61.assessed level of material misstatement risk 重大错报风险的评估水平
*@p" }0tHzw=#%e 62.simall business 小规模企业
8&M<?oe _QEw=*.< 63.accounting system
会计系统
8|^&~Rl4 Tgax ZW 64.test of control 控制测试
H6{Bx2J1* /QWXEL/M= 65.walk-through test 穿行测试
_VVq&t} x;<0Gg~jB 66.communication 沟通
= pn;b1= 1YQYZ^11 67.flow chart 流程图
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})7I52 ar#73f 68.reperformance of internal control 重新执行
(qvH=VTwP L9N}lH 69.audit evidence
审计证据
i1XRBC9 *hru);OJr 70.substantive procedures 实质性程序
$}{[_2 xT]t3'y|- 71.assertions 认定
y*ZA{ wU>Fz* 72.esistence 存在
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TA6a 73.occurrence 发生
w%s];EE )obgEJ7Y`l 74.completeness 完整性
+<.o,3 \8=)X} ) 75.rights and obligations 权利和义务
R~T} 8["%e#%`$ 76.valuation and allocation 计价和分摊
bm 4RRI #Tei0B7 77.cutoff 截止
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q112` 78.accuracy 准确性
l cHf\~ c8YbBdk' 79.classification 分类
-fk;Qq3O |T@SlNi] 80.inspection 检查
]"b:IWPeI C1e@{> 81.supervision of counting 监盘
f)j*P<V Rx&O}>"E>l 82.observation 观察
| bRU=dg ~abyjM 83.confirmation 函证
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% 84.computation 计算
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2A 85.analytical procedures 分析程序
@B(oq1i@ tiE|%jOzt 86.vouch 核对
:`zO%h NI#]#yM+ 87.trace 追查
P O 5Wi ^;<d<V}* 88.audit sampling 审计抽样
zmGHI!tP 4pf@.ra, 89.error 误差
JR#4{P@A .FHk1~\%z^ 90.expected error 预期误差
rAfz? &TBFt; 91.population 总体
o=_7KWOA #WSqh + 92.sampling risk 抽样风险
~Ym_ { 9Z!n!o7D 93.non- sampling risk 非抽样风险
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6vsA8u(|V# 0S$k;q 95.statistical sampling 统计抽样
)gdLb} #| _VN %! 96.tolerable error 可容忍误差
~q}L13^k j=irx5: 97.the risk of under reliance 信赖不足风险
K~vJ/9"|R 3?a`@C&x 98.the risk of over reliance 信赖过度风险
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yZq]g6Q F-wAQ: 99.the risk of incorrect rejection 误拒风险
,M.}Q ak^ 0>Snps3*Z 100. the risk of incorrect acceptance 误受风险
ah:["< z< v,ZYh w 101.working trial balance 试算平衡表
wpM2{NTP 2$5">%? 102.index and cross-referencing 索引和交叉索引
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k,t^) 103.cash receipt 现金收入
IS&qFi}W|W B#S8j18M 104.cash disbursement 现金支出
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A 105.bank statement 银行对账单
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Eu >|A,rE^Ojt 106.bank reconciliation 银行存款余额调节表
l; _IH|A Fb(@i 107.balance sheet date
资产负债表日
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37Lt 49Jnp>h 108.net realizable value 可变现净值
)~wKRyQff #j~FlY5 109.storeroom 仓库
"a)6g0gw VQHB}Y@^ 110.sale invoice 销售发票
~Mn3ADIb= 9KU&M"Yq&i 111.price list 价目表
][S q^5` |ZH(Z}m 112.positive confirmation request 积极式询证函
y(Gn+ "iK=
8 113.negative confirmation request 消极式询证函
ad: qOm &|Duc} t 114.purchase requisition 请购单
Y 3ApW vS mp8GHV 115.receiving report 验收报告
D8wf`RUt P 0.cF]<m 116.gross margin 毛利
"TJu<O"2 ":udo VS! 117.manufacturing overhead 制造费用
x8rg/y 5U~KYy^v 118.material requisition 领料单
gPKf8{#%e m>vwpRBOA 119.inventory-taking 存货盘点
&" t~d}Rg 2nkA%^tR 120.bond certificate 债券
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qKS 121.stock certificate 股票
|ky40[C 58s-RO6 122.audit report 审计报告
cb9-~*1 Z&n[6aV'F 123.entity 被审计单位
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61|:E GJ*IH9YR 124.addressee of the audit report 审计报告的收件人
tS2&S 6u (I}owr 5: 125.unqualified opinion 无保留意见
.kBkYK8*t @.W; 3|~qc 126.qualified opinion 保留意见
T/'z,,Y jU&m*0nL 127.disclaimer of opinion 无法表示意见
X,v.1#[ !{jw!bB 128.adverse opinion 否定意见
s=n4'`y1 lr>NG,N 查看《
注会考试《审计》中的128个英文单词(一) 》
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