61.assessed level of material misstatement risk 重大错报风险的评估水平
./;*LD }u7&SU 62.simall business 小规模企业
3# T_( Ti9cN)lq& 63.accounting system
会计系统
N[,/VCW DK;/eZe 64.test of control 控制测试
,s1n!@9 QCWk[Gx 65.walk-through test 穿行测试
x5Ee'G( IsCJdgG 66.communication 沟通
*:A)j?( QWGFXy,=1 67.flow chart 流程图
4==LtEp yo0?QRT 68.reperformance of internal control 重新执行
Q,`Y J#W>%2"s 69.audit evidence
审计证据
U!x\oLP p^``hP:J 70.substantive procedures 实质性程序
SB[,}h<u1 Cx/duodp 71.assertions 认定
DP_bB( {N,w5!cP 72.esistence 存在
\
o&i63u "]`QQT-{0 73.occurrence 发生
K\ \UF \:?H_^^d 74.completeness 完整性
!f\6=Z?>3 |Y1<P^ 75.rights and obligations 权利和义务
SVo`p;2r T;< >"" T 76.valuation and allocation 计价和分摊
l9.wMs*`X P5P<-T{-c 77.cutoff 截止
XfT6,h7vFL vu.f B4 78.accuracy 准确性
~+$l9~`{ ;mb
6i_ 79.classification 分类
/qL&)24 o&~z8/?LA 80.inspection 检查
)V}u1C-N a~~ "2LE` 81.supervision of counting 监盘
uS|Zkuk[! BWX&5"" 82.observation 观察
`czXjZE q+o(`N'~G 83.confirmation 函证
%]Nz54! I>-jKSkwc 84.computation 计算
9H3#8T] ; ;o3
.<" 85.analytical procedures 分析程序
/HDX[R xI~\15PhG 86.vouch 核对
X>|.BvY| a}c(#ZLs 87.trace 追查
6v1#i &:jE+l 88.audit sampling 审计抽样
6]gs{zG % NS]z ;G 89.error 误差
e:V,>RbC0s w-CuO4P 90.expected error 预期误差
>k\*NW a
k;Z; 91.population 总体
I(
y
Wct
3nK'yC 92.sampling risk 抽样风险
xG}eiUbM` cdIy[
1 93.non- sampling risk 非抽样风险
t8)Fkx#8} sfrh+o57 94.sampling unit 抽样单位
jv|IV 9 [I ro 95.statistical sampling 统计抽样
|k+&weuY "msg./iC 96.tolerable error 可容忍误差
ld@f:Zali BS|-E6E< 97.the risk of under reliance 信赖不足风险
{h%.i Et% w6"LHy[ 98.the risk of over reliance 信赖过度风险
0`ib_&yI (I~,&aBr 99.the risk of incorrect rejection 误拒风险
:6M0`V;L 5^d%+*l;q 100. the risk of incorrect acceptance 误受风险
Zz3#Kt5t3 Io"=X!k 101.working trial balance 试算平衡表
n'h
)(^ \iE'E 102.index and cross-referencing 索引和交叉索引
"+Qh,fTt 7e=a D~f 103.cash receipt 现金收入
~IWi@m{ F9+d7 Y$ 104.cash disbursement 现金支出
Nm081ic2< <s7{6n') 105.bank statement 银行对账单
<?J7Z| G#*!)#M < 106.bank reconciliation 银行存款余额调节表
r?+u}uH XWUTb\@ 107.balance sheet date
资产负债表日
m5x>._7le Ti/iD2g 108.net realizable value 可变现净值
X%F9.<4 =}"hC`3e 109.storeroom 仓库
EqmJXDm O#U"c5% 110.sale invoice 销售发票
?rK%;GTo %8{_;-f 111.price list 价目表
&4%J35~ <V8i>LBlz 112.positive confirmation request 积极式询证函
Z
{CL! qlxW@| 113.negative confirmation request 消极式询证函
pnG8c< y;>I'e 114.purchase requisition 请购单
&Egn`QU G_<[sMC8 115.receiving report 验收报告
~R8yj( A_fU
7'B 116.gross margin 毛利
eJA{]^Zf 7 r<>^j' 117.manufacturing overhead 制造费用
v}Nx*% Q+Fw =Xw 118.material requisition 领料单
,qHG1#^ 9}mp,egV 119.inventory-taking 存货盘点
y,>m#6hx# UKBMGzu2: 120.bond certificate 债券
0EB'! 5q#|sVT7R 121.stock certificate 股票
-U $pW(~ 8JrGZ8Q4RM 122.audit report 审计报告
wEbs E<</ Iz8^?>X 123.entity 被审计单位
Ny'v/+nQ q{ 1U 124.addressee of the audit report 审计报告的收件人
;$E[u)l n6Zx0ad? 125.unqualified opinion 无保留意见
#G=QL(f>/ "3MUrIsB> 126.qualified opinion 保留意见
8'[wa -YyH"f 127.disclaimer of opinion 无法表示意见
h3IkO
h4|h Kzu9Qm-+z^ 128.adverse opinion 否定意见
p4EItRZS @]tGfr;le& 查看《
注会考试《审计》中的128个英文单词(一) 》
$Ig,cTR.b