61.assessed level of material misstatement risk 重大错报风险的评估水平
6\XP|n-0+0 _3I3AG0e 62.simall business 小规模企业
4fD`M(wv 2-P I JO 63.accounting system
会计系统
Ag<4r ?'T"?b< 64.test of control 控制测试
Y0rf9 LuLy6]6D; 65.walk-through test 穿行测试
j#CuR7m ]m RF[b$ 66.communication 沟通
Hc>([?P%t [;Vi~$p|Eo 67.flow chart 流程图
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@{$\?x: :S#eg1y.w] 68.reperformance of internal control 重新执行
^NcTWbs-T gp%tMTI1 69.audit evidence
审计证据
?Z5$0-g'hU Cx$9#3\ 70.substantive procedures 实质性程序
1o(+rR<h9 |_!PD$i- 71.assertions 认定
7jhl0 7eTA`@v5A 72.esistence 存在
Mp!2`4rD Ni&,g 73.occurrence 发生
<JG Yr 4V twAw01". 74.completeness 完整性
n}) Ua}g 75.rights and obligations 权利和义务
9tW3!O^_ cPx66Dh& 76.valuation and allocation 计价和分摊
_CHKh*KHML $h C~af6 77.cutoff 截止
%`bLmfm $cyLI+uz| 78.accuracy 准确性
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; mI2|0RWI)l 79.classification 分类
GE{8I<7c h\Z3y AYd 80.inspection 检查
9c#L{in R65;oJh 81.supervision of counting 监盘
c"6Kd$?M 1OuSH+ 82.observation 观察
Ufyxw5u5F mm3zQ!2j. 83.confirmation 函证
>eTf}#s?S pIk4V/fy 84.computation 计算
ag|9$ tW'qO:y+ 85.analytical procedures 分析程序
V*0Y_ T{_
1t!&xvhG 86.vouch 核对
m~b#:4D3 8f5%xY$ 87.trace 追查
0]f?Dx/8 jJiCF,m 88.audit sampling 审计抽样
w; yar=n G:H(IA7Z 89.error 误差
lsTe*Od 0b!fWS?,k0 90.expected error 预期误差
JI28}Cxs0 RXIH(WiK 91.population 总体
5<0Yh#_ QSlf=VK*y 92.sampling risk 抽样风险
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(M_; N9~'P-V 93.non- sampling risk 非抽样风险
vLVSZX e!O &~#'h} 94.sampling unit 抽样单位
%a%+!wX0x Py( w T%w 95.statistical sampling 统计抽样
;tZ}i4Ud P7M0Ce~iW 96.tolerable error 可容忍误差
+9&ulr w+:+r/!g 97.the risk of under reliance 信赖不足风险
bYRQI=gW': >B|ofwm* 98.the risk of over reliance 信赖过度风险
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@pyA;>U 99.the risk of incorrect rejection 误拒风险
XmE_ F ~8S4Kj)% 100. the risk of incorrect acceptance 误受风险
^ ^U)WB @5uyUSt] 101.working trial balance 试算平衡表
hNgcE,67q .>cL/KaP 102.index and cross-referencing 索引和交叉索引
lUm}nsp=X x %!OP\ 103.cash receipt 现金收入
yDl5t-0` &AkzSgP 104.cash disbursement 现金支出
vErbX3RY2 dvH67 x 105.bank statement 银行对账单
.-gm"lB *>R/(Q 106.bank reconciliation 银行存款余额调节表
}1E_G oWn_3gzw; 107.balance sheet date
资产负债表日
G!f E'B M\x7=*\ 108.net realizable value 可变现净值
cc#_acR )Q N=>J 109.storeroom 仓库
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hS=W <{P^W;N7 110.sale invoice 销售发票
SK~;<>:37 6 I>xd 111.price list 价目表
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F & 112.positive confirmation request 积极式询证函
x<j($iv IT{.^rP 113.negative confirmation request 消极式询证函
+=lcN~U2 kgib$t_7 114.purchase requisition 请购单
v:so85(S< (*@~HF,t= 115.receiving report 验收报告
7kew/8- s`7
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M`f;- N*c?Er@8U 117.manufacturing overhead 制造费用
+BTNm66Z CuGOjQ-k~ 118.material requisition 领料单
m$G?e9{ )QJU]G 119.inventory-taking 存货盘点
ag*Hs<gi AF{7<v>/P 120.bond certificate 债券
k}owEBsn} ;gw!;!T 121.stock certificate 股票
-^NAHE$bW 71,0v`Z< 122.audit report 审计报告
~dX@5+Gd clU3#8P!= 123.entity 被审计单位
.$T:n[@ t+Q|l&|0 124.addressee of the audit report 审计报告的收件人
I;fw]/M%! |<o>$;mZ 125.unqualified opinion 无保留意见
Yi! >8 `cTsS 126.qualified opinion 保留意见
&?ed.V@E5 J7aK3he 127.disclaimer of opinion 无法表示意见
3qd-,qC F(kRAe; 128.adverse opinion 否定意见
kJ5?BdvM& s9Q)6=mE 查看《
注会考试《审计》中的128个英文单词(一) 》
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