61.assessed level of material misstatement risk 重大错报风险的评估水平
q{GSsDo-:V ?Y{^un 62.simall business 小规模企业
WkaR{{nM s$
Zq/l$1x 63.accounting system
会计系统
.NkAD-k` g?~ Tguv 64.test of control 控制测试
n`)7Y`hBhP ChTXvkdH 65.walk-through test 穿行测试
tQ~<i %; hoR=%pC* 66.communication 沟通
-2&i)S0R (.1 rtj 67.flow chart 流程图
14D7U/zer V-_/(xt* 68.reperformance of internal control 重新执行
ufCqvv>' v'@b. R, 69.audit evidence
审计证据
0HR|aqPo g(<T u^F 70.substantive procedures 实质性程序
NaA+/: h/Hl?O8[ 71.assertions 认定
V
I24+h'J YN@6}B#1 72.esistence 存在
!\0F.* 0zbLc% 73.occurrence 发生
jJVT_8J i
u1KRuaF[ 74.completeness 完整性
T|@#w%c'' <jUrE[x 75.rights and obligations 权利和义务
x=5P+_ !&`}]qQZ 76.valuation and allocation 计价和分摊
lRDxIuTK vJRnBq+y 77.cutoff 截止
\2Og>{"U vUYJf99B
78.accuracy 准确性
&xiOTkqB ~XUOW Y75 79.classification 分类
$J"%I$%X= RzS|dGNQE 80.inspection 检查
2QGMe} L)F1NuR 81.supervision of counting 监盘
hOPe^e" i3Hz"Qs; 82.observation 观察
q_T]9d o\ngR\> 83.confirmation 函证
M
XZq 9g
Bjxqm 84.computation 计算
9?;@*x ATXF,o1 85.analytical procedures 分析程序
ptpW41t}^ l"J*)P 86.vouch 核对
YwL`>? (=1q!c`
87.trace 追查
\=!H 2M -J,Q;tj
88.audit sampling 审计抽样
r C_d$Jv M8';%=@ 89.error 误差
MO[kr2T 99e*]')A% 90.expected error 预期误差
ljPq2v ] vv+D*e&< 91.population 总体
o+<29o _Vjpw, 92.sampling risk 抽样风险
jfUJ37zNZr =m}TU)4. 93.non- sampling risk 非抽样风险
s^w\zz Yb -bypuMQ-p 94.sampling unit 抽样单位
ITyzs4"VV ;XG]Q<S\ 95.statistical sampling 统计抽样
90~*dNk P##Z[$IJ3 96.tolerable error 可容忍误差
2;G98H Xv0F:1 97.the risk of under reliance 信赖不足风险
.f>,6? 0G5'Y;8 98.the risk of over reliance 信赖过度风险
{j?7d; 'j Ap%O~wA' 99.the risk of incorrect rejection 误拒风险
{Eu'v$c! 91up^ 100. the risk of incorrect acceptance 误受风险
M% @ F>N+<Z 101.working trial balance 试算平衡表
3gpo
% td >,TW=A* 102.index and cross-referencing 索引和交叉索引
a/~29gW8E\ j 1(T )T 103.cash receipt 现金收入
b,dr+RB ic-IN~J- 104.cash disbursement 现金支出
^'vIOq-1v o(qEkR:4kd 105.bank statement 银行对账单
zmI5"K"'F xO7Yt
l 106.bank reconciliation 银行存款余额调节表
$jG4p
PG FI{AZb_' 107.balance sheet date
资产负债表日
1Bg_FPu (SF1y/g@= 108.net realizable value 可变现净值
=
EW3&+Lt )lh8
k{ 109.storeroom 仓库
gg[9u- Uky9zGa 110.sale invoice 销售发票
mc
ZGg;3 %c X"#+e 111.price list 价目表
VD$Eb rB%y6P B 112.positive confirmation request 积极式询证函
=&7@<vBpy 6tn+m54_ 113.negative confirmation request 消极式询证函
:CaTP% GW l~J*' m2 114.purchase requisition 请购单
7Fz
xe$A ^e%}[q[>| 115.receiving report 验收报告
Mvb':/M 3qi_]*dD 116.gross margin 毛利
J02^i5l C>
X|VP|C 117.manufacturing overhead 制造费用
k4{:9zL1#? UTCzHh1 118.material requisition 领料单
k_aW PKf:O
119.inventory-taking 存货盘点
Ei5 wel6! LA4<#KP 120.bond certificate 债券
oM,- VUr 6~8F!b2 121.stock certificate 股票
NTmi 2c ?Elg?)os 122.audit report 审计报告
KX3KM!* U
O<:.6" 123.entity 被审计单位
6/tI8H3E T3N"CUk 124.addressee of the audit report 审计报告的收件人
S1bAu
< ?j{C*|yHO 125.unqualified opinion 无保留意见
qX#MV>1 _xrwu;o0} 126.qualified opinion 保留意见
U)D[]BVg 3`F) AWzdr 127.disclaimer of opinion 无法表示意见
mfom=-q3k tous#(&pK 128.adverse opinion 否定意见
2e1]}wlK Br5o7(AE 查看《
注会考试《审计》中的128个英文单词(一) 》
2.lgT|p