61.assessed level of material misstatement risk 重大错报风险的评估水平
$- %um IDos4nM27] 62.simall business 小规模企业
T!41[vm( < Mu`,Kv* 63.accounting system
会计系统
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dhsc 64.test of control 控制测试
)wD/<7; > cWE@P 65.walk-through test 穿行测试
/2/aMF(J cbm;45 L| 66.communication 沟通
6H U*, ~Sm6{L 67.flow chart 流程图
V'Kied+ 3)?WSOsL: 68.reperformance of internal control 重新执行
,tyPZR_ {~Jk (c~I 69.audit evidence
审计证据
hjFht+j1 k_1@?&3 70.substantive procedures 实质性程序
<BZC5b6 VX8CEO 71.assertions 认定
X;)/<:mX 39P55B/o% 72.esistence 存在
U\j g X {}Is&^3Z 73.occurrence 发生
@sg.0GR }Kp<w, 74.completeness 完整性
C3f\E: D) "gm5DE 75.rights and obligations 权利和义务
1%N*GJlwJ a9{NAyl<oo 76.valuation and allocation 计价和分摊
#\D74$D %3#C0%{x 77.cutoff 截止
BQg3+w:> AgSAjBP 78.accuracy 准确性
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a$~B0!;s e:'56?| 79.classification 分类
N_iy4W(NU 5.&)hmpg 80.inspection 检查
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vBF9!6X . 81.supervision of counting 监盘
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L 82.observation 观察
{R@V C5TV}Bq\ 83.confirmation 函证
C<(oaeQY 7/QK"0 84.computation 计算
7f ub^'_ J9]cs?`) 85.analytical procedures 分析程序
{en'8kS !Pnjr T 86.vouch 核对
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0 88.audit sampling 审计抽样
=_|G q| $>O~7Nfst7 89.error 误差
!f52JQyh s*yl&El/ 90.expected error 预期误差
LAxN?ok9gD C7NSmZ 91.population 总体
At=d//5FFP f?k0(rl 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
*4`5&) ` wxh\CBxG 94.sampling unit 抽样单位
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a[}? 95.statistical sampling 统计抽样
1r$-U h )< G(C,!,. 96.tolerable error 可容忍误差
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Gc 97.the risk of under reliance 信赖不足风险
J}xM+l7uY eZT8gKbjJ) 98.the risk of over reliance 信赖过度风险
\N0vA~N. 04|ZwX$>+ 99.the risk of incorrect rejection 误拒风险
4mo/MK&M: 5<ruN11G 100. the risk of incorrect acceptance 误受风险
>{Hg+/ [ZSC]w^ 101.working trial balance 试算平衡表
ye$_=KARP !mUJ["# 102.index and cross-referencing 索引和交叉索引
ktTP~7UVi \~,\| 103.cash receipt 现金收入
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3 u)r/#fUZ 104.cash disbursement 现金支出
/y-D_ 8~C}0H 105.bank statement 银行对账单
)>FAtE ekyCZ8iai 106.bank reconciliation 银行存款余额调节表
nA,=g'7S jC>ZMy8U)4 107.balance sheet date
资产负债表日
n~yKq"^ 6J,h}S 108.net realizable value 可变现净值
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`Uz.9_6 GE!nf6>Km 110.sale invoice 销售发票
N+c|0 jJiuq#;T3 111.price list 价目表
LvG$J* jD S\ 112.positive confirmation request 积极式询证函
!F
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vm+3!s:u GCN-T1HvA2 114.purchase requisition 请购单
WS n>P7sY Q;3`T7 115.receiving report 验收报告
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l\xE`-7 117.manufacturing overhead 制造费用
RG45S0Ygj R5=J :o 118.material requisition 领料单
S&UP;oc *$0*5d7 119.inventory-taking 存货盘点
s 7 nl jnp~ACN, 120.bond certificate 债券
zy$jTqDH n`Pl:L*kG 121.stock certificate 股票
n+=qT$w) }>@SyE'Q 122.audit report 审计报告
UiV#w#&P Z]b;%:>= 123.entity 被审计单位
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3#,6(k4> s&nat4{B 125.unqualified opinion 无保留意见
*Ze0V9$' bQ3<>e\%B 126.qualified opinion 保留意见
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O\, N@PwC( 127.disclaimer of opinion 无法表示意见
l3b=8yn. Q(w; 128.adverse opinion 否定意见
*RS/`a;, e+BZoK ^ 查看《
注会考试《审计》中的128个英文单词(一) 》
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