61.assessed level of material misstatement risk 重大错报风险的评估水平
QQ .?A(U7 8%#8P
LB2 62.simall business 小规模企业
-&>V.hi7 ~3?-l/ $ 63.accounting system
会计系统
x2"1,1%H7 W3tin3__
64.test of control 控制测试
]yf?i350 @"MYq#2c$ 65.walk-through test 穿行测试
E=ijt3 5MB`yRVv 66.communication 沟通
)bOfs*S l5{60$g 67.flow chart 流程图
uI7n{4W*x z_$c_J 68.reperformance of internal control 重新执行
]u|v7}I4 FfJ;r'eGs 69.audit evidence
审计证据
F tIcA"^N FpRYffT 9u 70.substantive procedures 实质性程序
B-rE8
\ 3
y}E*QE 71.assertions 认定
Xkhd"Axi 4@ 72.esistence 存在
&L+uu',M0c "CJ~BJI% 73.occurrence 发生
8~C_ng-wn H~+A6g]T 74.completeness 完整性
z!"vez
[P`e@$ 75.rights and obligations 权利和义务
.d1ff]; 1y'Y+1.< 76.valuation and allocation 计价和分摊
-+rzc&h XGx[Ny_A2 77.cutoff 截止
q,, SV>tw`2 78.accuracy 准确性
90<g=B {JgY-#R?{( 79.classification 分类
)@N d3Z 13X}pnW 80.inspection 检查
=b%}x >> xQu|D>kv87 81.supervision of counting 监盘
W "'6M=* }mj9$=B4 82.observation 观察
k XSX<b <% .T'@P7Hdx 83.confirmation 函证
h3CA,$HJ ]
4dl6T 84.computation 计算
p\w<~pN[ !RI _Uph 85.analytical procedures 分析程序
f jx`|MJ U
g "W6` 86.vouch 核对
,
QcS[9$ 32YbBGDN!f 87.trace 追查
Tlw'05\{J L.HeBeO 88.audit sampling 审计抽样
&?@C^0&QV cV+?j}"*+ 89.error 误差
u.GnXuax Y MX9Z|| 90.expected error 预期误差
5'} V`?S %!<Y 91.population 总体
`6U!\D o!M8V ^vW 92.sampling risk 抽样风险
RxP H[7oZ #CC5+ 93.non- sampling risk 非抽样风险
=>$)F 4LW ;g|Vt}a&4 94.sampling unit 抽样单位
hYW9a`
Ht/ N6Mr#A-{ 95.statistical sampling 统计抽样
^#Ii=K-[^ gQn%RPMh 96.tolerable error 可容忍误差
1$>+rW{a YZol4q|ic 97.the risk of under reliance 信赖不足风险
|6E_N5~ T`&zQQ6F' 98.the risk of over reliance 信赖过度风险
C~ 1] cM#rus?)+ 99.the risk of incorrect rejection 误拒风险
dHnCSOM< &`r/+B_W 100. the risk of incorrect acceptance 误受风险
_'=,c" bv+u7B6, 101.working trial balance 试算平衡表
!jj`Ht) :"%/u9<A 102.index and cross-referencing 索引和交叉索引
"_{NdV|a =XP[3~ 103.cash receipt 现金收入
5'zXCHt NAR6
q{c 104.cash disbursement 现金支出
b
#VtPn] [9; @1I<x 105.bank statement 银行对账单
7UfNz60+~ .GrOdDK$ns 106.bank reconciliation 银行存款余额调节表
;l$$!PJ |mEWN/@C 107.balance sheet date
资产负债表日
vF72#BNs SMN.AJ
J 108.net realizable value 可变现净值
idI w7hi4 +9_Y0<C 109.storeroom 仓库
-#v~;Ci 6nx\|F 110.sale invoice 销售发票
:`bC3Mr owAO&"C 111.price list 价目表
N^L@MR
- xcB\Y:
112.positive confirmation request 积极式询证函
iGyetFqKw ATs_d_Sz 113.negative confirmation request 消极式询证函
.U1wVIM 4E$MhP
114.purchase requisition 请购单
\[MAa:/ S6~y!J6Ok4 115.receiving report 验收报告
o@:"3s m:H^m/g 116.gross margin 毛利
DHO]RRGV <FT7QO$I 117.manufacturing overhead 制造费用
_#8hgwf> 1NZ"\9=U 118.material requisition 领料单
"5hk%T' #AD_EN9 119.inventory-taking 存货盘点
d ^bSV4 }3Es&p$9 120.bond certificate 债券
D!j/a!MaKk RT[p!xL 121.stock certificate 股票
s(,S~
sy&[Q{,4 122.audit report 审计报告
+f3Rzx] "zEl2Xn28_ 123.entity 被审计单位
5!c/J:z X~{6$J|]#i 124.addressee of the audit report 审计报告的收件人
bvox7V> i<QDV
W9 125.unqualified opinion 无保留意见
\:vF FK4a i
;FKnK 126.qualified opinion 保留意见
_"8n&=+ s^kG]7 127.disclaimer of opinion 无法表示意见
.D*Qu}
d4Uw+3ikW 128.adverse opinion 否定意见
rj4@ 8Pn 查看《
注会考试《审计》中的128个英文单词(一) 》
g"-j/ c