61.assessed level of material misstatement risk 重大错报风险的评估水平
i$Z#9M9 0D[@u3W 62.simall business 小规模企业
uHM@h{r Q:o7G|C 63.accounting system
会计系统
t
1i(;|8| bXdY\&fE 64.test of control 控制测试
R
UXCq`)"< *HlDS22 65.walk-through test 穿行测试
j}WByaZ& (JZ".En#X 66.communication 沟通
w]!0< v3^|"}\q5 67.flow chart 流程图
?J&)W,~ +;gsRhWk 68.reperformance of internal control 重新执行
nX5C<Ky H
OPqxI(k 69.audit evidence
审计证据
A
t9X]t .[j%sGdKl 70.substantive procedures 实质性程序
;u!?QSvb
uP|FJLY 71.assertions 认定
RU_L<Lpi n9oR)&:o 72.esistence 存在
R@`rT*lJ #Z9L_gDp 73.occurrence 发生
5Pke8K }Ik1bkK 74.completeness 完整性
h)dRR_ IN !02`H 75.rights and obligations 权利和义务
]PX}b ZKdh%8C 76.valuation and allocation 计价和分摊
kC$I2[ t! x)viY5vjH 77.cutoff 截止
TOT
PzB 77aX-e*=E 78.accuracy 准确性
1f//wk| ExrY>*v 79.classification 分类
4rp6 C/i `XMM1y>V9> 80.inspection 检查
A7Y_HIo q=0 pQ
1> 81.supervision of counting 监盘
WL-0( !Q)3-u 82.observation 观察
E(Gr0#8 o)I/P< 83.confirmation 函证
=vEkMJOs )f*Iomp]@ 84.computation 计算
dY'Y5Th~ p;->hn~D'5 85.analytical procedures 分析程序
F`&>NQb w}k B6o] 86.vouch 核对
pVG>A&4 {ymb\$f 87.trace 追查
8S>>7z!U B,y3]
g6u 88.audit sampling 审计抽样
!S,pRS+ 4iBxPo(0 89.error 误差
<\DUo0]J hqW$kw 90.expected error 预期误差
FfYs
Sq2l ,nYZxYLf+ 91.population 总体
4#2 ,Y!
8 +(c 1 92.sampling risk 抽样风险
EfSMFPM
RKe?. 93.non- sampling risk 非抽样风险
JQT4N[rEE 3B#!2| 94.sampling unit 抽样单位
aBlbg3 q JtmQzr0> 95.statistical sampling 统计抽样
/(zB0TEd 4 96.tolerable error 可容忍误差
9 z*(8d RKk" 97.the risk of under reliance 信赖不足风险
gA+YtU{z m X:
bA5db 98.the risk of over reliance 信赖过度风险
p
JX, n Y6;@ /[_ 99.the risk of incorrect rejection 误拒风险
0UjyMEiK W-XN4:,qI 100. the risk of incorrect acceptance 误受风险
:SeLkQC T &*eOr 101.working trial balance 试算平衡表
OR~G Ov| k4mTZ}6E 102.index and cross-referencing 索引和交叉索引
4#@0T"T~M G>j"cj 103.cash receipt 现金收入
?,V;f2c k>-'AWH^v 104.cash disbursement 现金支出
05 g?jV u[J7Y 105.bank statement 银行对账单
HnK/A0jM ] -
h|] 106.bank reconciliation 银行存款余额调节表
d!!3"{' .m'N7`VB 107.balance sheet date
资产负债表日
:|fl?{E -W6V,+of 108.net realizable value 可变现净值
5W5pRd>Q oHRbAE^ 109.storeroom 仓库
Oo$%Yh51~ +}Auk|>Dc 110.sale invoice 销售发票
NN*Sb J0 6d(b'S^ 111.price list 价目表
,gx$U@0Z cWc$yE' 112.positive confirmation request 积极式询证函
/gF]s_ LA>dkPB 113.negative confirmation request 消极式询证函
a6 * Y%? >:fJhF@ 114.purchase requisition 请购单
rcW#6VZ= N~0$x,bR 115.receiving report 验收报告
GMyoSe%1/ GMt)}Hz 116.gross margin 毛利
"SDsISWd tUn&z?7bF 117.manufacturing overhead 制造费用
eb(m8vLR uvNnW}G4 118.material requisition 领料单
"
gwm23Rpj 8Q)y%7{6 119.inventory-taking 存货盘点
#d$d&W~gE J$<:/^t 120.bond certificate 债券
s+Cl UU-v;_oP 121.stock certificate 股票
jCam,$oE S/) 122.audit report 审计报告
~c9vdK .Wd.)^? 123.entity 被审计单位
` 3vN R" aB7d( 124.addressee of the audit report 审计报告的收件人
EPR(i#xU vl>
_e 125.unqualified opinion 无保留意见
+q4W0 aJ% e'F[ 126.qualified opinion 保留意见
U3(L.8(sA lu<Np9/5< 127.disclaimer of opinion 无法表示意见
60(}_
% {Nzmb|& 128.adverse opinion 否定意见
#a/n5c&6/ Z&BM%.NZJ 查看《
注会考试《审计》中的128个英文单词(一) 》
B6^w{eXN