61.assessed level of material misstatement risk 重大错报风险的评估水平
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. 62.simall business 小规模企业
4M>E QF& 9j$ J}=y 63.accounting system
会计系统
rv%^2h<& ?I 7hbqQd 64.test of control 控制测试
8&v%>wxR@ ^%/d]Zwb 65.walk-through test 穿行测试
7niI65 h\*I*I8C 66.communication 沟通
;})so kDWvjT 67.flow chart 流程图
<nF1f(ky qZX\riR 68.reperformance of internal control 重新执行
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_+V{F rq^VOK|L 69.audit evidence
审计证据
Q}]RB$ZS ]]|vQA^ 70.substantive procedures 实质性程序
CDWchY V Rz9;=m 71.assertions 认定
4"Pf0PD: !{ /AJb 72.esistence 存在
'h;x>r e",0Er FT 73.occurrence 发生
<_-8)abK 8[H)tKf8 74.completeness 完整性
X=pPkgW CR`}{?2H 75.rights and obligations 权利和义务
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C 76.valuation and allocation 计价和分摊
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77.cutoff 截止
k_7agW [HQ Bx`3TS 78.accuracy 准确性
go5l<:9 hB-<GGcO < 79.classification 分类
n }4L q^$ 4$8\IJ7G 80.inspection 检查
w-?Cg8bq< nh%Q"; 81.supervision of counting 监盘
U,GY']J |&H(skF_ 82.observation 观察
|=ljN7]! firiYL"=44 83.confirmation 函证
`i3fC&?C "6o5x&H 84.computation 计算
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/ +v"%@lC}; 85.analytical procedures 分析程序
S s#UX_DT_ S$Fq1 86.vouch 核对
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K| q* k^r-~q+NV# 87.trace 追查
5tl uS >O}J*4A>+# 88.audit sampling 审计抽样
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C3i 89.error 误差
Ems0"e $#d.@JWi 90.expected error 预期误差
[5QbE$ {Aq:Kh`& 91.population 总体
-WK {-)*.l= 92.sampling risk 抽样风险
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wOaf 93.non- sampling risk 非抽样风险
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4O"c dLy-J1h\ 94.sampling unit 抽样单位
ouR(l; };@J)} 95.statistical sampling 统计抽样
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p5D6 +a((,wAN2 96.tolerable error 可容忍误差
bdkxCt 7.tEi}O&_g 97.the risk of under reliance 信赖不足风险
:Y2J7p[+ T&~7*j(|e 98.the risk of over reliance 信赖过度风险
d3K-| n0CS= 99.the risk of incorrect rejection 误拒风险
Ld3!2g2y7& lM-*{<B 100. the risk of incorrect acceptance 误受风险
wQ/Z: 5WG:m'$$ 101.working trial balance 试算平衡表
p) ea1j>N 1rQKHC:| 102.index and cross-referencing 索引和交叉索引
D^e7%FX %t<ba[9F 103.cash receipt 现金收入
It3. 'ai!6[|SD 104.cash disbursement 现金支出
\]+57^8r Q XV8][ 105.bank statement 银行对账单
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y<A%& 106.bank reconciliation 银行存款余额调节表
,7nA:0P iHL`r1I! 107.balance sheet date
资产负债表日
*oU-V# p$*;>YKO 108.net realizable value 可变现净值
UAq%Y8KA yCG<qQz 109.storeroom 仓库
#Bgq]6G2 hpOUz% 110.sale invoice 销售发票
hCKx%&[^7 |8YP8o 111.price list 价目表
BbdJR]N/!h 8}(ul 112.positive confirmation request 积极式询证函
K JX@?1" S|?Ht61k 113.negative confirmation request 消极式询证函
/l@h[}g+d- 8QNd t 114.purchase requisition 请购单
F_&bE@k I~.d/!>Z 115.receiving report 验收报告
.a *^6TC. lTn~VsoRZ 116.gross margin 毛利
8x9$6HO KGoHn6jM 117.manufacturing overhead 制造费用
'fkaeFzOl }^R_8{>k 118.material requisition 领料单
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119.inventory-taking 存货盘点
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R1=ir# U|D -d8||X[ 121.stock certificate 股票
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lzN)e 122.audit report 审计报告
1KtPq, b-XC\ 123.entity 被审计单位
WDdp(< j |tu|Q 124.addressee of the audit report 审计报告的收件人
r!7e:p JLO e;/C}sK: 125.unqualified opinion 无保留意见
qm&Z_6Pw %g<J"/ 126.qualified opinion 保留意见
j2/3NF5& X&qa3C}) 127.disclaimer of opinion 无法表示意见
X)TUKt FTg4i\Wp 128.adverse opinion 否定意见
7JNy;$]/ k-LT'>CWl 查看《
注会考试《审计》中的128个英文单词(一) 》
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