61.assessed level of material misstatement risk 重大错报风险的评估水平
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e$, 62.simall business 小规模企业
d65fkz==A) y_s^dQe 63.accounting system
会计系统
2&e2/KEWR >DFpL$oP 64.test of control 控制测试
DGs=.U-=e zRO-oOJ 65.walk-through test 穿行测试
$ 8"we ?&ow:OH+ 66.communication 沟通
Qkk3>{I r>>4)<C7J 67.flow chart 流程图
V6c>1nZ LnwI 7uvq 68.reperformance of internal control 重新执行
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审计证据
ZWtlO P#] 4qd =]i 70.substantive procedures 实质性程序
&-S;.} =up!lg^M 71.assertions 认定
.=~-sj@k 5s5GBJ? 72.esistence 存在
.C6wsmQ }3b3^f 73.occurrence 发生
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&+7dCw ;s^br17z~ 74.completeness 完整性
4R c_C0O {6y@;Fd 75.rights and obligations 权利和义务
A:-M RhE9X RJYB=y8l 76.valuation and allocation 计价和分摊
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;ZPSn jX9{Ki" 77.cutoff 截止
&J]|pf3m "k;j@ 78.accuracy 准确性
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_`oP*g = x|7vN E=Q 80.inspection 检查
H3}eFl=i2 W[$GB_A) 81.supervision of counting 监盘
3d1$w #mK/xbW 82.observation 观察
_,"?R]MO ?cZ#0U 83.confirmation 函证
E43Gk!/|( Tz`O+fx& 84.computation 计算
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Q 85.analytical procedures 分析程序
EgYM][:UU C;m,{MD 86.vouch 核对
:2Fy`PPab ym]12PAU5 87.trace 追查
O BCH%\;g %8L>|QOX 88.audit sampling 审计抽样
]* #k|>Fl $ ]fautQlt 89.error 误差
1"hd5a |}FK;@'I 6 90.expected error 预期误差
8E/wUN,Lxj [|vE*&:uO 91.population 总体
,GU|3 5z T~/6-( 92.sampling risk 抽样风险
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MlT O(_a6s+m 93.non- sampling risk 非抽样风险
I6.!0.G 7CGxM 94.sampling unit 抽样单位
mDCz=pk) #A:+|{H" 95.statistical sampling 统计抽样
!5wuBJ0 76} a 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
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:YTq pBb fU2p 98.the risk of over reliance 信赖过度风险
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LMkU) l>kREfHq!{ 99.the risk of incorrect rejection 误拒风险
cu@i;Hb@ d3IMQ_k 100. the risk of incorrect acceptance 误受风险
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my VEc^Ap1?' 101.working trial balance 试算平衡表
gZg5On O'WBO" 102.index and cross-referencing 索引和交叉索引
M'gL_Xsei O} &%R: 103.cash receipt 现金收入
,$,c<M y-1!@|l0:6 104.cash disbursement 现金支出
rgK:ujzW! drM@6$k 105.bank statement 银行对账单
MB"TwtW IQm[,Fh 106.bank reconciliation 银行存款余额调节表
\-h%z%{R qs|{ 107.balance sheet date
资产负债表日
!EuqJjh Ld9YbL: 108.net realizable value 可变现净值
A><q-`bw J}{a&3@Hm 109.storeroom 仓库
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:|5\XV)> 110.sale invoice 销售发票
'LyEdlC] 2BGS$$pP 111.price list 价目表
yPmo@aw]1 5.TeH@( 112.positive confirmation request 积极式询证函
[2l2w[7Rid 6!;eJYj, 113.negative confirmation request 消极式询证函
P\nz;}nv CC~:z/4,N 114.purchase requisition 请购单
gx55.} JHvawFBN<u 115.receiving report 验收报告
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K8?]&.! d OYEl<!J 117.manufacturing overhead 制造费用
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l 118.material requisition 领料单
"B34+fOur 2x<A7l)6 119.inventory-taking 存货盘点
M#CYDEB YR? ujN 120.bond certificate 债券
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F$,F9 \$B%TY 121.stock certificate 股票
s{:l yp |ler\"Eu 122.audit report 审计报告
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V5@nP: 123.entity 被审计单位
|}07tUq MKPw;@- 124.addressee of the audit report 审计报告的收件人
;J&p17~T9 hUo}n>Aa 125.unqualified opinion 无保留意见
u;/5@ADW PCkQ hR 126.qualified opinion 保留意见
.G~Y`0 }QzF.![~z 127.disclaimer of opinion 无法表示意见
=mQdM]A)2 !^FR a{b 128.adverse opinion 否定意见
Zai:?%^ 1I#]OY#> 查看《
注会考试《审计》中的128个英文单词(一) 》
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