61.assessed level of material misstatement risk 重大错报风险的评估水平
2:5Go +56N}MAs 62.simall business 小规模企业
91f{qq=#J{ ke2zxX2f 63.accounting system
会计系统
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3u 64.test of control 控制测试
=EJ8J;y_f @\*`rl] 65.walk-through test 穿行测试
Lm-f0\( SEKR`2Zz, 66.communication 沟通
ZVX1@p plNoI1st 67.flow chart 流程图
g5&ZXA HNUpgNi 68.reperformance of internal control 重新执行
"?*B2*|}` Oj=g;iY 69.audit evidence
审计证据
H*.v*ro9_ .8%&K0 70.substantive procedures 实质性程序
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[ 72.esistence 存在
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p 73.occurrence 发生
2%?Kc]JY9 QbJE+m5 74.completeness 完整性
V3S"LJ >b7Yk)[% 75.rights and obligations 权利和义务
9^?2{aP% XQ'$J_hC 76.valuation and allocation 计价和分摊
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g:- Vg^yjP{sv 77.cutoff 截止
(.J6>"K< rff_=(?i 78.accuracy 准确性
A(D>Zh6 o@ t5aX9WIW 79.classification 分类
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%B 80.inspection 检查
$jg~a P<CPA7K 81.supervision of counting 监盘
%ONU0xtq k 6fm oIK{ 82.observation 观察
79z/(T+ 'WNq/z"X 83.confirmation 函证
no$X0ia dDbH+kqO 84.computation 计算
N0pA ,& %oOSmt 85.analytical procedures 分析程序
kmg/hNtN TV Zf@U 86.vouch 核对
=TGa\iclpB oe*fgk/o9 87.trace 追查
:-Wh'H( E{'Y>gB6 88.audit sampling 审计抽样
Bun^EJ) !GJT-[ 89.error 误差
&s{d r 0}`0!Kv 90.expected error 预期误差
d"=)=hm! Ou_2UT 91.population 总体
3V]08 V)fF|E~0 92.sampling risk 抽样风险
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m8{yh 93.non- sampling risk 非抽样风险
'=+gweM D/ tCB-+ 94.sampling unit 抽样单位
9T\\hM)k zWrynJ}s 95.statistical sampling 统计抽样
?L| Ai\| YIs_.CTi 96.tolerable error 可容忍误差
GMY[Gd t~|`RMn" 97.the risk of under reliance 信赖不足风险
!ir%Pz^) Byh!Snoe 98.the risk of over reliance 信赖过度风险
w!b;.l RNopx3 99.the risk of incorrect rejection 误拒风险
!y862oKD q26qY5D 100. the risk of incorrect acceptance 误受风险
p@?ud% Z kBWVZb 101.working trial balance 试算平衡表
1 XpqnyL& GF36G?iEi 102.index and cross-referencing 索引和交叉索引
ezA&cZ5 ( m7qc 103.cash receipt 现金收入
O<J<)_W) fRwr}n' 104.cash disbursement 现金支出
yJ>Bc wn.UjxX. 105.bank statement 银行对账单
!ZM*)6^ yuhY )T 106.bank reconciliation 银行存款余额调节表
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资产负债表日
)=!|^M im9Pj b% 108.net realizable value 可变现净值
It]GlxMX %NcBq3 109.storeroom 仓库
R*H-QH/H1 ]l"9B'XR 110.sale invoice 销售发票
wjTW{Bg~G xg4wtfAbS 111.price list 价目表
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-8n- 112.positive confirmation request 积极式询证函
<.{OIIuk I/zI\PP, 113.negative confirmation request 消极式询证函
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4( 114.purchase requisition 请购单
/Ri-iC > Pk6_ 1LV 115.receiving report 验收报告
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[KMS/'; ] >ktekO:H 118.material requisition 领料单
Icx)+Mq }vZTiuzC 119.inventory-taking 存货盘点
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pIPjTQ?cq AgWG4C= 121.stock certificate 股票
5*O]`Q7 /S9n!H:MT 122.audit report 审计报告
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XUK%O8N#9 123.entity 被审计单位
-3SRGr i x_a 124.addressee of the audit report 审计报告的收件人
p+;x&h)[l P u}PE-b 125.unqualified opinion 无保留意见
%1M!4**W b{,vZhP- 126.qualified opinion 保留意见
F~3 &@TWi ^t[br6G 127.disclaimer of opinion 无法表示意见
D7C%Y^K]>E ^ lG^. 128.adverse opinion 否定意见
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0bX: N8Un42 查看《
注会考试《审计》中的128个英文单词(一) 》
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