61.assessed level of material misstatement risk 重大错报风险的评估水平
Eu_0n6J :7]R2JP 62.simall business 小规模企业
,$*klod rMx_ <tX X 63.accounting system
会计系统
ov}{UP]a? [_GR'x'0x 64.test of control 控制测试
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hRiGW_t 65.walk-through test 穿行测试
ITOGD D'=`O6pK 66.communication 沟通
gKEvgXOj N1t:i? q& 67.flow chart 流程图
6!V* :.( -Euy5Y 68.reperformance of internal control 重新执行
+DDvM;31w D7oV&vXg 69.audit evidence
审计证据
.h }D%Qa Zz ?y&T 70.substantive procedures 实质性程序
7E]l=Z`x 5rhdm?Ls0 71.assertions 认定
=swcmab; <i?-x&Q?= 72.esistence 存在
b?^<';,5 4df1)<}U- 73.occurrence 发生
[C#pMLp,~ kF7Al]IgT 74.completeness 完整性
|1x,_uyQ% OuH]Y 70( 75.rights and obligations 权利和义务
`hhG^O_ tt91)^GdYa 76.valuation and allocation 计价和分摊
a_x6 v* Mqy`j9FbL 77.cutoff 截止
~-zC8._w3r ZaV@}=Rd8 78.accuracy 准确性
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#)T* 80.inspection 检查
l\GNd6)H h Nwb.[ 81.supervision of counting 监盘
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, pu#<qD*w 82.observation 观察
NoIdO/vy" YEj U3^@ 83.confirmation 函证
1gr jK.x f#+ h_1# 84.computation 计算
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4P 85.analytical procedures 分析程序
oE&[W>,x =Ch#pLmH 86.vouch 核对
'r0gqtB W_EN4p~J 87.trace 追查
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q\"$~* 88.audit sampling 审计抽样
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VI2k 89.error 误差
,%^0 4sl pQi - 90.expected error 预期误差
V _,* VP&lWPA}\$ 91.population 总体
~+hG}7(: k[m-"I%ZFX 92.sampling risk 抽样风险
ySZ)yT :|TBsd|/x 93.non- sampling risk 非抽样风险
M`F L&Ac \~>#<@h 94.sampling unit 抽样单位
xcA`W|M <Th.}= 95.statistical sampling 统计抽样
J)_42Z AnQRSB ( 96.tolerable error 可容忍误差
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^@ 97.the risk of under reliance 信赖不足风险
Nt?B(.G n_j[hA 98.the risk of over reliance 信赖过度风险
jLg4_N1SD ;8UHPDnst 99.the risk of incorrect rejection 误拒风险
k,J?L-F $ hapSrS 100. the risk of incorrect acceptance 误受风险
2vLn# |BR&p)7) 101.working trial balance 试算平衡表
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y|y{M", 102.index and cross-referencing 索引和交叉索引
tee%E=P q.4DwY5 L 103.cash receipt 现金收入
f32nO tFCeE=4% 104.cash disbursement 现金支出
9,IGZ55C t<-Iiq+tL 105.bank statement 银行对账单
e BPMT IN"qJ3<k 106.bank reconciliation 银行存款余额调节表
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资产负债表日
y)2]:nD`B mb/Y 108.net realizable value 可变现净值
OLq/OO,w q :gH`5N 109.storeroom 仓库
e5dw q *KNR",. 110.sale invoice 销售发票
c8'?Dd H)Yv_gT 111.price list 价目表
gg =z.`} G8@%)$A 112.positive confirmation request 积极式询证函
aE+E'iL YB[P`Muj 113.negative confirmation request 消极式询证函
l\H9Io3 zT@vji%Y 114.purchase requisition 请购单
LYT0 XB)A 0z.& 115.receiving report 验收报告
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"qF8'58 &A>J>b 117.manufacturing overhead 制造费用
!HFwQGP.Y .d;/6HD[y 118.material requisition 领料单
)<+Z,6 2HUoT\M 119.inventory-taking 存货盘点
GnOo+hB \z`d}\3(R 120.bond certificate 债券
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QmY Kk9 8FI0] 121.stock certificate 股票
"|'`'W `Y\/US70{c 122.audit report 审计报告
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E|zY% qX'a&~s)n 124.addressee of the audit report 审计报告的收件人
T+nC>}*jgJ N`Xnoehu 125.unqualified opinion 无保留意见
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=(X'c.%i L[G\+ 127.disclaimer of opinion 无法表示意见
jN}7BbX c'+r[rSn1 128.adverse opinion 否定意见
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A\ 查看《
注会考试《审计》中的128个英文单词(一) 》
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