61.assessed level of material misstatement risk 重大错报风险的评估水平
BsYa3d=} {h`uV/5@` 62.simall business 小规模企业
hpL;bM' 4d;8`66O 63.accounting system
会计系统
8E]F$.6U Bo%NFB; 64.test of control 控制测试
TBU&6M>{3 XACm[NY_ 65.walk-through test 穿行测试
Gjo` s.
NGA.]$ 66.communication 沟通
mUF,@>o n^6j9FQ7 67.flow chart 流程图
/J6rv(( Ck7uJI<x 68.reperformance of internal control 重新执行
e'D&8z_;
@/-\k*T 69.audit evidence
审计证据
,{?%m6.lE ]f9Cx\d:k 70.substantive procedures 实质性程序
yd`mG{Z j]/RC(;? 71.assertions 认定
R`^_(y
n> -5QZJF2
~ 72.esistence 存在
Pw!MS5=r 1Nd2{( 73.occurrence 发生
>[=^_8M (,Df^4%7 74.completeness 完整性
BbS4m ZSd4z:/ 75.rights and obligations 权利和义务
(n9gkO&8" )
M BQuiL 76.valuation and allocation 计价和分摊
r#]WI| /{--+
C 77.cutoff 截止
K?$^@N 6MdiY1Lr!K 78.accuracy 准确性
F;0}x;:> **gXvTqI 79.classification 分类
>_ 2dvg=U ~|xA4u5LG 80.inspection 检查
G?/DrnK: |R\>@Mg#B 81.supervision of counting 监盘
..'_o~Ka WKa~[j|-K 82.observation 观察
m<"WDU?y; qE3UO<FA 83.confirmation 函证
O
~K>4ax 2n"V}p>8i# 84.computation 计算
{
W{]L: __G
qQUQ 85.analytical procedures 分析程序
h6`6tk @xYlS5{ 86.vouch 核对
k%QpegN rK]Cr9W M 87.trace 追查
G..aiA I->Ss},U 88.audit sampling 审计抽样
g:Xhw$x9 $F
+ L Ds 89.error 误差
RcU}}V b-Q>({=i 90.expected error 预期误差
?\s+EE&- 2/=l|!JKLz 91.population 总体
o;<Xo& !AfHk| 92.sampling risk 抽样风险
;8{4!S&b x!58cS* 93.non- sampling risk 非抽样风险
.qZ~_xk d .I0q
G g 94.sampling unit 抽样单位
!sW(wAy?o ;{tj2m, 95.statistical sampling 统计抽样
|My4SoOF `gf0l /d 96.tolerable error 可容忍误差
@?
QoF#D v4c[(& 97.the risk of under reliance 信赖不足风险
n'kG] Q X1-'COQS%& 98.the risk of over reliance 信赖过度风险
`q*M4, P&ptJtNg 99.the risk of incorrect rejection 误拒风险
}"PU%
+J 22
M1j5 100. the risk of incorrect acceptance 误受风险
``\i58K{e usK*s$ns 101.working trial balance 试算平衡表
(UvM@]B
*XbEiMJ 102.index and cross-referencing 索引和交叉索引
wL
4dTc MWpQ^dL_ 103.cash receipt 现金收入
m\r@@! D" rK( 104.cash disbursement 现金支出
S:oi<F _ff`y 105.bank statement 银行对账单
"(z5{z?S mA+&Io 106.bank reconciliation 银行存款余额调节表
,\ k_5L4c:" 107.balance sheet date
资产负债表日
vMt/u?oB <vh/4 108.net realizable value 可变现净值
1o;J,dYu +|'c>,?2H 109.storeroom 仓库
au+kNF|Q ``Dq 110.sale invoice 销售发票
evAM
J= p
&bROuw<T 111.price list 价目表
6S*exw IsM}'. 112.positive confirmation request 积极式询证函
wq(7|!Eix NOiN^::m 113.negative confirmation request 消极式询证函
Ix!Iw[CNd `c5"d 114.purchase requisition 请购单
bg&zo;Ck8T 8WbgSY` 115.receiving report 验收报告
o` ZQ d,3 )Sg~[WxDv 116.gross margin 毛利
`V]5 sE]G O%(fx!c` 117.manufacturing overhead 制造费用
4UlyxA~ /VS[pXXT| 118.material requisition 领料单
(k) l=]`} M/ni6%x 119.inventory-taking 存货盘点
UAFwi%@!-q 7;sj%U^'l 120.bond certificate 债券
y8L D7<1u L,`Lggq- 121.stock certificate 股票
Hl/
QnI! f3&[#% 122.audit report 审计报告
)-
viGxJ@ @}OL9Ch 123.entity 被审计单位
&7b|4a8B% [}/LD3 124.addressee of the audit report 审计报告的收件人
!2A:"2Kys: %Bn?n{/ 125.unqualified opinion 无保留意见
V_RTI.3p *4xat:@{{ 126.qualified opinion 保留意见
TRQF^P3o ^G.Xc\^w: 127.disclaimer of opinion 无法表示意见
Ib\iT:AJ ^m"u3b4 128.adverse opinion 否定意见
8V)^R(\;
L %K\C 查看《
注会考试《审计》中的128个英文单词(一) 》
65p?Igb