61.assessed level of material misstatement risk 重大错报风险的评估水平
q$P"o].EK UpbzH(?# 62.simall business 小规模企业
(WC<X Kf 7w|s8B 63.accounting system
会计系统
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t k?,g:[4! 64.test of control 控制测试
whshjl?a 1mqFnVkf&+ 65.walk-through test 穿行测试
w]}vm- <Bwu N,} 66.communication 沟通
_C?K;-v} gTT-7 67.flow chart 流程图
Lfor0-j n~Ix8|S h 68.reperformance of internal control 重新执行
|d$aISO` &IPT$=u 69.audit evidence
审计证据
+;T%7j"wz ^H'#*b0u 70.substantive procedures 实质性程序
i~4Kek6,I -kO=pYP*O 71.assertions 认定
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LR=o 73.occurrence 发生
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w)1yzX 74.completeness 完整性
4d O>L" rqIt}(J 75.rights and obligations 权利和义务
()iJvf>@ ]TQjk{X< 76.valuation and allocation 计价和分摊
Cfi5r|S <]<50 77.cutoff 截止
C/XOI> Tb[GZ,/%; 78.accuracy 准确性
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c{- *\>& 79.classification 分类
V:lDR20*\ OA8pao~H 80.inspection 检查
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H 81.supervision of counting 监盘
W{%M+a[#l 8/=2N 82.observation 观察
|D\ ukml g$+3IVq& 83.confirmation 函证
Cs$g]&a 8n56rOW! 84.computation 计算
~DSle 3 yfU1;MI 85.analytical procedures 分析程序
TZ/u"' ZS QRRZMdEGs[ 86.vouch 核对
)_BteLo- :r\<DVj 87.trace 追查
@8 pRIS"V KS%,N _F< 88.audit sampling 审计抽样
vK$W)(Z v;OA hF r| 89.error 误差
!({[^[! @?t) UE 90.expected error 预期误差
%T&kK2d; }5A?WH_ 91.population 总体
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.[ 92.sampling risk 抽样风险
6K,AQ.=V2 :5dq<>~ 93.non- sampling risk 非抽样风险
^*ZO@GNL D;Z\GnD 94.sampling unit 抽样单位
6(eyUgnb m$U2|5un& 95.statistical sampling 统计抽样
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+7<} 96.tolerable error 可容忍误差
M; V2O; oRCj]9I$ 97.the risk of under reliance 信赖不足风险
5-MI7I@l 5y.kOe4vH 98.the risk of over reliance 信赖过度风险
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#g_ }^=J] 99.the risk of incorrect rejection 误拒风险
YM5;mPR Z/%>/ 100. the risk of incorrect acceptance 误受风险
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]Z{0 &Y\`FY\ 101.working trial balance 试算平衡表
i`X/d= Zb@PwH4 102.index and cross-referencing 索引和交叉索引
Nkc=@l{ %kF6y_h` 103.cash receipt 现金收入
R+P1 +5 1B 2>8N 104.cash disbursement 现金支出
At"@`1n_u' gx3arVa 105.bank statement 银行对账单
6z~6o0s~ Z[ys>\_To 106.bank reconciliation 银行存款余额调节表
^W;\faG `Os@/S 107.balance sheet date
资产负债表日
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0d(j H>2)R7h 108.net realizable value 可变现净值
<5=^s%H caS5>wk`R 109.storeroom 仓库
|SCO9,Fs K;Fy&p^d 110.sale invoice 销售发票
l7\Bq+Q T$!.
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k3/t 112.positive confirmation request 积极式询证函
Ww:,O48% r"c<15g2' 113.negative confirmation request 消极式询证函
Ubv<3syR' n{aD4& 114.purchase requisition 请购单
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\s<L2uRj 115.receiving report 验收报告
F8KSB"!NR 5*C#~gd&F 116.gross margin 毛利
#R}sGT x= X"4Mj0) 117.manufacturing overhead 制造费用
HZKqGkE icH\( 118.material requisition 领料单
zr2oU '+ 4Y
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^O}` i Q3T@=z2j% 120.bond certificate 债券
yJNQO'wcv D5^wT>3> 121.stock certificate 股票
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0w)Gb}o$ h8'`g 0 123.entity 被审计单位
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d0YDNP%,_ 124.addressee of the audit report 审计报告的收件人
QY|Rz(;m ir!/{IQx 125.unqualified opinion 无保留意见
~lib~Y'- u7L&cx 126.qualified opinion 保留意见
W"$sN8K>) \SKobO?qI 127.disclaimer of opinion 无法表示意见
wl7G6Y2 UU'0WIbY6 128.adverse opinion 否定意见
~>SqJ&-moo m) QV2n 查看《
注会考试《审计》中的128个英文单词(一) 》
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