61.assessed level of material misstatement risk 重大错报风险的评估水平
&''lOS| eXo
7_# 62.simall business 小规模企业
&h1.9AO i("ok 63.accounting system
会计系统
' S%?&4 K
q;X(&Z 64.test of control 控制测试
;a@%FWc {%g]Ym= 65.walk-through test 穿行测试
QWL$F:9: $['_m~
2 66.communication 沟通
W&E?#=*X ?N*m2rv 67.flow chart 流程图
HCOv<k 1/b5i8I2v 68.reperformance of internal control 重新执行
xgsE JE 3 !W
M'i 69.audit evidence
审计证据
#mhR^60, NP
}b 70.substantive procedures 实质性程序
9!CD25u ~mAv)JK 71.assertions 认定
#-T xhwYs L1P.@hJ 72.esistence 存在
S\
$=b_. ]w7wwU^^*U 73.occurrence 发生
%UGXgYDz N]yh8"7X 74.completeness 完整性
)4h4ql W u!$+1fI> 75.rights and obligations 权利和义务
Uwj|To&QR Ife/:v 76.valuation and allocation 计价和分摊
6"@`iY ck0K^o v 77.cutoff 截止
-8Z;s8ACo be^+X[ 78.accuracy 准确性
]7+9>V j
P(|pz 79.classification 分类
[S Jx\Os <L!9
as]w
80.inspection 检查
P_(QG
6 r}?uZ"]=? 81.supervision of counting 监盘
ks3ydHe` L_@P fI 82.observation 观察
o8u
ak*"{ +!"GYPUXy 83.confirmation 函证
%%uvia=e x:wv#Wh:l7 84.computation 计算
tfz"9PV80 _tba:a( 85.analytical procedures 分析程序
Hl"^E*9x
9E`Laf 86.vouch 核对
Pp{Re|. $p( 87.trace 追查
-l(G"]tRB ]Lb Fh5;s 88.audit sampling 审计抽样
h^ o@=%b fYgEiap 89.error 误差
^*g= 65!1 nO#a|~-)) 90.expected error 预期误差
K;L6<a A# >
f\$~cp 91.population 总体
NflwmMJ c^F@9{I 92.sampling risk 抽样风险
Xtk3~@ #MyF 1E 93.non- sampling risk 非抽样风险
lZ'ZL* c3aBPig\D 94.sampling unit 抽样单位
Pt=@U: FE=vUQXE2 95.statistical sampling 统计抽样
~rfUqM]I r"4&.&6 96.tolerable error 可容忍误差
JHJIjYG>P TdKo"H*C 97.the risk of under reliance 信赖不足风险
Tebu?bj 8-5g6qAS 98.the risk of over reliance 信赖过度风险
16-1&WuY@ QHHj.ZY 99.the risk of incorrect rejection 误拒风险
5>\Lk>rI
APUpqY 100. the risk of incorrect acceptance 误受风险
tBjMm8lgb =Sjf-o1V 101.working trial balance 试算平衡表
y F;KyY{ |-Q="7b% 102.index and cross-referencing 索引和交叉索引
i|!D ?QRoSQ6 103.cash receipt 现金收入
|_\q5?S WQ1K8B4 104.cash disbursement 现金支出
pY$DOr-r` iezY+`x4 105.bank statement 银行对账单
Yu+;vjbK- EUmbNV0u 106.bank reconciliation 银行存款余额调节表
3gQ2wP*K :G4)edwe 107.balance sheet date
资产负债表日
3kJ7aBiR< /St d6B* 108.net realizable value 可变现净值
=`+c}i? _]Y9Eoz 109.storeroom 仓库
M?v`C>j g0M/Sv 110.sale invoice 销售发票
K)P].htw ,|^ lqY 111.price list 价目表
QI4a@WB]ok -(VX+XHW 112.positive confirmation request 积极式询证函
S{S.H?{F
k/m-jm_h 113.negative confirmation request 消极式询证函
3e?a$~9 jc7NYoT: 114.purchase requisition 请购单
oTb4 T= {s3 j}& 115.receiving report 验收报告
K!O7q~s[D C<E;f]d 116.gross margin 毛利
w=x
[=O P"s7}cl 117.manufacturing overhead 制造费用
CuAA)B j &\5%C\0Z< 118.material requisition 领料单
`{+aJ0<S fctVJ{? 119.inventory-taking 存货盘点
D8=a +!l- \w=*:Z 120.bond certificate 债券
AkX8v66:
%0lJ(hm 121.stock certificate 股票
~+
anI
Uq=!>C8 122.audit report 审计报告
@YI-@ )(DX]Tr` 123.entity 被审计单位
deqL e"]DIy4s 124.addressee of the audit report 审计报告的收件人
GcHZ&m4 !^IAn 125.unqualified opinion 无保留意见
P3+?gW' ,7^,\ ,-m 126.qualified opinion 保留意见
GU]_Z!3 JAS!eF 127.disclaimer of opinion 无法表示意见
Na>?1F"KHk 3sz?49tX 128.adverse opinion 否定意见
T]y^PT<8? 95^-ptO{1` 查看《
注会考试《审计》中的128个英文单词(一) 》
-n]E\"