61.assessed level of material misstatement risk 重大错报风险的评估水平
Tf*DFyr (,`R >Dk 62.simall business 小规模企业
Q4R*yRk ;07>ZH% 63.accounting system
会计系统
Q\moR^> T9'd?nw9 64.test of control 控制测试
wJAJ
/ {9
.sW/ 65.walk-through test 穿行测试
Mil+> X0 'qy
LQ:6 66.communication 沟通
%a\L^w)Xn UURYK~$K: 67.flow chart 流程图
\#(tI3 iwVsq_[]L 68.reperformance of internal control 重新执行
qP k`e}D fw3P?_4;* 69.audit evidence
审计证据
\?_M_5Nb e0z(l/UB 70.substantive procedures 实质性程序
x>!bvZ2 uB1>.Pvxb 71.assertions 认定
V] 0T P# pf8M0,AY 72.esistence 存在
Jk=_8Xvr` ^:cc3wt'3[ 73.occurrence 发生
2{}8_G =pk5'hBAi 74.completeness 完整性
X/BcS[a e0:[,aF` 75.rights and obligations 权利和义务
J\l'nqS" M 8NWQ^Y 76.valuation and allocation 计价和分摊
Kl/n>qEt xP7#`S6W 77.cutoff 截止
Ys@OgdS@: E
(.~[-K4 78.accuracy 准确性
KD* xFap vrq5 +K&|| 79.classification 分类
%M5{-pJ|C : *8t,f~s^ 80.inspection 检查
zI.%b7wq p#aB0H3 81.supervision of counting 监盘
>[0t@Tu,D S
Rb-eDk' 82.observation 观察
<Toy8-kj y2M]z:Y U 83.confirmation 函证
7!g"q\s d=C&b] 84.computation 计算
{2.zzev' N?s`a;Q[=
85.analytical procedures 分析程序
ua!43Bp _Kwp8_kTr 86.vouch 核对
92(P~
Sdv q|ZzGEj:OV 87.trace 追查
J3QL%# :|a$[g5
88.audit sampling 审计抽样
-P:o ^_)g A}4 ", 89.error 误差
eh;L])~C ]%2y`Jrl^W 90.expected error 预期误差
=Cc]ugl7- 3|Y2BAd 91.population 总体
rrP_7D GS
&I6 92.sampling risk 抽样风险
b6NGhkr'\ +z|@K=d#| 93.non- sampling risk 非抽样风险
0.kC| lOy1vw' 94.sampling unit 抽样单位
N c(f+8 ?0tm{qP 95.statistical sampling 统计抽样
cV4]Y(9 ~%L=<TBAc 96.tolerable error 可容忍误差
B9dc* WX*
uhR 97.the risk of under reliance 信赖不足风险
DX_?-jw})f LeV";=_n 98.the risk of over reliance 信赖过度风险
BG8`B'i Hxx]q+DAS 99.the risk of incorrect rejection 误拒风险
#.{ddY{ Q9Vj8JO"{ 100. the risk of incorrect acceptance 误受风险
WH_
W: muMd9\p 101.working trial balance 试算平衡表
O>"T* cD t|v~ 102.index and cross-referencing 索引和交叉索引
3b?8<* l5nm.i<M 103.cash receipt 现金收入
K5Hz
A1^ \h/)un5 104.cash disbursement 现金支出
M%Zh{ u'T?e+= 105.bank statement 银行对账单
jqlfypU op($+Q 106.bank reconciliation 银行存款余额调节表
/@64xrvIl= M5:j)oW 107.balance sheet date
资产负债表日
UPy 4ST wb>"'% 108.net realizable value 可变现净值
SLz;5%CPV v7/k0D . 109.storeroom 仓库
;+1ooeU R|92T*h 110.sale invoice 销售发票
^^g u O^n\lik 111.price list 价目表
5<M$ XT GX=U6n> 112.positive confirmation request 积极式询证函
5+2qx)FZ |AXV4{j_i 113.negative confirmation request 消极式询证函
{:#c1d2@8 i|rC Ga0} 114.purchase requisition 请购单
#^tnRfS" `>GXJ~:D[" 115.receiving report 验收报告
mU]p
K5 E`Br# "/Bl 116.gross margin 毛利
L2c\i Qxfds`4V9i 117.manufacturing overhead 制造费用
m@']%X*(, M8IU[Pz4 118.material requisition 领料单
NHcA6y$Cz D!8v$(#hR 119.inventory-taking 存货盘点
0p+36g J!}\v=Rn 120.bond certificate 债券
x)pR^t7u8 X|yVRQ?F` 121.stock certificate 股票
@{Dfro +,Or^pO= 122.audit report 审计报告
T*g}^TEh 1\)C;c, 123.entity 被审计单位
x`Wb9[u8 /Ny#+$cfk 124.addressee of the audit report 审计报告的收件人
CM6! 1 7 a)L|kux;l 125.unqualified opinion 无保留意见
jZH4]^De @yj~5Gf(j 126.qualified opinion 保留意见
gtIEpYN+ lavy?tFer 127.disclaimer of opinion 无法表示意见
$wyPGok S|T_<FCY 128.adverse opinion 否定意见
4|4 *rhwp v4K! BW 查看《
注会考试《审计》中的128个英文单词(一) 》
do9~#F