61.assessed level of material misstatement risk 重大错报风险的评估水平
KK4"H]!. z^=e3~-J 62.simall business 小规模企业
Du."O]syD 8'6$t@oT9w 63.accounting system
会计系统
"ZLujpZcG ;5wr5H3 64.test of control 控制测试
A T'P=)F@ , %%}d9 65.walk-through test 穿行测试
U?d4 ^ <UMT:`h1MZ 66.communication 沟通
v5N2$Sqp* <m3or 67.flow chart 流程图
@"E{gM@B j1{\nP/ 68.reperformance of internal control 重新执行
bxA1fA; `[zd 69.audit evidence
审计证据
4]/i0\Vbam X ?l F,p 70.substantive procedures 实质性程序
@*rED6zH {!9i8T 71.assertions 认定
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$/ r9d dVD 72.esistence 存在
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w(M 73.occurrence 发生
Ud8*yB &`J?`l X 74.completeness 完整性
p* p~xrl jP$ 75.rights and obligations 权利和义务
WDdp(< j |tu|Q 76.valuation and allocation 计价和分摊
r!7e:p JLO e;/C}sK: 77.cutoff 截止
qm&Z_6Pw "=B
O,see9 78.accuracy 准确性
-=A W. Zo ttK`*Ng 79.classification 分类
U~w g' X;?Z_3I:5 80.inspection 检查
fx783 Mn=5yU 81.supervision of counting 监盘
2i@t;h2E
9IRvbE~2 82.observation 观察
Dxwv\+7] Hw "UJP 83.confirmation 函证
P6E=*^^m( A'\jaB 84.computation 计算
8uO@S*)0 X}5aE4K/ 85.analytical procedures 分析程序
Ph&fOj=pFb
(BA2
86.vouch 核对
n6a*|rE s;0eD5b>x 87.trace 追查
,OQ!lI_`R r_kw "9 88.audit sampling 审计抽样
yeCR{{B/' 5w#*JK 89.error 误差
iZy`5 f~.w2Cna 90.expected error 预期误差
.2b)
rKo~ v^lR]9; 91.population 总体
<}E^r_NvD |@-%x.y 92.sampling risk 抽样风险
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X }bv0~}G4 93.non- sampling risk 非抽样风险
/Jc?;@{ J\%<.S> 94.sampling unit 抽样单位
x,Cc$C~YP UEq;}4Bo 95.statistical sampling 统计抽样
B=;pyhc jj)9jUz 96.tolerable error 可容忍误差
O^]I>A#d rI:KZ}GZ 97.the risk of under reliance 信赖不足风险
I~R<}volu MGO.dRy_ 98.the risk of over reliance 信赖过度风险
_e.b#
{=9 i;0`d0^ 99.the risk of incorrect rejection 误拒风险
3_atv'I }eX_p6bBw 100. the risk of incorrect acceptance 误受风险
v}IP%84 fJCh 101.working trial balance 试算平衡表
!40t:+I RZfC? 102.index and cross-referencing 索引和交叉索引
0;)6ZU L!L/QG|wdf 103.cash receipt 现金收入
vtFA#})~ NEO~|B*oDU 104.cash disbursement 现金支出
lxK_+fj
q ~zz |U!TG 105.bank statement 银行对账单
3D~Fu8Hg1 !dLz ?0 106.bank reconciliation 银行存款余额调节表
t.pg;# LeW.uh3. 107.balance sheet date
资产负债表日
@2_s;!K ![5<\ 108.net realizable value 可变现净值
81_3{OrE< bE>3D#V< 109.storeroom 仓库
,l<-*yMD ?E2k]y6< 110.sale invoice 销售发票
xgR* j 6\,^MI 111.price list 价目表
s/[i>`g/9 U30)r+& 112.positive confirmation request 积极式询证函
@`.u"@ 9L#B"lh 113.negative confirmation request 消极式询证函
>`NY[Mn _3p:q. 114.purchase requisition 请购单
+$>ut
r 7IJb$af:; 115.receiving report 验收报告
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5 6sy%KO*A 116.gross margin 毛利
Xs?7Whc6 t=\V&, 117.manufacturing overhead 制造费用
A?}OOjA CES FkAj~ 118.material requisition 领料单
lO $M6l
K=5_jE^e 119.inventory-taking 存货盘点
a`pY&xq:: ^z&xy41#B 120.bond certificate 债券
E2*"~gL^, N2&aU?`e 121.stock certificate 股票
3}:pD]`h g&0GO:F` 122.audit report 审计报告
GPx S
.& lIjHd#q-C 123.entity 被审计单位
CJKH"'u3^ oZCi_g 5i 124.addressee of the audit report 审计报告的收件人
JNp`@`0V vWkKNB 125.unqualified opinion 无保留意见
Y(SI`Xo[ !RcAJs' 126.qualified opinion 保留意见
,Vs:Lle )vU{JY; 127.disclaimer of opinion 无法表示意见
6vaxp|D W=EO=}l# 128.adverse opinion 否定意见
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(0H]1 @$+[IiP 查看《
注会考试《审计》中的128个英文单词(一) 》
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