61.assessed level of material misstatement risk 重大错报风险的评估水平
!t_,x= FF_$)%YUp 62.simall business 小规模企业
A>4k4*aFm# i#-Jl7V[a 63.accounting system
会计系统
w"BTu-I .(Pe1pe 64.test of control 控制测试
C>MoR 3] +}Q4 g]M8 65.walk-through test 穿行测试
1mjv~W 6F(yH4 66.communication 沟通
&U,f~KJ J%A`M\ 67.flow chart 流程图
2fLd/x~ ag+ML1#) 68.reperformance of internal control 重新执行
rxz3Mqg +<q^[<pS 69.audit evidence
审计证据
'&9a% DRzpV6s 70.substantive procedures 实质性程序
sEj:%`l| j)]'kg 71.assertions 认定
P"]+6sm&es AnyFg)a< 72.esistence 存在
sXydMk`J 8bysg9H0 73.occurrence 发生
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zrwz\ 74.completeness 完整性
Sx ~_p3_5U \LYQZ*F 75.rights and obligations 权利和义务
RSi0IfG5 o|}%pc3 76.valuation and allocation 计价和分摊
7]^ } R5i8cjKZ?w 77.cutoff 截止
-j$l@2g 0F3>kp4u 78.accuracy 准确性
\=_8G:1 8qc%{8 79.classification 分类
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^B*< 80.inspection 检查
.{;!bw n=SZ8Rj7 81.supervision of counting 监盘
c%U$qao=c+ ?dmMGm0T9 82.observation 观察
}?~uAU- X @Bpjg 83.confirmation 函证
$oQsh|sTI FKx9$B 84.computation 计算
?% X9XH/! {x4[Bx1 85.analytical procedures 分析程序
'-S&i{H [s34N+vU 86.vouch 核对
4GfLS.Ip =5/;h+bk+3 87.trace 追查
A{J 1 n '=~y'nPG7 88.audit sampling 审计抽样
p)^:~ll {l11WiqQH 89.error 误差
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!bcbzg2d& -Wn.@bz6B 91.population 总体
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93.non- sampling risk 非抽样风险
:|M/+XPu r^E]GDz 94.sampling unit 抽样单位
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/8MQqZ C 95.statistical sampling 统计抽样
y9L#@ =.X?LWKY 96.tolerable error 可容忍误差
^!<7#kX 0GYEt 97.the risk of under reliance 信赖不足风险
JZ%F |3,V%>z 98.the risk of over reliance 信赖过度风险
W|#ev*'F 3NN'E$"3 99.the risk of incorrect rejection 误拒风险
`zp2;]W '^l^gW/|\ 100. the risk of incorrect acceptance 误受风险
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=$^ {?mQqoZ?. 101.working trial balance 试算平衡表
Kyp0SZp[ !"J#,e| 102.index and cross-referencing 索引和交叉索引
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ZaX 103.cash receipt 现金收入
S8OVG4- !NYM(6!( 104.cash disbursement 现金支出
]kkBgjQbS 8}{o2r@ 105.bank statement 银行对账单
~Ex.Yp8. ewrWSffe 106.bank reconciliation 银行存款余额调节表
n]DN xC@b 9I\3T6&tr 107.balance sheet date
资产负债表日
|NU0tct^ nbASpa( 108.net realizable value 可变现净值
-t6R!ZI pfZ,t<bE2 109.storeroom 仓库
egvy#2b@ KKjxg7{K 110.sale invoice 销售发票
^dnz=FB F> QT| 111.price list 价目表
7_40_kwJi [-t> G!) 112.positive confirmation request 积极式询证函
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w<@g 113.negative confirmation request 消极式询证函
@qPyrgy 'n[+r}3 114.purchase requisition 请购单
%Lp7@ 2d2@ J{ 115.receiving report 验收报告
48CI8[T F[kW:-ne@Z 116.gross margin 毛利
ls24ccOs o? i.v0@!K 117.manufacturing overhead 制造费用
*?bk?*?s }11`98>B6: 118.material requisition 领料单
aw/7Z` )J+{oB[>b 119.inventory-taking 存货盘点
6%kJDY. XalJo@%- 120.bond certificate 债券
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(.,'}+1 rMHQzQ0% 122.audit report 审计报告
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3kiE3*H 123.entity 被审计单位
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MkDK/K$s 124.addressee of the audit report 审计报告的收件人
'cZMRRc< R6!cK[e]4 125.unqualified opinion 无保留意见
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j#WgltP 126.qualified opinion 保留意见
6~ 7 ;o_> y~ _za(k 127.disclaimer of opinion 无法表示意见
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Y*o;z,~ 128.adverse opinion 否定意见
j /H>0^ rX33s 查看《
注会考试《审计》中的128个英文单词(一) 》
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