61.assessed level of material misstatement risk 重大错报风险的评估水平
7F]oK0l_ FBi&MZ` 62.simall business 小规模企业
ER`;0#3[9u $XyDw|z[ 63.accounting system
会计系统
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%Z* 64.test of control 控制测试
{JQV~rfh` O~J f"Ht 65.walk-through test 穿行测试
i @M^l`w Cs]\3R|D` 66.communication 沟通
Ayw {I#" $W;r S7b 67.flow chart 流程图
f#38QP-T {Y+e|B0 68.reperformance of internal control 重新执行
c]ll89`|| }!kvoV)]1 69.audit evidence
审计证据
x;JC{d# OS~Z@'Eg 70.substantive procedures 实质性程序
t:'^pYN:g NljcHe}Qy 71.assertions 认定
!':y8(Ou ^6UE/4x!y 72.esistence 存在
Ta8lc %0w3 5p.#nc!;y 73.occurrence 发生
fn//j7 j z9Y}[pN 74.completeness 完整性
Y,KSr|vG 1N.weey}W 75.rights and obligations 权利和义务
Urm(A9|N Wsw/ D 76.valuation and allocation 计价和分摊
MR":aT |@D%y& 77.cutoff 截止
P1qnU s|Vbc@t 78.accuracy 准确性
DS<E:'N =,U~ 79.classification 分类
0$R}_Ok ,7Q b24A 80.inspection 检查
qaBL s=&x%0f% 81.supervision of counting 监盘
K}dvXO@=|c @vi;P ^1! 82.observation 观察
cS|W&IH1 Q=498Y~x 83.confirmation 函证
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8!9 84.computation 计算
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[vH4~ 85.analytical procedures 分析程序
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` 86.vouch 核对
vcp[$-$QGJ IDt7KJ@hc 87.trace 追查
Kb#Z(C9 8Vm)jnM 88.audit sampling 审计抽样
PAjH*5IA $2v{4WP7G 89.error 误差
*edhJUT /s`8=+\9 90.expected error 预期误差
Qvhy9Cr; &(X-b"2 91.population 总体
m@c\<-P tc<HA7vpt~ 92.sampling risk 抽样风险
U NescZ ;LFs.Jc< 93.non- sampling risk 非抽样风险
:}~B;s0M\ ^14a[ta/' 94.sampling unit 抽样单位
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p -* piC( 95.statistical sampling 统计抽样
ujoJ6UOG _Dg|Iz,Uh 96.tolerable error 可容忍误差
":Ll.=! `^CIOCK% 97.the risk of under reliance 信赖不足风险
/: }"Z b qa)Qf,` 98.the risk of over reliance 信赖过度风险
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8 >}!})]Xw9 99.the risk of incorrect rejection 误拒风险
<.c#l': CW;=q[+w 100. the risk of incorrect acceptance 误受风险
v^Pjvv = %b3s|o3An 101.working trial balance 试算平衡表
(Q][d+} / H1kxY]_/ 102.index and cross-referencing 索引和交叉索引
Z/[ww8b. 8\_ YP3 103.cash receipt 现金收入
<lHVch"(^$ [<A|\d'x 104.cash disbursement 现金支出
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105.bank statement 银行对账单
rh 7%<xb> nv2p&-e+ 106.bank reconciliation 银行存款余额调节表
fg0zD:@rA +G?nmXG[vj 107.balance sheet date
资产负债表日
zQyt 1&! +OX:T) 4h6 108.net realizable value 可变现净值
)i*- j= J^<}fRw 109.storeroom 仓库
~jn~M_}K ).9m6.%Uk 110.sale invoice 销售发票
$"6O92G(hJ vSG$2g= 111.price list 价目表
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_ ,5HC&@ 112.positive confirmation request 积极式询证函
u:s[6T0 7xy[; 113.negative confirmation request 消极式询证函
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]Geg;[t 114.purchase requisition 请购单
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ls| 115.receiving report 验收报告
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0 GYK&QYi, 116.gross margin 毛利
{ x/~gp qD<\U 117.manufacturing overhead 制造费用
f{eMh47 NC Bi$nYV)-l 118.material requisition 领料单
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& 119.inventory-taking 存货盘点
g|rbkK%SoE $`Hb- 120.bond certificate 债券
bAZx*qE= nN$aZSb` 121.stock certificate 股票
2u?k;"]V :FqHMN 122.audit report 审计报告
QC^#ns& 2UJjYrm 123.entity 被审计单位
{;| >Qn "-aCF 124.addressee of the audit report 审计报告的收件人
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l 125.unqualified opinion 无保留意见
}SZU'lYHoM aokV'6 126.qualified opinion 保留意见
40)Ti ~s4o1^6L 127.disclaimer of opinion 无法表示意见
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j[)W%L 128.adverse opinion 否定意见
8ZPjzN>c6 oQ"J>`', 查看《
注会考试《审计》中的128个英文单词(一) 》
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