy 准确性
(j-_iOQ]i+ p4@0[z' 79.classification 分类
pupt__NZ)n 4iv&!hAc; 80.inspection 检查
3ESrd"W= _/J`v`}G 81.supervision of counting 监盘
F@b=S0}K 0}"'A[xE 82.observation 观察
]G~Z'fs<( X>i{288M3 83.confirmation 函证
C{>dE:*K^ d5"rCd[ 84.computation 计算
oL7F^34; RB9ZaL\ 85.analytical procedures 分析程序
!E6QED" .JBTU>1]_n 86.vouch 核对
T7^?j :kJ/ )S`=y-L$ 87.trace 追查
X2E=2tXl`7 O Cnra 88.audit sampling 审计抽样
B%WkM\\!^ T0@$6&b%\z 89.error 误差
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CT> !ou;yE&<, 90.expected error 预期误差
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r&_e3#]* nE56A#,Q, 92.sampling risk 抽样风险
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<cFj-Ys(T ~|S}$|Mi50 94.sampling unit 抽样单位
}S;A%gYm 3U'l'H, 95.statistical sampling 统计抽样
7u:QT2=& 9TbbIP1 96.tolerable error 可容忍误差
yG^pND>_df xkQT#K=i 97.the risk of under reliance 信赖不足风险
}tQ^ch; Q J(SGa Hm@ 98.the risk of over reliance 信赖过度风险
[@2$W?0i DUwms"I,% 99.the risk of incorrect rejection 误拒风险
xX@9wNYD iqFC~].) 100. the risk of incorrect acceptance 误受风险
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dl(!{tZ# 0]zMb^wo 103.cash receipt 现金收入
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%a]Imsm 104.cash disbursement 现金支出
K'y|_XsBB) 03.\!rZZ 105.bank statement 银行对账单
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j6c 106.bank reconciliation 银行存款余额调节表
agq4Zy !;K zR& 107.balance sheet date
资产负债表日
ijDXh y $&&+2?cx0 108.net realizable value 可变现净值
7.]H9 T:" .{h-i 109.storeroom 仓库
}D-jTZlC )iJv?Y\] 110.sale invoice 销售发票
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h6N3d =mSu^q(l 111.price list 价目表
j<k-w DG}s`' 112.positive confirmation request 积极式询证函
h^,av^lg^ =&<d4'(Qk 113.negative confirmation request 消极式询证函
8T[<&<^- l&5Tft 114.purchase requisition 请购单
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<+<Nsza 0\,! 117.manufacturing overhead 制造费用
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TD4^' V9D q<y-y 118.material requisition 领料单
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g2UP 119.inventory-taking 存货盘点
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C8 120.bond certificate 债券
q,> C^p|2b IVVX3RI 121.stock certificate 股票
h6}rOchj /,~g"y.;, 122.audit report 审计报告
o' v!83$L F%.UpV, 123.entity 被审计单位
LIKQQ |9p0"#4u 124.addressee of the audit report 审计报告的收件人
Q3Y(K\ +~= j3U 125.unqualified opinion 无保留意见
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[~0<uO Xoha.6$l5 126.qualified opinion 保留意见
c|Z6p{)V 7#SfuZ0@ 127.disclaimer of opinion 无法表示意见
rU(-R@[" Q- w_@~ 128.adverse opinion 否定意见
CNhLp# G_zK .N 查看《
注会考试《审计》中的128个英文单词(一) 》
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