61.assessed level of material misstatement risk 重大错报风险的评估水平
=6+99<G|%M L^zh|MEyzk 62.simall business 小规模企业
@SyL1yFX +KD7Di91<K 63.accounting system
会计系统
CUHT5J*sY =LODX29 64.test of control 控制测试
c&x1aF "B d S'J @e=# 65.walk-through test 穿行测试
3<xDxj0< z[ 'G"yCi 66.communication 沟通
J3(E{w8Q 1D38T 67.flow chart 流程图
gWoUE7.3` q3#+G:nh 68.reperformance of internal control 重新执行
89;@#9 hSR+7qN<e 69.audit evidence
审计证据
vj344B 8]exsnZ 70.substantive procedures 实质性程序
3Pllxq<n I{r*Y9 71.assertions 认定
R&BWCC{ zsd1n`r 72.esistence 存在
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t) n>R(e> 73.occurrence 发生
F>3 o0ke} ><Zu+HX 74.completeness 完整性
IM7<z,* oF D7T|K :F) 75.rights and obligations 权利和义务
P tLWFO 2%L`b"9}V 76.valuation and allocation 计价和分摊
_ilitwRN3 dS3\P5D.*c 77.cutoff 截止
-*MY7t3 oC*a;o 78.accuracy 准确性
|/^S%t6* g2m*Q% 79.classification 分类
eBs.RR
]O HKJBR)T 80.inspection 检查
y`j=(|DV C}pm>(F~ 81.supervision of counting 监盘
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`r.fD 82.observation 观察
jx}'M$TA abm 3q!a- 83.confirmation 函证
Su"Z3gm5Kw TH'8^w f 84.computation 计算
VXWV Pj# e\cyiW0 85.analytical procedures 分析程序
op5`#{ R-9o3TPa 86.vouch 核对
"mQcc}8 i9XpP(mf 87.trace 追查
.pQ5lK(R !cYID \}S, 88.audit sampling 审计抽样
rU&Y/ u*;H$& 89.error 误差
.ex;4( -! U|x Hy+N 90.expected error 预期误差
h=gtuaR4 G^#>HE| 91.population 总体
'JJKnE zQ qar{*>LCG 92.sampling risk 抽样风险
V%PQlc.X q%e'WM G~n 93.non- sampling risk 非抽样风险
v9-4yZU^WR 05T?c{ ; 94.sampling unit 抽样单位
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7Ov.v% (0b\%;} 95.statistical sampling 统计抽样
-43>?m/a R|M]mwa^w 96.tolerable error 可容忍误差
CYgokS\=, rFpYlMct 97.the risk of under reliance 信赖不足风险
BJWlx*U] yzp# 98.the risk of over reliance 信赖过度风险
Ht(TYq g^(gT 99.the risk of incorrect rejection 误拒风险
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' 100. the risk of incorrect acceptance 误受风险
KFHZ3HZ:> P>iZgv 101.working trial balance 试算平衡表
hE5?G; [B;okW 102.index and cross-referencing 索引和交叉索引
D^6iQW+.P 5%WAnh 103.cash receipt 现金收入
l3>e-kP .Iqqjk 104.cash disbursement 现金支出
1b3k|s4 M.t,o\xl 105.bank statement 银行对账单
zHZfp_I d=qVIpZ 106.bank reconciliation 银行存款余额调节表
'LPyh ;!f 6[k<&; 107.balance sheet date
资产负债表日
U@y)x+:
[BD`h 108.net realizable value 可变现净值
k+-?b(z)$ /\- }-"dm 109.storeroom 仓库
bKM*4M=k hZ*vk 110.sale invoice 销售发票
By8SRWs o/o6|[=3 111.price list 价目表
:cWU,V 6c-3+,Y"# 112.positive confirmation request 积极式询证函
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F( r/'!#7dLG- 113.negative confirmation request 消极式询证函
Y?J/KW3 GJcxqgk$ 114.purchase requisition 请购单
M9R'ONYAa xH:L6K/c 115.receiving report 验收报告
yjL+1_"B AaA!U!B 116.gross margin 毛利
uc@4fn 0l[52eZ/ 117.manufacturing overhead 制造费用
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vcwiYAP HP]5"ziA 118.material requisition 领料单
d-1D:Hs? O)vGIp?f't 119.inventory-taking 存货盘点
9h\RXVk{tA ,H+Y1N4W( 120.bond certificate 债券
ao9#E"BfM >4luZnWMI 121.stock certificate 股票
SXqB<j$.; B;(U?gC 122.audit report 审计报告
Rkg8 A_S7z*T 123.entity 被审计单位
S!u8JG1 :VP4: J^ 124.addressee of the audit report 审计报告的收件人
KF+r25uy[+ WyatHC 125.unqualified opinion 无保留意见
e`g+Jf`AT }Mt)57rU 126.qualified opinion 保留意见
z8t;jw OJa(Gds 127.disclaimer of opinion 无法表示意见
u*2?Gky 8+|W%} 128.adverse opinion 否定意见
EOu[X'gLr \DujF>: 查看《
注会考试《审计》中的128个英文单词(一) 》
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