61.assessed level of material misstatement risk 重大错报风险的评估水平
|3EKK:RE K}dvXO@=|c 62.simall business 小规模企业
|r`0< ` \S#![NC 63.accounting system
会计系统
lt C Vg`32nRN 64.test of control 控制测试
Ap(>mUs!i G/Yqvu,2! 65.walk-through test 穿行测试
y $>U[^G[ ' '|R$9\@ 66.communication 沟通
/n9,XD&) 4:s!mHcz 67.flow chart 流程图
]#O~lq h"$],= 68.reperformance of internal control 重新执行
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DUs0L\ 69.audit evidence
审计证据
ESY\!X:| <QRRD*\ 70.substantive procedures 实质性程序
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'O:/ X./7b{Pax 71.assertions 认定
=@ed{~ !X{>?.@~ 72.esistence 存在
3Yf!H-(\uB ET=-r 73.occurrence 发生
?wj1t!83 -]Q6Ril 74.completeness 完整性
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xR 75.rights and obligations 权利和义务
R|t.JoP9 Cq%1j[ 76.valuation and allocation 计价和分摊
w;DRC5V> } |? W 77.cutoff 截止
2u^/yl 5tu 4uYp; 78.accuracy 准确性
y[~w2a&+ \QMRuR. 79.classification 分类
kiR+ Dsl A:Kit_A 80.inspection 检查
\oV g(J&o W"H*Ad(V 81.supervision of counting 监盘
\9jvQV/y %b3s|o3An 82.observation 观察
b#{[Pk,w9 C1SCV^# 83.confirmation 函证
47^R S5xum_Dq 84.computation 计算
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^@AIXBe 85.analytical procedures 分析程序
i| OG#PsY- lX|d:HFtP 86.vouch 核对
~BD 80s:f 4A~1Z,"%v( 87.trace 追查
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qHra9yuSh ^Y+P(o$HM 89.error 误差
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|r jun$CY4 90.expected error 预期误差
.Fn7yTQ% VF] ~J=>i 91.population 总体
!6:X] Zdll}nO"E 92.sampling risk 抽样风险
_|vY)4B4U Q\[2BJo/ 93.non- sampling risk 非抽样风险
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@BJ" hy{1 Ea/T 94.sampling unit 抽样单位
>]S-a-|Bp 6-h(305A 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
_h8|shyP 0}iND$6@a 97.the risk of under reliance 信赖不足风险
zY&/^^y 3zuYN-; 98.the risk of over reliance 信赖过度风险
z)U/bjf uQ'Izdm 99.the risk of incorrect rejection 误拒风险
s'yT}XQ;r SdQ"S-H 100. the risk of incorrect acceptance 误受风险
JUlCj#% f{eMh47 NC 101.working trial balance 试算平衡表
N@r`+(_t W"*~1$vf 102.index and cross-referencing 索引和交叉索引
l#k&&rI5x. [|"{a 103.cash receipt 现金收入
lzup! `g =E10j.r 104.cash disbursement 现金支出
AI\|8[kf0 KBkS>0;X 105.bank statement 银行对账单
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资产负债表日
TG@ W:>N( lD\vq 2 108.net realizable value 可变现净值
y=spD^tM8 t,vj)|: 109.storeroom 仓库
]'!$T72 rf]'VJg#3 110.sale invoice 销售发票
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hk.Zn.6A' `37$YdX 112.positive confirmation request 积极式询证函
8Jb N&C 3C7}V{? 113.negative confirmation request 消极式询证函
"[tb-$ER %RX}sS 114.purchase requisition 请购单
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q<Ke/ $++SF)G1]_ 119.inventory-taking 存货盘点
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;rLrm* yhJA{nL= 121.stock certificate 股票
gyf9D]W E\lel4ai 122.audit report 审计报告
.qGfLvx% w9Z,3J6r 123.entity 被审计单位
asd3J y $6~&X 124.addressee of the audit report 审计报告的收件人
/_.1f|{B LZF%bJv 125.unqualified opinion 无保留意见
&2\^S+4 7ts`uI<E@7 126.qualified opinion 保留意见
Kdr7JQYzuz *j"u~ NF 127.disclaimer of opinion 无法表示意见
`#x}-A$ ?&rt)/DV, 128.adverse opinion 否定意见
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tV$V d:SLyFD$q 查看《
注会考试《审计》中的128个英文单词(一) 》
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