61.assessed level of material misstatement risk 重大错报风险的评估水平
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PK }Qjp,(ye 62.simall business 小规模企业
I+ZK \?Rs ~WS;)Q0| 63.accounting system
会计系统
3q*y~5&I }F=+*-SYZ 64.test of control 控制测试
v634{:'e vRm.#+Td 65.walk-through test 穿行测试
Aj`zT' $4yv)6G 66.communication 沟通
@^Tof5?F? {3RY4HVT? 67.flow chart 流程图
R-Y |; H ]BH 68.reperformance of internal control 重新执行
k(Z+(Y'{q~ )wU.|9o]M 69.audit evidence
审计证据
&Nx'Nq9y $Iuf(J-5[ 70.substantive procedures 实质性程序
k(n{$ i#I+ 71.assertions 认定
&V;^xMO! L%,tc~)A 72.esistence 存在
QN=a{ ["|' f 73.occurrence 发生
>h3r\r\n3 }kg?A oo 74.completeness 完整性
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R lSw9e<jYO 75.rights and obligations 权利和义务
L(tA~Z"k hX#s3)87 76.valuation and allocation 计价和分摊
]d#Lfgo Vl;GQe 77.cutoff 截止
MB423{j 2UYtFWB9o 78.accuracy 准确性
k/+-Tq; i~\fpay 79.classification 分类
%mR roR6 l?CUd7P(a 80.inspection 检查
QG\lXY, +hdD*}qauC 81.supervision of counting 监盘
*hI b&.j>= 82.observation 观察
:>gzWVE< h>v;1QO9D 83.confirmation 函证
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p8<Y5:` 84.computation 计算
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52% 85.analytical procedures 分析程序
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F %AbA(F 86.vouch 核对
=|IB= ^p#f B4z 87.trace 追查
f$a%&X6"- b#h?O} 88.audit sampling 审计抽样
;Ab`b1B {~DYf*RZ 89.error 误差
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:&Uw +pU\;x 90.expected error 预期误差
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I/ (p<QRb:&Z 91.population 总体
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/( 92.sampling risk 抽样风险
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}`c:u~j 93.non- sampling risk 非抽样风险
<b!ieK?\F3 `{fqnNJE 94.sampling unit 抽样单位
$M\|zUQu. P+pL2 BA 95.statistical sampling 统计抽样
z)Xf6& a~YFJAkg9 96.tolerable error 可容忍误差
M0`nr}g 5Cxh>,k 97.the risk of under reliance 信赖不足风险
BCV<( @c ;=X6pK 98.the risk of over reliance 信赖过度风险
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'4hRv 99.the risk of incorrect rejection 误拒风险
zI/)#^ SQ / G$8 j$ 100. the risk of incorrect acceptance 误受风险
<1[W Nj2[ $,ev <4I& 101.working trial balance 试算平衡表
%+oWW5q7 MdK!Y 102.index and cross-referencing 索引和交叉索引
9`}Wp2 @AUx%:}0Y: 103.cash receipt 现金收入
/0QGU4= K1>.%m 104.cash disbursement 现金支出
P9Hv){z Lv@JfN"O 105.bank statement 银行对账单
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D!IB`cA4 !}wJ+R ^2 106.bank reconciliation 银行存款余额调节表
Z!Sv/5xx vQ=W<>1 107.balance sheet date
资产负债表日
U#G[#sd> K A+%oE 108.net realizable value 可变现净值
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Qn?u PT4Xr=z = 109.storeroom 仓库
+7?p&-r)x ($*bwqp]} 110.sale invoice 销售发票
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XZZ)i_ 111.price list 价目表
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O| "Ws>{ 112.positive confirmation request 积极式询证函
8[(eV. wVk2Fr( 113.negative confirmation request 消极式询证函
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&1ICZ V x1C4 114.purchase requisition 请购单
~k+"!'1 {snLiCl 115.receiving report 验收报告
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y [e$ ,p\^n`A32 117.manufacturing overhead 制造费用
PETrMu< E :*!an 118.material requisition 领料单
$wU.GM$t~ L>$yslH;b 119.inventory-taking 存货盘点
P8!Vcy938 /b,M492 120.bond certificate 债券
~Kda#= !o~% F5|t 121.stock certificate 股票
Acr\2!)) Ous[{" -J 122.audit report 审计报告
|Q:$G!/ K^t M$l\ 123.entity 被审计单位
+<6L>ZAL I=l() ET= 124.addressee of the audit report 审计报告的收件人
i;xH a`(6hL3IT 125.unqualified opinion 无保留意见
@PuJre4!;L aWek<Y~+ 126.qualified opinion 保留意见
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]]@jvU_?kS 127.disclaimer of opinion 无法表示意见
|$Dt6{h WwbExn< 128.adverse opinion 否定意见
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])? [P8Y 查看《
注会考试《审计》中的128个英文单词(一) 》
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