61.assessed level of material misstatement risk 重大错报风险的评估水平
/sa\Ze;E P%^\<#Ya7 62.simall business 小规模企业
(Gp|K6 >^V3Z{; 63.accounting system
会计系统
lBcRt)_O7 lk. ; 64.test of control 控制测试
Z`97=
:W fNZ:l=L3): 65.walk-through test 穿行测试
z ;KUIWg ypA)G /; 66.communication 沟通
ckg8x&Z R`F8J}X_ 67.flow chart 流程图
}y
P98N5o S&w(H'4N 68.reperformance of internal control 重新执行
BH$+{rZ8t Zd]2>h 69.audit evidence
审计证据
M_monj}Z J&jNO
Nu? 70.substantive procedures 实质性程序
$h|rd+}, JHCV7$RS 71.assertions 认定
:1J
ICxAU |}y6U< I 72.esistence 存在
.1 =8c\% 3ZKaqwK 73.occurrence 发生
`'^&*
7, B hnwb0b< 74.completeness 完整性
!agtgS$qII +v}R-gNR 75.rights and obligations 权利和义务
ErDt~FH .+"SDtoX 76.valuation and allocation 计价和分摊
yv!,iK9 yfD)|lK 77.cutoff 截止
oQvG3(. sN
`NZyG 78.accuracy 准确性
}Pj3O~
z R{"7q:- 79.classification 分类
.2jG
~_W[ #^bkM)pc 80.inspection 检查
3GS oHsNk @zJhJ'~Sl 81.supervision of counting 监盘
EPz$`#Sh" ]bq<vI% 82.observation 观察
PG1#Z?_ c9dH ^t 83.confirmation 函证
Q1Jkt ,cvLvN
8 84.computation 计算
jnK8
[och .bm#|X)RO 85.analytical procedures 分析程序
*yv@-lP5s R;X8%' 86.vouch 核对
s68EzFS %^l77:O 87.trace 追查
[G/q*a:K E0c5
c 88.audit sampling 审计抽样
v&U'%1| P,!k^J3:l 89.error 误差
$7a
R f' Y. yM 1 z 90.expected error 预期误差
BNg\;2r oJ`ih&Q8 91.population 总体
WjGv%^? sm}v0V.Js 92.sampling risk 抽样风险
U<eVLfSij {R[lsdH(X 93.non- sampling risk 非抽样风险
L.15EXAB hE!3
kaS 94.sampling unit 抽样单位
/'G'GQrr x#| P-^ 95.statistical sampling 统计抽样
Tm_vo- KbH#g>.oB 96.tolerable error 可容忍误差
i,ku91T M!=v"C# 97.the risk of under reliance 信赖不足风险
Y_%\kM?7 f9JD_hhP' 98.the risk of over reliance 信赖过度风险
vsoj] R$C gSu+]N 99.the risk of incorrect rejection 误拒风险
e\.|d<N? 5cyl:1Ln 100. the risk of incorrect acceptance 误受风险
t2+m7*76 4cJ7.Pez 101.working trial balance 试算平衡表
"C=HBJdYB5 X\$|oiR 102.index and cross-referencing 索引和交叉索引
C-_u; NEu V* fDvr0 103.cash receipt 现金收入
X~G"TT$) BD=;4SLT 104.cash disbursement 现金支出
Um15@p;
:!tQqy2 105.bank statement 银行对账单
=q[3/'2V$? Cj5M 106.bank reconciliation 银行存款余额调节表
QE)g==d LAf!y"A# 107.balance sheet date
资产负债表日
r-Z' h{<^?= 108.net realizable value 可变现净值
1Q?hskL B7}-g"p$/ 109.storeroom 仓库
iyH<!>a Q1&: +
7% 110.sale invoice 销售发票
"t"dz' yo
(&~r 111.price list 价目表
[mWo&Ph[- Ju+@ROZ 112.positive confirmation request 积极式询证函
X[Y!=e4z 4f"be 113.negative confirmation request 消极式询证函
Ubn5tN
MK 7BI0g@$Nn] 114.purchase requisition 请购单
z+-k4 `GPK$ue
115.receiving report 验收报告
u3k+Xg: $AsM 9D<BE 116.gross margin 毛利
L9r 3jz *^.b}K% 117.manufacturing overhead 制造费用
mH8s'F ^@[[,1"K 118.material requisition 领料单
P9%9/ B:- mDV 2vg 119.inventory-taking 存货盘点
l0Pg`wH, a~XNRAh 120.bond certificate 债券
Nr(WbD[T 8o{ SU6pH 121.stock certificate 股票
w$B7..r ^?J:eB! 122.audit report 审计报告
`H+Eo<U |}mBW@ah 123.entity 被审计单位
HPp
nw]_ 9d2$F9]:o 124.addressee of the audit report 审计报告的收件人
le[5a=e( `>#X,Lw$g 125.unqualified opinion 无保留意见
CWDo_g$
{'r*Jb0 126.qualified opinion 保留意见
ZcdS?Z2k ^WD[>E~ 127.disclaimer of opinion 无法表示意见
r% B5@+{so "?S#vUS+ 2 128.adverse opinion 否定意见
pxY5S}@ K1+,y1c 查看《
注会考试《审计》中的128个英文单词(一) 》
@wa/p`gj5w