61.assessed level of material misstatement risk 重大错报风险的评估水平
R(P(G;#j +IjBeQ? 62.simall business 小规模企业
TVSCjI vMJ(Ll7/ 63.accounting system
会计系统
KPjAk w2('75$J 64.test of control 控制测试
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gU Pq(LW( 65.walk-through test 穿行测试
yxf#@Je" 2:nI4S 66.communication 沟通
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67.flow chart 流程图
C6@*l~j 7(^F@,,@ 68.reperformance of internal control 重新执行
9v3n4=gc Bx$?*y&f!v 69.audit evidence
审计证据
s&$e}yxVO y;<}` 70.substantive procedures 实质性程序
hJk:&!M=T E?BF8t_fTE 71.assertions 认定
S0r+Y0J]< W_3BL]^= 72.esistence 存在
)<_qTd0` u5KAwMw%Q 73.occurrence 发生
IX<9_q rwgj] 74.completeness 完整性
R1<$VR )"6"g9A 75.rights and obligations 权利和义务
&k-NDh3 p1HbD`ST 76.valuation and allocation 计价和分摊
"^wIoJ6H' 3/]FT#l]i 77.cutoff 截止
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X6qgApyE pFwJ: 79.classification 分类
87eH~&<1 Rr[Wka9[ 80.inspection 检查
pQC|_T#u nXI8 `7D 81.supervision of counting 监盘
9nFWJn (pd~ 2!;C 82.observation 观察
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+*Uv+oC| 83.confirmation 函证
EIyFGCw|U p0]\QM l1 84.computation 计算
&}pF6eIar |GsMLY:0 85.analytical procedures 分析程序
83{P7PBQ;] vX}w_Jj> 86.vouch 核对
)EKWsGNe/ Fpeokr"i 87.trace 追查
bQwG"N I|<]>D -8 88.audit sampling 审计抽样
p|dn&<kd .c0u##/0 89.error 误差
`8Ych@f] z1^fG) 90.expected error 预期误差
uGqeT#dP *,*O.#<6 91.population 总体
.9,x_\|G* c=9A d 92.sampling risk 抽样风险
[^6z> W3\E;C-g0 93.non- sampling risk 非抽样风险
nKnrh]hX zH9*w:"4<_ 94.sampling unit 抽样单位
l"DHG`kb l(}L-:@A 95.statistical sampling 统计抽样
{&B_b|g*fW >w,jaQ 96.tolerable error 可容忍误差
u U>L ( ,9_O4O% 97.the risk of under reliance 信赖不足风险
]*lZFP~ !cM<&3/ 98.the risk of over reliance 信赖过度风险
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\LtFt y@1QVt04 100. the risk of incorrect acceptance 误受风险
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Tcc83_Iq -;&I S 102.index and cross-referencing 索引和交叉索引
vTK8t:JQ~ #)twk`!^ 103.cash receipt 现金收入
m6$&yKQ-=h Ldv,(ZV,< 104.cash disbursement 现金支出
e.%I#rNI ~9yKMUf 105.bank statement 银行对账单
H>;,r, y"'p#j 106.bank reconciliation 银行存款余额调节表
C<I?4WM 1IS1P)4_0 107.balance sheet date
资产负债表日
?~t5>PEonv W;UPA~nT~ 108.net realizable value 可变现净值
U1E@pDH dzAumWoh 109.storeroom 仓库
~ho,bwJM[T :l!sKT?:d! 110.sale invoice 销售发票
v~T)g"_| 2y!aXk\#C 111.price list 价目表
t&=bW<6 UIU:^g0 112.positive confirmation request 积极式询证函
*ls6k`ymL izaqEz 113.negative confirmation request 消极式询证函
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mq1H 114.purchase requisition 请购单
C,W_0=!e `Ds=a`^b 115.receiving report 验收报告
Y9<[n)>+ K{/i2^4 116.gross margin 毛利
e@0|fB%2 f77W{T4 117.manufacturing overhead 制造费用
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~c9B 118.material requisition 领料单
@-\=`#C** F9K`N8wlu 119.inventory-taking 存货盘点
Y,Z$U| U MZ-;'w&Z 120.bond certificate 债券
5CN=a2& :.XlAQR~b 121.stock certificate 股票
\y=28KKc:c % R25, V 122.audit report 审计报告
(_@5V_U __QnzEF 123.entity 被审计单位
CL5^>.} X04LAYY_u 124.addressee of the audit report 审计报告的收件人
m$_l{|4z jc:=Pe!E 125.unqualified opinion 无保留意见
=$#5Ge]b N&k\X]U 126.qualified opinion 保留意见
.%W.uF^ G){+.X4g3 127.disclaimer of opinion 无法表示意见
mhU=^/X ;IPk+,hpmi 128.adverse opinion 否定意见
QRl+7V 2'W#x 查看《
注会考试《审计》中的128个英文单词(一) 》
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