61.assessed level of material misstatement risk 重大错报风险的评估水平
Qq,2V <h#*wy:o2 62.simall business 小规模企业
V*?cMJ_G VF?H0}YSHb 63.accounting system
会计系统
b| L;*<KU $)M3fZ$# 64.test of control 控制测试
d/d)MoaJ*t CS[]T9|_ 65.walk-through test 穿行测试
\YvG+7a ~]KdsT(=_ 66.communication 沟通
2`=jKt io#}z4"'qY 67.flow chart 流程图
/oPW0of $TUYxf0q 68.reperformance of internal control 重新执行
o}AXp@cqi F-,gj{s 69.audit evidence
审计证据
[mtp
-4* a#p+.)Wm 70.substantive procedures 实质性程序
Fd9[Pe@?` X$kLBG[o_ 71.assertions 认定
*)K
5<}V [:X@|,1V!L 72.esistence 存在
"|
nXR8t.r 'va[)~! 73.occurrence 发生
!JCs'?A
u({^8: AYu 74.completeness 完整性
pCKP{c=6Q Rpn<"LIoB: 75.rights and obligations 权利和义务
)qxt< LK'(OZ 76.valuation and allocation 计价和分摊
7@c!4hmrU Z=Y29V8 77.cutoff 截止
Clf$EX;~ SAm%$vz%M 78.accuracy 准确性
opa/+V3E4 ?mH=3
:~ 79.classification 分类
JH?ohA LW1 4 'A} 80.inspection 检查
:2/L1A)O )LP'4* 81.supervision of counting 监盘
J*B-*6O44 TEV DES 82.observation 观察
#BRIp(65-6 6P{bUom? 83.confirmation 函证
!U`4 U%vTmdOY 84.computation 计算
S
m(*<H f`qy~M& 85.analytical procedures 分析程序
?b_E\8'q] kK5&?)3Y: 86.vouch 核对
{K|?i9K e:G~P
u` 87.trace 追查
t'_EcYNS P-X|qVNK1Z 88.audit sampling 审计抽样
KM &P5} W?Z>g" 89.error 误差
UBd+,]"f Fyvo
;1a 90.expected error 预期误差
e'mF1al Xqf\}p n 91.population 总体
S}C[ 2IYzc3Z{9 92.sampling risk 抽样风险
H;`F}qQ3 ^;
K
CE 93.non- sampling risk 非抽样风险
9B~
&d(Bm 2$JZ(qnN 94.sampling unit 抽样单位
*~8F.cx j~'.XD={ 95.statistical sampling 统计抽样
qGX@mo({ q^[t</_N 96.tolerable error 可容忍误差
!*l /Pr^8 0H_Ai=G 97.the risk of under reliance 信赖不足风险
Ti2cD I[E 6N2 98.the risk of over reliance 信赖过度风险
^fF#Ej1 HxbzFu?h 99.the risk of incorrect rejection 误拒风险
cyNE} xh;gAh5n 100. the risk of incorrect acceptance 误受风险
CVO_F=; IJf%OA>v 101.working trial balance 试算平衡表
s8
WB!x {t HQ+{9Z8
?5 102.index and cross-referencing 索引和交叉索引
]]p\1G ;"D}"nL 103.cash receipt 现金收入
M8H hjoo 1(;{w+nM 104.cash disbursement 现金支出
8R)K$J$Hm D:k<
, { 105.bank statement 银行对账单
]v<8l4p; [>NMuwtG 106.bank reconciliation 银行存款余额调节表
AYf}=t| P
z50etJ 107.balance sheet date
资产负债表日
NFVu~t bB4FjC': 108.net realizable value 可变现净值
]fb@>1
jp =*fq5v 109.storeroom 仓库
]2u
;8[VCU: 110.sale invoice 销售发票
<^nS%hXEr J>R$K 111.price list 价目表
fDYTupKXH +aOev
kY] 112.positive confirmation request 积极式询证函
nHRsr x e,Cc.T\o 113.negative confirmation request 消极式询证函
:G6CWE W(s5mX,Kv 114.purchase requisition 请购单
~;?mD/0k 9{(q[C5m 115.receiving report 验收报告
.?:#<=1 i).Vu}W#S 116.gross margin 毛利
MO0t <5L99<E 117.manufacturing overhead 制造费用
]$#bNt/p $j,$O>V 118.material requisition 领料单
`Fcr`[
z1b@JCWE 119.inventory-taking 存货盘点
#i~P])%gNP -
f
? 120.bond certificate 债券
wMkHx3XD BqJ|l7+ 121.stock certificate 股票
OM.-apzC 5~pxu 122.audit report 审计报告
BoT#b^l io\t>_ 123.entity 被审计单位
<IIz-6*V gIO_mJ3 u 124.addressee of the audit report 审计报告的收件人
OfrzmL<K (6/aHSXI 125.unqualified opinion 无保留意见
nt"\FZ*;3 Qu#[PDhb 126.qualified opinion 保留意见
mm_)=Ipj> @ddCVxd 127.disclaimer of opinion 无法表示意见
KHP/Y{mH w
nBvJb]4l 128.adverse opinion 否定意见
tJ\v>s-f Iep_,o.Sk 查看《
注会考试《审计》中的128个英文单词(一) 》
!]?kvf-3e