61.assessed level of material misstatement risk 重大错报风险的评估水平
c^Wm~"
r Yd/qcC(& 62.simall business 小规模企业
}f6.eqBX4 v]!|\] 63.accounting system
会计系统
WY*}|R2R K''b)v X4 64.test of control 控制测试
!Y\hF|[z /JveN8L% 65.walk-through test 穿行测试
hrS/3c'<Z 1$xt=*.u| 66.communication 沟通
UAcABL^2 ry7(V:ic 67.flow chart 流程图
mcr71j 'JkK0a2D 68.reperformance of internal control 重新执行
N>]u;HjH _10#rucr 69.audit evidence
审计证据
YI\^hP# 72v 9S T 70.substantive procedures 实质性程序
\>YXPMIk sjaG%f&h 71.assertions 认定
aP"i_!\.aa k]f73r 72.esistence 存在
0_&oMPY @]2cL 73.occurrence 发生
8,['q~z SKcAZC 74.completeness 完整性
&VQwuO -nHc52, 75.rights and obligations 权利和义务
9cj=CuE F,lQj7 76.valuation and allocation 计价和分摊
):.]4n{L c*ytUI* 77.cutoff 截止
{ifYr(|p` %/sf#8^m 78.accuracy 准确性
BF]b
\/I Kt`0vwkjvI 79.classification 分类
R0m}I5Frs d[O.UzQ 80.inspection 检查
-2Ub'*qK hwC3[' 81.supervision of counting 监盘
A Ys<IMQ $(_i>&d< 82.observation 观察
xvrCm`3n@ $ cK9E:v 83.confirmation 函证
| @ mZ]`p Ad`;O+/; 84.computation 计算
v"bOv"!al v,2{Vr 85.analytical procedures 分析程序
y#T":jpR =;T971L` 86.vouch 核对
85H8`YwPh *[ A%tj% 87.trace 追查
'zpj_QM o3uv"#
C 88.audit sampling 审计抽样
P/ug' e`C'5`d] 89.error 误差
m >'o&Hj fx=aT 90.expected error 预期误差
B04Br~hel* rb,&i1
91.population 总体
_#-(XQ a ))k^7g9M` 92.sampling risk 抽样风险
Dj %jrtT dIK!xOStA 93.non- sampling risk 非抽样风险
y]@_DL#J= GJH6b7I 94.sampling unit 抽样单位
>Y[{m $- C>j"Ck^< 95.statistical sampling 统计抽样
1?mQ
fW@G {)-%u8J\`N 96.tolerable error 可容忍误差
k^ID i12iB+q 97.the risk of under reliance 信赖不足风险
-6 DfM, 9ft7
98.the risk of over reliance 信赖过度风险
7';PI!$ 0HF",:yl 99.the risk of incorrect rejection 误拒风险
*<BasP O </< 100. the risk of incorrect acceptance 误受风险
scrNnO[3j ~ZL}j+L/ 101.working trial balance 试算平衡表
+:oHI[1HG /FB ' 102.index and cross-referencing 索引和交叉索引
4Tq%V|5"& m]&d TZV 103.cash receipt 现金收入
(bZ)pW/iw U3p=H^MB. 104.cash disbursement 现金支出
V4xZC\)Gk f}
#pKsX. 105.bank statement 银行对账单
5 {'%trDEy }CQ GvH 106.bank reconciliation 银行存款余额调节表
k>2 xm %tmK6cY4Y 107.balance sheet date
资产负债表日
PcJ,Y\"[ $ V}s3 108.net realizable value 可变现净值
&9TG&~(+ GHH1jJ_[7 109.storeroom 仓库
I~#'76L[ Elm/T]6 110.sale invoice 销售发票
hPhN7E03 du`],/ 6 111.price list 价目表
V.:imj M~P}8
0I 112.positive confirmation request 积极式询证函
1<Zv
Hv
Vb0hlJb 113.negative confirmation request 消极式询证函
b9`MUkGGd J/ <[irC 114.purchase requisition 请购单
]cFqKs ]<TgBo| 115.receiving report 验收报告
`O0v2?/f0 [4sbOl5y
Z 116.gross margin 毛利
Fi1gM}>py eK4\v:oG1 117.manufacturing overhead 制造费用
-1Tws|4gc (hdP(U77 118.material requisition 领料单
wcB-)Ra Hz*!c# 119.inventory-taking 存货盘点
PNc^)|4^Q G#n27y nh 120.bond certificate 债券
.hBE&Y>\
=U3!D;XP 121.stock certificate 股票
3 uhwoE YVqhX]/ 122.audit report 审计报告
^!N _Nx/M P\N$TYeH 123.entity 被审计单位
!</5 )B`5: #ZF|5r + 124.addressee of the audit report 审计报告的收件人
vM|?;QM c,4UnEoCR 125.unqualified opinion 无保留意见
|Pwb7:a3 |cUlXg= 126.qualified opinion 保留意见
}-YD_Pm
K- uRwIxT2 127.disclaimer of opinion 无法表示意见
w\s$ h7kGs^pP
128.adverse opinion 否定意见
)\'U$ p\1[cz)B 查看《
注会考试《审计》中的128个英文单词(一) 》
YD7i6A