61.assessed level of material misstatement risk 重大错报风险的评估水平
.Mbz3;i0 .A|udZ, 62.simall business 小规模企业
'L'R9&o<X <I?Zk80 63.accounting system
会计系统
IxU/?Zm
)7F/O3Tq 64.test of control 控制测试
.*oU]N%K= ]^E?;1$f? 65.walk-through test 穿行测试
Y<OFsWYY @JMiO^ 66.communication 沟通
3fj4%P" Ui~>SN>s 67.flow chart 流程图
kP:!/g N8jIMb'< 68.reperformance of internal control 重新执行
Cdn J&N{ 6x`t{g]f, 69.audit evidence
审计证据
[0!( xp^ Z@HEj_n 70.substantive procedures 实质性程序
D*jM1w_` )9g2D`a4 71.assertions 认定
X?O[r3< i1Us
IT 72.esistence 存在
zhQJy?>'m r!v\"6:OM 73.occurrence 发生
z/-=%g >HA ?<!| 74.completeness 完整性
Dt@SqX:~Ee P.cyO3l 75.rights and obligations 权利和义务
{7[Ox<Ho -7ep{p- 76.valuation and allocation 计价和分摊
5pX6t
V~GDPJ+ 77.cutoff 截止
K(4_a``05 %{W6PrY{ 78.accuracy 准确性
x}4q {P5$ Wtnfa{gP% 79.classification 分类
\bXa&Lq vx
=&QavL 80.inspection 检查
2?C)& )%TmAaj9d 81.supervision of counting 监盘
5xiEPh zLQx%Yg! 82.observation 观察
Qs!5<)6
NEs:},)o 83.confirmation 函证
Eci\a] >P(.:_^p 84.computation 计算
mFeP9MfJ C!gZN9- 85.analytical procedures 分析程序
i8p6Xht " bG2: 86.vouch 核对
+`4A$#$+y 6]N.%Y[( 87.trace 追查
;uW FHc5@B gYj'(jB 88.audit sampling 审计抽样
rv;3~'V 637:
oT_`O 89.error 误差
, gHDx [g,}gyeS( 90.expected error 预期误差
c-w)|-
ac. H,J8M
{ 91.population 总体
XppOU P>T"cv 92.sampling risk 抽样风险
KvSG; gw(z1L5
n 93.non- sampling risk 非抽样风险
jPeYmv] Cx"sw
} 94.sampling unit 抽样单位
bt *k.=p ICCc./l| 95.statistical sampling 统计抽样
zs;JJk^ }]TxlSp!; 96.tolerable error 可容忍误差
*hrd5na *j=%
# 97.the risk of under reliance 信赖不足风险
@HW*09TG hZ3bVi)L\ 98.the risk of over reliance 信赖过度风险
p_ =z# G3]4A&h9v~ 99.the risk of incorrect rejection 误拒风险
13PS2
)jj0^f1!j 100. the risk of incorrect acceptance 误受风险
POW>~Tof1 |qLh5Ty 101.working trial balance 试算平衡表
z#N@ 0R 9L9sqZUB 102.index and cross-referencing 索引和交叉索引
;<5q]/IHK 3$w
65= 103.cash receipt 现金收入
ex|F|0k4} K,]=6Rj 104.cash disbursement 现金支出
j pOp.
+p^u^a 105.bank statement 银行对账单
neh(<> -di
o5a 106.bank reconciliation 银行存款余额调节表
mmsPLv6 ]4{H+rw 107.balance sheet date
资产负债表日
l0]
EX>"E D$N/FJ8|G 108.net realizable value 可变现净值
'yth'[ ?upM>69{ 109.storeroom 仓库
hph4 `{T \jA~9 110.sale invoice 销售发票
'S~5"6r tgaO!{9I? 111.price list 价目表
Q&&@v4L edV\-H5< 112.positive confirmation request 积极式询证函
5;S.H#YOpO K^$=dLp 113.negative confirmation request 消极式询证函
OB7hlW b[yiq$K/ 114.purchase requisition 请购单
BHw, 4#F1; *H122njH+T 115.receiving report 验收报告
h~26W
Lf. {!`4iiF 116.gross margin 毛利
fh{`Mz,o Ie^l~Gb 117.manufacturing overhead 制造费用
:LTN!jj _|]x2xb) 118.material requisition 领料单
mTh]PPo ca}2TT&t 119.inventory-taking 存货盘点
/> Nt[o[r xpI wrJO 120.bond certificate 债券
:
jx4{V &R siVBA 121.stock certificate 股票
IAEAhqp jtc~DL 122.audit report 审计报告
b2]Kx&! bfO=;S]b! 123.entity 被审计单位
|' . &?vgP!d&M 124.addressee of the audit report 审计报告的收件人
vj*%Q(E6Pt ,PZ ge 125.unqualified opinion 无保留意见
yBRC*0+Vy <X5fUU"+U 126.qualified opinion 保留意见
CNIsZv@Q KF/-wZ"
1s 127.disclaimer of opinion 无法表示意见
+O5hH8<&b 66 Tpi![ 128.adverse opinion 否定意见
)jC%a6G! _rYkis^u 查看《
注会考试《审计》中的128个英文单词(一) 》
v}(WaO#S