61.assessed level of material misstatement risk 重大错报风险的评估水平
3nX={72<b [M&.'X 62.simall business 小规模企业
|TCg`ZS`cZ GbJVw\5Z* 63.accounting system
会计系统
8d8GYTl b) R![4|FR 64.test of control 控制测试
lW3wmSWn% 6:qh%ZR 65.walk-through test 穿行测试
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66.communication 沟通
v}BXH4 &Y dn:/8~B"X 67.flow chart 流程图
{}N=pL8MS <,I]=+A 68.reperformance of internal control 重新执行
TqTz 9hdz<eFL 69.audit evidence
审计证据
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AV HR$;QHl~F 70.substantive procedures 实质性程序
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%mlu C,nU.0 71.assertions 认定
n+:}pD f%Vdao[ 72.esistence 存在
GKa_6X_ ?qR11A};tG 73.occurrence 发生
j2Uu8.8d S)vNWBO 74.completeness 完整性
qfsu# R CyD)=e{ 75.rights and obligations 权利和义务
K#4Toc#=V d2(3 , 76.valuation and allocation 计价和分摊
OzS/J;[PO[ m!_*Q 77.cutoff 截止
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hvOl9W> 7V-'><)gI 79.classification 分类
J:oAzBFpA |}naI_Qudv 80.inspection 检查
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Q \2VYDBi?| 81.supervision of counting 监盘
>j_N6B! E% d3}@ 82.observation 观察
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9jW"83*5 v 5dLjy5 85.analytical procedures 分析程序
C}Ucyzfr,p XG}9)fT 86.vouch 核对
F7 IZ;4cp sG8G}f 87.trace 追查
JpC_au7CX 6"<q{K 88.audit sampling 审计抽样
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RS `$i/f(t6` 89.error 误差
T1W H !i5~>p|4@ 90.expected error 预期误差
QI*<MF,1 Qkb=KS%z 91.population 总体
WWG+0jQ9 j-TRa,4bN 92.sampling risk 抽样风险
h"t\x}8qq MeW?z|x`' 93.non- sampling risk 非抽样风险
$c }-/U 8 ~NG+DyGa= 94.sampling unit 抽样单位
#VynADPs`o Q%n$IQr4gM 95.statistical sampling 统计抽样
*:V+whBY ?3a:ntX h 96.tolerable error 可容忍误差
V?&P).5) }) Zcw1g 97.the risk of under reliance 信赖不足风险
(Fs{~4T 'ZAl7k . 98.the risk of over reliance 信赖过度风险
jchq\q)_z *=zv:! 99.the risk of incorrect rejection 误拒风险
ch]{=61 E_T!|Q. 100. the risk of incorrect acceptance 误受风险
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9~' C@{-$z) 102.index and cross-referencing 索引和交叉索引
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1:22y:^j 103.cash receipt 现金收入
6os{q`/Q]) QJ2D C 104.cash disbursement 现金支出
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z? FA!!S`{\ 105.bank statement 银行对账单
l;i/$Yu7 cG,zO-H 106.bank reconciliation 银行存款余额调节表
ZY=a[K FwUgMR*xq 107.balance sheet date
资产负债表日
OxqkpK& y~^-I5!_ u 108.net realizable value 可变现净值
<h%I-e6 {Bz E 109.storeroom 仓库
;Q,,i <.hutU*1 110.sale invoice 销售发票
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o.j({S pD;fFLvN 111.price list 价目表
:*Y2na)qQ zD;k|"e 112.positive confirmation request 积极式询证函
"/Pq/\,R| GQ2/3kt 113.negative confirmation request 消极式询证函
Z}S7%m ||4T*B06 114.purchase requisition 请购单
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p<iH {r'+icvLX 115.receiving report 验收报告
%rJ'DPs '}$$0S.DC 116.gross margin 毛利
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0ZJj5<U 117.manufacturing overhead 制造费用
><I{R|bC =YY 7V! 118.material requisition 领料单
BhhFij4 yMXf&$C 119.inventory-taking 存货盘点
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+1@mGt 120.bond certificate 债券
ty'/i!/\ Kr;;aT0P 121.stock certificate 股票
9}5o> iR " =6kH, 122.audit report 审计报告
L~AU4Q0o rn/~W[ 123.entity 被审计单位
gloJ;dEB QJ!2Vw4K 124.addressee of the audit report 审计报告的收件人
7}vI/?r inh
J|pe" 125.unqualified opinion 无保留意见
+lxjuEiae nc6PSj X 126.qualified opinion 保留意见
3g3f87[ O]'2<; 127.disclaimer of opinion 无法表示意见
fbD,\ rjT -iKoQkHt 128.adverse opinion 否定意见
1D_&n@ sNM ]bei 查看《
注会考试《审计》中的128个英文单词(一) 》
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