61.assessed level of material misstatement risk 重大错报风险的评估水平
eJ$?T7aUf Lg_y1Mu7o 62.simall business 小规模企业
7Dom[f E^#|1Kpq 63.accounting system
会计系统
44RZk|U1J{ u\&oiwSIP 64.test of control 控制测试
$*8c0.{U G:A~nv9 65.walk-through test 穿行测试
x-CYG?-x "op1x to 66.communication 沟通
,N<;!6e <w.V !"! 67.flow chart 流程图
_(J- MCY\ DTn=WGm) 68.reperformance of internal control 重新执行
fZxZ):7i
j\!zz 69.audit evidence
审计证据
noh3mi pRUN[[L 70.substantive procedures 实质性程序
nLQ
3s3@1> #B)/d?aa' 71.assertions 认定
$vlgiJ&f 5|S|
HZ8G 72.esistence 存在
Qf7]t-Kp peR=J7 73.occurrence 发生
z`>a,X ^?&Jq_oU 74.completeness 完整性
7 fqK{^L 8X5;)h 75.rights and obligations 权利和义务
0ydAdgD 4UC/pGZY 76.valuation and allocation 计价和分摊
QVn!60[lj 5j{o0&=_$ 77.cutoff 截止
a%*W^R9Ls NVeb,Pf 78.accuracy 准确性
@*%Q,$ mL18FR N 79.classification 分类
h_*=_ 2|} i
"62+ 80.inspection 检查
(RWZ[-;) }_@cqx:n^ 81.supervision of counting 监盘
hLYSYMUb
]A9Vh 82.observation 观察
~;wSe[ A<y3Tc?Q 83.confirmation 函证
2"yzrwZ: s2b!Nib 84.computation 计算
*z` {$hc ruB&&C6)v 85.analytical procedures 分析程序
tvf"w`H `:i|y 86.vouch 核对
(@uQ>dR: hY-;Wfg 87.trace 追查
QRgWzaI <4C`^p 88.audit sampling 审计抽样
u?Iop/b ;T-i+_ 89.error 误差
K34ca-~ q
qS-0U2 90.expected error 预期误差
Z9~~vf# JjyQ 91.population 总体
]/JE# ehOF@IA_ 92.sampling risk 抽样风险
}I#;~|v~< #s(B,`?N 93.non- sampling risk 非抽样风险
jR}h3! (.<Gde# 94.sampling unit 抽样单位
RTH dL @l$cZie 95.statistical sampling 统计抽样
AN$}%t" 7bQ#M )} 96.tolerable error 可容忍误差
xqmJPbA
#++MoW}'g 97.the risk of under reliance 信赖不足风险
isQ{Xt~K YAC=V?U-# 98.the risk of over reliance 信赖过度风险
}1N)3~ h"#^0$f 99.the risk of incorrect rejection 误拒风险
oopTo51,a czdNqk.kh 100. the risk of incorrect acceptance 误受风险
;vQ7[Pv.j 04WKAP'c
N 101.working trial balance 试算平衡表
O0WzDD
67/hhO 102.index and cross-referencing 索引和交叉索引
:pDw gd Ga N4In[d 103.cash receipt 现金收入
goIn7ei92 O`OntYwa> 104.cash disbursement 现金支出
Il~ph9{JH pjIXZ= 105.bank statement 银行对账单
V8[woJ5x 'n)M0e 106.bank reconciliation 银行存款余额调节表
/_o1b_1U Z^>3}\_v 107.balance sheet date
资产负债表日
6>Lr xJ^Gtq Um 108.net realizable value 可变现净值
r\` R$ d[-w&[iy 109.storeroom 仓库
Eq~&d.j )h2wwq0] 110.sale invoice 销售发票
'S@h._q rguC#Xt!4 111.price list 价目表
{hZ_f3o WvUe44&^$ 112.positive confirmation request 积极式询证函
4=*VXM/ .OXvv _?< 113.negative confirmation request 消极式询证函
C1)TEkc"C /G G QO$' 114.purchase requisition 请购单
IUbYw
~f3 L$i&>cF\_> 115.receiving report 验收报告
l')?w]| %CD}A%~ 116.gross margin 毛利
uDQ
d48> i7cMe8 117.manufacturing overhead 制造费用
J3S@1"
K}&|lCsb 118.material requisition 领料单
?J%$;"q 9_5Fl,u
z 119.inventory-taking 存货盘点
NU I|4X |v[{k>7f 120.bond certificate 债券
M:Xswwq I$9t^82j 121.stock certificate 股票
?9 :{p h1FM)n[E7 122.audit report 审计报告
EG@*J*|S :&&Ps4\Sq 123.entity 被审计单位
C;G~_if4PR e@NS=U` < 124.addressee of the audit report 审计报告的收件人
PG&@.KY "9&6bBa 125.unqualified opinion 无保留意见
6_^u}me ,DXNq`24 126.qualified opinion 保留意见
BqCBH!^x QVb@/ 127.disclaimer of opinion 无法表示意见
}yK_2zak5i -9.S?N'T>; 128.adverse opinion 否定意见
daGGgSbh ~BD VmQa 查看《
注会考试《审计》中的128个英文单词(一) 》
Do=*bZ;A