61.assessed level of material misstatement risk 重大错报风险的评估水平
X5o*8Bg4M - +a,Ej 62.simall business 小规模企业
{iyJ
HY yy5|8L 63.accounting system
会计系统
kwp%5C-S !60U^\ 64.test of control 控制测试
8=D,`wog &<><4MQ 65.walk-through test 穿行测试
Ry+?#P+ ./I? |ih 66.communication 沟通
>,,`7%Rv kI"9T`owR 67.flow chart 流程图
q
lM<X? ,=e.QAF!" 68.reperformance of internal control 重新执行
b}(c'W*z% s17)zi,?4 69.audit evidence
审计证据
;=joQWNDm XVNJK-B 70.substantive procedures 实质性程序
jTS8
qu 1L`V{\_0s 71.assertions 认定
9 m8KDB[N g{Av
=66Z 72.esistence 存在
E,d<F{=8,o Yz;7g8HI 73.occurrence 发生
P<>NV4 fln[Q2zl 74.completeness 完整性
'9QEG/v d%I7OBBx@ 75.rights and obligations 权利和义务
BvvjaC `Hw][qy# 76.valuation and allocation 计价和分摊
jUD^]Qs jOCV
)V9} 77.cutoff 截止
qMEd
R;o
RR=WD -l 78.accuracy 准确性
;39b.v\^ K Zg NL| 79.classification 分类
l[~$9C'ji kB?/_a`] 80.inspection 检查
4Q#{, y944 .RmFYV0, 81.supervision of counting 监盘
.<vXj QE CA|l|
t^ 82.observation 观察
P$z%:Q `}`Q qv 83.confirmation 函证
FI: H/e5[ ];CIo>
b_( 84.computation 计算
?Sh"%x $hc=H
85.analytical procedures 分析程序
-'O|D} [*u\ S 86.vouch 核对
_8 r'R -uN{28;@ 87.trace 追查
v6G1y[Wl eaO'|@;{~ 88.audit sampling 审计抽样
#9s)f R !\| 89.error 误差
Q\zaa9P MtwlZg`c3 90.expected error 预期误差
//N="9)@ 'DXT7|Df 91.population 总体
]["%e9#aX f?ycZ 92.sampling risk 抽样风险
UUDbOxD^w ]35`N<Ac 93.non- sampling risk 非抽样风险
u[KxI9Q ?f9M59(l 94.sampling unit 抽样单位
Q7e4MKy7 0t7)x8c 95.statistical sampling 统计抽样
4pMp@b vn*K\, 96.tolerable error 可容忍误差
DZmVm['l q{G8Po$z' 97.the risk of under reliance 信赖不足风险
tq,^!RSbZ w:nH_x#C4 98.the risk of over reliance 信赖过度风险
q_^yma q|%+?j( 99.the risk of incorrect rejection 误拒风险
e}-fGtFx 8&HBR # 100. the risk of incorrect acceptance 误受风险
X]9<1[
f {/)i}V#RE 101.working trial balance 试算平衡表
>Q<XyAH~ Q}^Ip7T 102.index and cross-referencing 索引和交叉索引
"5dke^yk0 J~J+CGT~2 103.cash receipt 现金收入
pRh9+1EM; (Z @dz 104.cash disbursement 现金支出
i`f!) 1 (e5Z^9X 105.bank statement 银行对账单
x>mI$K(6M ,_H H8[& 106.bank reconciliation 银行存款余额调节表
PX?%}~
v |5`ecjb. 107.balance sheet date
资产负债表日
,[p pETz 0\"#Xa+}8 108.net realizable value 可变现净值
$?!]?{K @D*PO-s9 109.storeroom 仓库
l'Za"TL: ;X]B0KFe7 110.sale invoice 销售发票
Y|b,pC|, _1Rw~}O 111.price list 价目表
m;
4ti9 @1xVWSF 112.positive confirmation request 积极式询证函
<K&A/Ue EKcPJ\7 113.negative confirmation request 消极式询证函
'bLP#TAzf 6wu`;> 114.purchase requisition 请购单
Q|+ a OO?N)IB@ 115.receiving report 验收报告
\z2y?"\? KwMt@1Z 116.gross margin 毛利
Eo^m; p5 fsK=]~<g 117.manufacturing overhead 制造费用
|xZu?)M4 fQ1j@{Xa 118.material requisition 领料单
o:cTc:l) oB!Y)f6H1 119.inventory-taking 存货盘点
-3?
<Ja W+u,[_ 120.bond certificate 债券
u59l)8= 3O4lGe#u 121.stock certificate 股票
gCs
N\z MYb^G\K 122.audit report 审计报告
`WCL-OoZc5 x
~)~v?>T 123.entity 被审计单位
f^hJA Z jyF*JQjK4 124.addressee of the audit report 审计报告的收件人
B%u[gNZ o~y{9Q 125.unqualified opinion 无保留意见
zOMxg00 urkuG4cY 126.qualified opinion 保留意见
3mYW] uUx7>algF 127.disclaimer of opinion 无法表示意见
~vpF|4Zn5 M0C)SU5" 128.adverse opinion 否定意见
PHT<]:"`< GTfM *b 查看《
注会考试《审计》中的128个英文单词(一) 》
Oprfp^L