61.assessed level of material misstatement risk 重大错报风险的评估水平
QY4;qA ]e),#_M 62.simall business 小规模企业
K"VcPDK g_{N^wS 63.accounting system
会计系统
}wRm ~ ]QHp?Ii1 64.test of control 控制测试
ip<VRC5`5 4v/MZ:%C` 65.walk-through test 穿行测试
T8Mqu`$r ~C^:SND7 66.communication 沟通
vu@.;-2E% -5 67.flow chart 流程图
UFT JobU pTi7Xy!Cw 68.reperformance of internal control 重新执行
T0dD:s N , @UOj= 69.audit evidence
审计证据
jZ-s6r2= $.C-_L 70.substantive procedures 实质性程序
Q<u?BA/ C{m%]jKH 71.assertions 认定
<A=1]'1\r {|>Wwa2e 72.esistence 存在
&~+QPnI>Pm e(/F:ZEh 73.occurrence 发生
Z" ;q w ^?H|RAp 74.completeness 完整性
66F?exr J)n_u) ,
75.rights and obligations 权利和义务
TaD;_)( ]i(/T$?~ 76.valuation and allocation 计价和分摊
=q]!"yU[d ,DE>:ARZ 77.cutoff 截止
?-:2f#bC 3%5YUG@ 78.accuracy 准确性
hT 1JEu JqMF9|{H 79.classification 分类
sw}O g`U (o IGp 80.inspection 检查
5\z<xpJ Dh8'og)7 81.supervision of counting 监盘
v]{UH{6 In_"iEo, 82.observation 观察
3%?tUt R)k\ 83.confirmation 函证
{*B0lr` tgG*k$8z 84.computation 计算
R`c[?U y(QFf*J 85.analytical procedures 分析程序
pml33^*<U 9}9VZ r? 86.vouch 核对
Gqd|F> ~x8nC%qPvq 87.trace 追查
Sj ~SG Q
>/,QX 88.audit sampling 审计抽样
e1-tpD:J MBg[hu% 89.error 误差
7xeqs
q
\fT
QNF 90.expected error 预期误差
+`GtZnt# 7?R600O
A 91.population 总体
VSY p HQm_ K0$ 92.sampling risk 抽样风险
A/<u>cCW 70 7( LG 93.non- sampling risk 非抽样风险
m4@NW*G{ 7C7.}U 94.sampling unit 抽样单位
*KvD$(ny Su,:f_If, 95.statistical sampling 统计抽样
.c-a$39 To>,8E+GAb 96.tolerable error 可容忍误差
;9k>;g3m b`-|7<s 97.the risk of under reliance 信赖不足风险
ZEI,9`t! qMJJ
B l 98.the risk of over reliance 信赖过度风险
#_35bg4h{ d
:';s~ 99.the risk of incorrect rejection 误拒风险
'M >m$cCMZ FoK2h!_ 100. the risk of incorrect acceptance 误受风险
Gf\h7)T\ uTR^K=Ve 101.working trial balance 试算平衡表
)k,n} VdK%m`;2 102.index and cross-referencing 索引和交叉索引
3>1^$0iq GV Xdyi 103.cash receipt 现金收入
vv
,4n&D 4uIYX 104.cash disbursement 现金支出
iwJ_~ g&FTX>wX 105.bank statement 银行对账单
12n:)yQy PoF3fy%. 106.bank reconciliation 银行存款余额调节表
+\Vm t[v )cJ>&g4] 107.balance sheet date
资产负债表日
@[3c1B6K E7A!,A&> 108.net realizable value 可变现净值
|[>@Kk4 06pvI} 109.storeroom 仓库
bGWfMu=n tVn?cS 110.sale invoice 销售发票
R
p&J!hlA . Ima
M 111.price list 价目表
~(d
{j}M> uatUo 112.positive confirmation request 积极式询证函
B`}um;T#~, &j4pC$Dj 113.negative confirmation request 消极式询证函
#Lhv=0op 7s(tAbPdB 114.purchase requisition 请购单
uNzc,OH y>a?<*Y+e 115.receiving report 验收报告
]P?<2, OjUPvR2 0 116.gross margin 毛利
@oA z ]1!" q40)] 117.manufacturing overhead 制造费用
q7X]kr*qx >c,s}HJ 118.material requisition 领料单
y+(\:;y$7 GDxv2^4 119.inventory-taking 存货盘点
3 ~v
1 7 )Z/"P\qo 120.bond certificate 债券
"bo0O7InOV j<<d A[X 121.stock certificate 股票
+"?+B
e 1)(>'pY 122.audit report 审计报告
Op'a=4x] <sH
}X$/ 123.entity 被审计单位
5W Ql?yMP 9"P|Csj 124.addressee of the audit report 审计报告的收件人
~Bzzu %S IP62|~Ap 125.unqualified opinion 无保留意见
mOE *[S) Wgwd?@uK 126.qualified opinion 保留意见
=01X r`O
Yq 127.disclaimer of opinion 无法表示意见
R+M&\ 5 c5YPV"X 128.adverse opinion 否定意见
,>
zEG 5f-b>=02 查看《
注会考试《审计》中的128个英文单词(一) 》
~ nsb