61.assessed level of material misstatement risk 重大错报风险的评估水平
V+-%$-w> =`99ez+y 62.simall business 小规模企业
;MR8E9 9K~X}]u 63.accounting system
会计系统
z'j4^Xz?%$ N-y[2]J90 64.test of control 控制测试
Wi)Y9frE i=nd][1n 65.walk-through test 穿行测试
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q0 66.communication 沟通
(gQP_Oa( RG0kOw0 67.flow chart 流程图
;M1# M: b<n*wH 68.reperformance of internal control 重新执行
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*7 e?,n> 69.audit evidence
审计证据
T1_O~< Z8%?ej`8 70.substantive procedures 实质性程序
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l 71.assertions 认定
.J"QW~g^ -U.>K,M 72.esistence 存在
SYkwM6 g]vo."}5E 73.occurrence 发生
";yey ] ose(#n4 0 74.completeness 完整性
C.].HQ ^CO{86V 75.rights and obligations 权利和义务
J}BN}|Y@2 JuQwZ]3ed 76.valuation and allocation 计价和分摊
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Umx"Ew 77.cutoff 截止
ct`j7[ R-LMV 78.accuracy 准确性
x{4{.s%+: :y'EIf 79.classification 分类
z?dd5.k eu={6/O 80.inspection 检查
B\S}*IE i'V(" 81.supervision of counting 监盘
,4:=n$e 0 FJ,"a%m/Q 82.observation 观察
/9ctmW1!< _Z7`tUS-j 83.confirmation 函证
'b)qP| `OFW^Esc 84.computation 计算
2Pow-o*r O,6Wdw3+-3 85.analytical procedures 分析程序
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86.vouch 核对
bd]9kRq1K 5EU~T.4C< 87.trace 追查
v{d$DZUs &^2SdF 88.audit sampling 审计抽样
5`Q j< Jvc:)I1NE7 89.error 误差
0vETg'r L4,b ThSG 90.expected error 预期误差
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Hz\@# <O5WY37"q 92.sampling risk 抽样风险
G %'xEr0n H2H`7 +I, 93.non- sampling risk 非抽样风险
'2GnA ws^ _Jy7` 4B. 94.sampling unit 抽样单位
b7XB l _%q~K (:: 95.statistical sampling 统计抽样
KL9k9|!p * xCY^_ 96.tolerable error 可容忍误差
AbxhNNK aaP_^m O 97.the risk of under reliance 信赖不足风险
q3AqU?f 6<EGH*GQ$ 98.the risk of over reliance 信赖过度风险
(:aU"5M fWZ( 99.the risk of incorrect rejection 误拒风险
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iB 101.working trial balance 试算平衡表
XeX"IhgS>E 4qdoF_ 102.index and cross-referencing 索引和交叉索引
zcKQD )] |GtvgvO, 103.cash receipt 现金收入
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l|=4FIMD 104.cash disbursement 现金支出
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Wc<CQcL" -QroT`gy 105.bank statement 银行对账单
SRwD`FF ];Z6=9n 106.bank reconciliation 银行存款余额调节表
; h\T7pwwb ,$0-I@*V 107.balance sheet date
资产负债表日
Y8zTw`:V XEgJ7h_ 108.net realizable value 可变现净值
C,An\lsT yEq7ueJ' 109.storeroom 仓库
T9C_=0(hn )V\@N*L`ik 110.sale invoice 销售发票
< cvh1~>( U}LW8886 111.price list 价目表
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2 %dL96 112.positive confirmation request 积极式询证函
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(m|KK H5T_i$W 114.purchase requisition 请购单
3''Sx8p O2?C * 115.receiving report 验收报告
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6RnzT d v1TFzcHl< 117.manufacturing overhead 制造费用
/'+>/ MKl0 d 118.material requisition 领料单
}(oeNPM8 x@t?7 o\& 119.inventory-taking 存货盘点
%up?70 &EfQ%r}C 120.bond certificate 债券
Fl-\{vOn $KK~KEZ2 121.stock certificate 股票
U[@y8yN6M 5o#JHD 122.audit report 审计报告
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9hA~rj >Icr4?zq 123.entity 被审计单位
xG9Sk i"WYcF| 124.addressee of the audit report 审计报告的收件人
~SnUnNDm ` /ad9Q~nJ 125.unqualified opinion 无保留意见
?, S/>SP ''y.4dvX 126.qualified opinion 保留意见
UFG_ZoD+ l4OrlS/ 5 127.disclaimer of opinion 无法表示意见
aQCu3T uM-,}7f7 128.adverse opinion 否定意见
X\AH^I6S _)M,p@!?=h 查看《
注会考试《审计》中的128个英文单词(一) 》
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