61.assessed level of material misstatement risk 重大错报风险的评估水平
l+'1>T.I B3I\= 62.simall business 小规模企业
(vIrXF5Dnj 'e6W$?z 63.accounting system
会计系统
^qpa[6D6x Rl 4r 9 64.test of control 控制测试
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R@24 ) 9X&Xs/B 65.walk-through test 穿行测试
}?P~qJ|1 PVO9KWv** 66.communication 沟通
$,k SR} =#XsY,r 67.flow chart 流程图
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dEO 68.reperformance of internal control 重新执行
X$JO<@x $ql-"BB 69.audit evidence
审计证据
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|-7<?aw" 70.substantive procedures 实质性程序
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ADX} 71.assertions 认定
l,/q#)5[ |Y<ca 72.esistence 存在
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5 _lQ+J=J$.R 73.occurrence 发生
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Di,' 74.completeness 完整性
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b3 75.rights and obligations 权利和义务
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+-e 76.valuation and allocation 计价和分摊
Pi?*rr5WZ 6\86E$f=h 77.cutoff 截止
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& 5q]u: 78.accuracy 准确性
(Cp:NS wrG*1+r 79.classification 分类
+2oZB]GPL ,WOF) 80.inspection 检查
HqgTu` P7\(D` 81.supervision of counting 监盘
p)ZlQ.d#Y 1jmhh!, 82.observation 观察
"EpE!jh v85&s 83.confirmation 函证
VhSKtD1 va8:QHdU 84.computation 计算
;$i9gP[|m ?vRz}hiy 85.analytical procedures 分析程序
c%~'[W04\ mS~3 QV 86.vouch 核对
D .Cm& 5, Yk5?l<' 87.trace 追查
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I q){]fp.,@ 88.audit sampling 审计抽样
C`mXEX5 @YwaOc_% 89.error 误差
?5mVC]W?] `?JrC3 90.expected error 预期误差
3UC8iq* %n}.E304 91.population 总体
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=hl-c 92.sampling risk 抽样风险
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McG83 93.non- sampling risk 非抽样风险
6\o.wq !hH6!G 94.sampling unit 抽样单位
YSrFHVq l}Xmm^@) 95.statistical sampling 统计抽样
[F/x U 6C]!>i}U 96.tolerable error 可容忍误差
b}"/K$`Fd #gN{8Yk> 97.the risk of under reliance 信赖不足风险
^|sxbP &\p:VF. 98.the risk of over reliance 信赖过度风险
h y[_ M2xUs 99.the risk of incorrect rejection 误拒风险
}Xc|Z.6 609=o+ 100. the risk of incorrect acceptance 误受风险
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<QDC G~esSL^G/ 101.working trial balance 试算平衡表
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#s D[tGbk 102.index and cross-referencing 索引和交叉索引
}p- %~Y v>R.M"f 103.cash receipt 现金收入
rz7yAm q6G([h7 104.cash disbursement 现金支出
uk'<9g^ zIAMM 105.bank statement 银行对账单
#&8Opo( F 1zc4l6 106.bank reconciliation 银行存款余额调节表
Xr)d;@yi 73<iK]*c 107.balance sheet date
资产负债表日
\U-5&,fP SQ1&n;M}f 108.net realizable value 可变现净值
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1'Ze,34 h`GV[Oo : 109.storeroom 仓库
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FE :YI>AaYWDO 110.sale invoice 销售发票
ut,"[+J U&/S 111.price list 价目表
O71rLk; e.kt]l 112.positive confirmation request 积极式询证函
jXDo!a|4y uJ y@ 113.negative confirmation request 消极式询证函
ge?ymaU$a ^R$dG[Qf 114.purchase requisition 请购单
k %rP*b* X5yh S 115.receiving report 验收报告
5.E 2fX lyeoSd1AN 116.gross margin 毛利
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8+93,*B n)H0;25L 117.manufacturing overhead 制造费用
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118.material requisition 领料单
Ol@ZH_ 6};oLnO 119.inventory-taking 存货盘点
]mh+4k?b ?C{N0?[P- 120.bond certificate 债券
<>oW f ?yb{DZ46 121.stock certificate 股票
&40]sxm z~5'p(|@f 122.audit report 审计报告
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]n4- BYf"l8^, 123.entity 被审计单位
T}TP.!0E i5" q1dRQ 124.addressee of the audit report 审计报告的收件人
&$Lm95 AVWrD[ wD2 125.unqualified opinion 无保留意见
\nWpV7TSN xL"%2nf 126.qualified opinion 保留意见
2Qj)@&zKe# g1|c?#fwo 127.disclaimer of opinion 无法表示意见
MO/N*4U2 tK
H!xit 128.adverse opinion 否定意见
;p ('cwU% AlxS?f2w 查看《
注会考试《审计》中的128个英文单词(一) 》
U*TN/6Qy.