61.assessed level of material misstatement risk 重大错报风险的评估水平
LE$_qX`L hr9rI 62.simall business 小规模企业
m?wPZ^u cXP*?N4Cf 63.accounting system
会计系统
I2"F2(>8K K`}8fU 64.test of control 控制测试
%A_h!3f& 5A^$!q P 65.walk-through test 穿行测试
D2<(V,h9 {-?^j{O0. 66.communication 沟通
JAEn
72 O.OPIQ=?:w 67.flow chart 流程图
hdW}._ /*Xr^X6 68.reperformance of internal control 重新执行
W>[0u3 E&js`24 & 69.audit evidence
审计证据
$646"1S Q[sj/ 70.substantive procedures 实质性程序
l}\q }7\) e0rh~@E 71.assertions 认定
8['8ctX ;.dy
uKlI 72.esistence 存在
N`o[iHUj \ G!Gbg3:4e5 73.occurrence 发生
+q*Cw>t / !mX-g]4E 74.completeness 完整性
uUy~$>V rt +a/:4+ 75.rights and obligations 权利和义务
,e]|[,r#5 #>[BSgW 76.valuation and allocation 计价和分摊
xhq-$"B VH*4fcT'D 77.cutoff 截止
)H
HBf< QV&yVH=Xs 78.accuracy 准确性
Lt|'("($* yv),>4_6 79.classification 分类
q-tm`t*7 VDnN2)Km* 80.inspection 检查
-(ev68'}W CN(}0/ 81.supervision of counting 监盘
Uxll<z, VgBZ@*z(x 82.observation 观察
on0MhW Y:;]qoF 83.confirmation 函证
JSf \Ap
X PP1?UT=] 84.computation 计算
v
%|S)^c?: *{K?JB#W
85.analytical procedures 分析程序
PjxZ3O p]l
Z4#3 86.vouch 核对
2*[Gm e =PQMd 87.trace 追查
8x,{rSqq
[v%j? 88.audit sampling 审计抽样
[p:mja.6y _{k-&I 89.error 误差
IH2V.>h JA<Hm.V# 90.expected error 预期误差
sFrerv&0 -%,3qhsd 91.population 总体
x@aWvrL F4R0A6HL 92.sampling risk 抽样风险
eI@nskq# #uc9eh}CWO 93.non- sampling risk 非抽样风险
O~udlVn<6 #'qDNY@ w} 94.sampling unit 抽样单位
vAV{HBQ* 3<"!h1x5 95.statistical sampling 统计抽样
;1[a*z<l&s v9_7OMl/x 96.tolerable error 可容忍误差
f6$$e+ 8hZYZ /T 97.the risk of under reliance 信赖不足风险
J]-z7<j'] [t}@>@W| 98.the risk of over reliance 信赖过度风险
FdcmA22k* 9!>Ks8'.d 99.the risk of incorrect rejection 误拒风险
cxig <W +9fQ YJBA 100. the risk of incorrect acceptance 误受风险
y$Rh$eK k
x?m "a% 101.working trial balance 试算平衡表
{^jRV
@ 4^IqHx;bj 102.index and cross-referencing 索引和交叉索引
#-<n@qNg[ f [DZ 103.cash receipt 现金收入
N'@E^
rYc
Pxy+W*t 104.cash disbursement 现金支出
$E@U-=m C&/_mm5 105.bank statement 银行对账单
tZz *O%
e&\+o}S 106.bank reconciliation 银行存款余额调节表
G^W'mV$xl PHh4ZFl]_I 107.balance sheet date
资产负债表日
PFSh_9.q F`eo3z 108.net realizable value 可变现净值
nYE''g+x ;/R \!E
109.storeroom 仓库
M/5+AsT \T:*tgU 110.sale invoice 销售发票
Id<O/C
%c-T Gr, 111.price list 价目表
1x3>XN]a .*
~t2 : 112.positive confirmation request 积极式询证函
]q":ta!f 'S'Z-7h>0 113.negative confirmation request 消极式询证函
m> YjV>5 ypy 114.purchase requisition 请购单
^$x1~}D w^=uq3X? 115.receiving report 验收报告
l\"wdS} 4%"Df1U 116.gross margin 毛利
8 \Uy mXK7y.9\
117.manufacturing overhead 制造费用
SFkB,)Z N ;4Wz0suf 118.material requisition 领料单
k*e$_ _(J4 119.inventory-taking 存货盘点
rk7d7`V
3ahbv%y 120.bond certificate 债券
|rL#HG
*Q!I^]CR 121.stock certificate 股票
o!Y61S( i@o'Fc 122.audit report 审计报告
kj]m@mS[ | h%0)_ 123.entity 被审计单位
t+IrQf,P[ iNG =x 124.addressee of the audit report 审计报告的收件人
PE&$2( FC
q&- 125.unqualified opinion 无保留意见
a?]~Sw"@ )F3> 126.qualified opinion 保留意见
W;^6=(&xn B
"3uuk8 127.disclaimer of opinion 无法表示意见
[ n2)6B\/ w1:%P36H 128.adverse opinion 否定意见
LLU]KZhtY| Nc\jA= 查看《
注会考试《审计》中的128个英文单词(一) 》
['DYP-1J