61.assessed level of material misstatement risk 重大错报风险的评估水平
wl2P^Pj }rK9M$2]u 62.simall business 小规模企业
O1]L4V1iH 3msb"|DG 63.accounting system
会计系统
xDJ@MW# !(2rU @. 64.test of control 控制测试
CNP!v\D '&v.h#< 65.walk-through test 穿行测试
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) +OEqDXR+_ 66.communication 沟通
sKDsps^$ >(T)9fKF 67.flow chart 流程图
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87#| 68.reperformance of internal control 重新执行
3'3E:}o| Q1hHK'3w 69.audit evidence
审计证据
PiQsVk \;#T.@c5 70.substantive procedures 实质性程序
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dZMf5=tb 9W5~I9% 72.esistence 存在
1V/?p<A }KFf 73.occurrence 发生
KNvvYwFH] oJ4OVfknD 74.completeness 完整性
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kz=Ql|@ nev@ykP6 76.valuation and allocation 计价和分摊
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77.cutoff 截止
#M/^n0E ^qR2 !fwm< 78.accuracy 准确性
$f>h_8cla >G#SfE$0 79.classification 分类
kfc5ra>& HgY [Q}7s 80.inspection 检查
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%14%Y 81.supervision of counting 监盘
GycW3tc]_& .R";2f3 82.observation 观察
-6KNMk 'DeI]IeP 83.confirmation 函证
3aX/)v.:4 =(aA`:Nl 84.computation 计算
r3;@ F x4s)( 85.analytical procedures 分析程序
.Tm m ),!1B% 86.vouch 核对
#S4lRVt5 e #!YdXSx 87.trace 追查
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9{8!fYp 88.audit sampling 审计抽样
F9}j iCom -|.Izgc 89.error 误差
> a?K![R }w_r(g?\ 90.expected error 预期误差
BG&XCn5g| =Ts5\1sc> 91.population 总体
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~vPR9\e [aS<u`/g| 93.non- sampling risk 非抽样风险
{r>iUgg (,`R >Dk 94.sampling unit 抽样单位
Q4R*yRk QKB*N)%6 95.statistical sampling 统计抽样
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t uyqu n@q 96.tolerable error 可容忍误差
Gv(?u '$q=r x 97.the risk of under reliance 信赖不足风险
;udV"7C V zTHW5B 98.the risk of over reliance 信赖过度风险
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>3 99.the risk of incorrect rejection 误拒风险
}mdk+IEt G^%FP!'D? 100. the risk of incorrect acceptance 误受风险
MW|*Z{6* CM`B0[B 101.working trial balance 试算平衡表
'#eY4d<i]n YQ-!>3/)- 102.index and cross-referencing 索引和交叉索引
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-S zg>)Lq|VsT 103.cash receipt 现金收入
3 BQZ[%0@ k[Ue}L| 104.cash disbursement 现金支出
UTS.o#d wl.a|~- 105.bank statement 银行对账单
x@LNjlP 2{}8_G 106.bank reconciliation 银行存款余额调节表
=pk5'hBAi +5i~}Q! 107.balance sheet date
资产负债表日
FQh8(^( AW<"3 !@ 108.net realizable value 可变现净值
/$'|`jKsB mMOjV_ 109.storeroom 仓库
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MHqk-4Mz \=&F\EV 111.price list 价目表
]tx/t^&/\u 5<$8.a# 112.positive confirmation request 积极式询证函
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! 114.purchase requisition 请购单
<8iu :nR {oftZXwf 115.receiving report 验收报告
s1>d)2lX ){I!orQ 116.gross margin 毛利
~?JNI8 ty\F~]Oo 117.manufacturing overhead 制造费用
^61;0 ?1.WF}X' 118.material requisition 领料单
q}|_]R_y jB"IJ$cD 119.inventory-taking 存货盘点
JUCp#[q ],-(YPiAD 120.bond certificate 债券
3EV?=R d+WNg2#v 121.stock certificate 股票
Qf($F,)K br,xw c 122.audit report 审计报告
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(91 YHhk{ 0dW*].Gi: 124.addressee of the audit report 审计报告的收件人
-q30tO. -2B3 xIZJ 125.unqualified opinion 无保留意见
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|OSxZ qM18Ji* 126.qualified opinion 保留意见
^AF~k#R <nU8.?\?~ 127.disclaimer of opinion 无法表示意见
| Di7,$c n{I1ZlEeh 128.adverse opinion 否定意见
~%L=<TBAc q.kDx_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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