61.assessed level of material misstatement risk 重大错报风险的评估水平
<LIL{g0eX o"->R
C 62.simall business 小规模企业
Cb7f-Eag zdrCr0Rx,
63.accounting system
会计系统
dq28Y$9~ 4pq@o 64.test of control 控制测试
r j#K5/df %Wkvo-rOq 65.walk-through test 穿行测试
w,cfSF;=tC
0'wB':v 66.communication 沟通
Q"n*`#Yt' Jp=eh 67.flow chart 流程图
(|I:d!>:U 1-r#v 68.reperformance of internal control 重新执行
XZYpU\K s]Nh9h 69.audit evidence
审计证据
4d#w} :^tw!U%y1 70.substantive procedures 实质性程序
w>>)3:Ytd $@"o BCc 71.assertions 认定
wN\%b}pp 2`tdH|Z` 72.esistence 存在
?2zVW
Z A9'
[x7N 73.occurrence 发生
1{i)7:Y
3e~ab#/
74.completeness 完整性
T&c0j( GoP,_sd\O 75.rights and obligations 权利和义务
y.AVH`_u mD{<Lp= 76.valuation and allocation 计价和分摊
D1o<:jOj G=W!$(
: 77.cutoff 截止
&4Q(>"i
L4
]fvU}4! 78.accuracy 准确性
||a
5)D +b"RZ:tKp 79.classification 分类
+e?mKLw14 9ot A5I^v 80.inspection 检查
R("g ] 7p%W)=v 81.supervision of counting 监盘
>Ig%|4Hw _xT=AF9~o 82.observation 观察
WPi^;c8 -Zx
hh 83.confirmation 函证
64;F g/t P0NGjS|Z{ 84.computation 计算
4A^=4"BCV H=Rqr 85.analytical procedures 分析程序
Vw.c05 x Kk#g(YgNz 86.vouch 核对
l!CW
E eSo/1D 87.trace 追查
hfT HP B?`n@/ 88.audit sampling 审计抽样
3mKmd iD ?tS=rqc8oW 89.error 误差
=!u9]3) l*_%K}%?V 90.expected error 预期误差
}#}IR5`=E q$FwO"dC 91.population 总体
D-\WS^# "S#4 92.sampling risk 抽样风险
RzCC>- d#P3
< 93.non- sampling risk 非抽样风险
[SGt ~bRJ np3$bqm 94.sampling unit 抽样单位
rvO7e cR"
XOgl>1O 95.statistical sampling 统计抽样
Ah
:! M,xhQ{eBY 96.tolerable error 可容忍误差
Ncr38~;w "^E/N},%u5 97.the risk of under reliance 信赖不足风险
)D\cm7WX^[ ^2Sa_. 98.the risk of over reliance 信赖过度风险
(qd $wv^h > w:+nG/r 99.the risk of incorrect rejection 误拒风险
k[lYdk / *3[9, 100. the risk of incorrect acceptance 误受风险
P'f0KZL; pW ]+a0j 101.working trial balance 试算平衡表
Y@x }b{3 9Fb|B 102.index and cross-referencing 索引和交叉索引
Q79& Q04XN M`IiK+IoU 103.cash receipt 现金收入
KWtLrZ(j C@+"d3 104.cash disbursement 现金支出
fy|ycWW>8 {TT@Mkz_QC 105.bank statement 银行对账单
'@enl]J 8tq6.%\ 106.bank reconciliation 银行存款余额调节表
Z#7T!/28 W+k`^A|@ 107.balance sheet date
资产负债表日
SN2X{Q|* me]O 108.net realizable value 可变现净值
iC-WQkQY rN6@=uB 109.storeroom 仓库
m NkS!(L6 Mda~@)7$ 110.sale invoice 销售发票
J qWMO!1 p&1IK8i" 111.price list 价目表
L~e\uP bz!9\D|h 112.positive confirmation request 积极式询证函
Co6ghH7T Z}bUvr XP 113.negative confirmation request 消极式询证函
9y=$|"<( Mazjn?f 114.purchase requisition 请购单
{
?p55o BM bT:)% 115.receiving report 验收报告
mq~rD)T `P1jg$(eA 116.gross margin 毛利
_r!''@B 'G1~\CT 117.manufacturing overhead 制造费用
' k~'aZ d"zbY\` 118.material requisition 领料单
,EPs>#d >
Q1r^ 119.inventory-taking 存货盘点
\(UEjlo ,a_F[uK 120.bond certificate 债券
[s?H3yQ. m~s.al(G91 121.stock certificate 股票
hpJ[VKe O[+![[N2 122.audit report 审计报告
*O')
{( S.o 9AUv9 123.entity 被审计单位
Id8^6FLw Hb&-pR@e\? 124.addressee of the audit report 审计报告的收件人
0gNwC~IA8 /BC(O[P 125.unqualified opinion 无保留意见
G=4Da~<ij oQJK}9QR 126.qualified opinion 保留意见
#;. tVo I gE8=#%1< 127.disclaimer of opinion 无法表示意见
`5}XmSJ?5 }>:v 128.adverse opinion 否定意见
~7PPB|XY KA:>7- 查看《
注会考试《审计》中的128个英文单词(一) 》
MsOO''o