61.assessed level of material misstatement risk 重大错报风险的评估水平
JW
D`} ^?cu9S3 62.simall business 小规模企业
C- YYG :zHSy&i` 63.accounting system
会计系统
_Xf1FzF+a Y~UuT8-c 64.test of control 控制测试
G\sx'#Whc uw+nll*W% 65.walk-through test 穿行测试
u$\.aWol 1=5"j]0hY 66.communication 沟通
;jzJ6~< Et 0gPX- 67.flow chart 流程图
A;co1,]gR ]46h!@~aC 68.reperformance of internal control 重新执行
T9yI%;D + ~V%
R{h 69.audit evidence
审计证据
/@`"&@W' Zu
x L2W 70.substantive procedures 实质性程序
V^s, 3C )z7CT|h7S 71.assertions 认定
fbApE y" =?l 72.esistence 存在
$<-a>~^Tp MT{1/A;`) 73.occurrence 发生
]3v)3Wp AROHe 74.completeness 完整性
nAP*w6m0j zZ[kU1Fyv 75.rights and obligations 权利和义务
W?
G4>zA ]9QXQH 76.valuation and allocation 计价和分摊
!zK"y[V z>!./z]p 77.cutoff 截止
}9ulHiR }R*%q 78.accuracy 准确性
.
U{}N%S ~B
I`{/O= 79.classification 分类
8(? &=>@ (Nzh1ul\} 80.inspection 检查
"-:H$ t ]BG)] 81.supervision of counting 监盘
Yup#aeXY/ OdNo2SO 82.observation 观察
u&*[ PS~_a 83.confirmation 函证
IR"C
? m+M^we*R 84.computation 计算
1#Vd)vSP $}4ao2 85.analytical procedures 分析程序
}X9&!A8z >_Tyzl>z 86.vouch 核对
Da<`|
l Af\@J6viF7 87.trace 追查
O
C;~ H{ 3X Y"s" 88.audit sampling 审计抽样
1!zd#TX n{W(8K6d@[ 89.error 误差
tO&n$$ s58dHnj5+ 90.expected error 预期误差
bM'F8Fi /Igz[P^\9 91.population 总体
7jw+o*; /\e_B6pF< 92.sampling risk 抽样风险
jct=Nee| z$QoMq] 93.non- sampling risk 非抽样风险
V1,p<>9
$$ $[Vn_H< 94.sampling unit 抽样单位
dOaOWMrfdf I`+,I`~u 95.statistical sampling 统计抽样
9<&*iIrM eS Z':p 96.tolerable error 可容忍误差
0`pCgF ;~1xhpTk 97.the risk of under reliance 信赖不足风险
Ho#nM_ q #)L}{mHLM- 98.the risk of over reliance 信赖过度风险
xm=Gt$>.o W2`3PEa 99.the risk of incorrect rejection 误拒风险
}x|q*E\ n3?
msY(* 100. the risk of incorrect acceptance 误受风险
|J@
&lBlq #HP-ne; # 101.working trial balance 试算平衡表
IPTFx
)]G Xtz29 102.index and cross-referencing 索引和交叉索引
K:13t
| 07=I&Pum 103.cash receipt 现金收入
pcIS}+L I\Y N! 104.cash disbursement 现金支出
ga,kKPL O,7S1 105.bank statement 银行对账单
\>9^(N W$7H "tg 106.bank reconciliation 银行存款余额调节表
!5'4FUlJ ;wJe%Nw? 107.balance sheet date
资产负债表日
-F(luRBS(W +mft 108.net realizable value 可变现净值
1\{FK Ot |oOAy 109.storeroom 仓库
Q e/XEW $U/lm;{% 110.sale invoice 销售发票
tYgHJ~1L* J(8?6&=ck 111.price list 价目表
eU)QoVt iW2\;}y 112.positive confirmation request 积极式询证函
d=D#cs;\ Wm{ebx 113.negative confirmation request 消极式询证函
r#oJch= h=6D=6c 114.purchase requisition 请购单
\-Xtbm 2&pE 115.receiving report 验收报告
Q(Yn8t O46v 116.gross margin 毛利
_PGd\>Ve 0nBDF79 117.manufacturing overhead 制造费用
:
Wtpg
ukVBC"Ny 118.material requisition 领料单
T#6g5Jnsp '
-9=> 119.inventory-taking 存货盘点
7K&Uu3m B1Pi+-t 120.bond certificate 债券
__+8wC U8gj
\G\` 121.stock certificate 股票
IMM+g]#e @+~>utr 122.audit report 审计报告
Y~!A"$ O8>&J-+2 123.entity 被审计单位
KiFTj$w,
CAx
eJ`Q 124.addressee of the audit report 审计报告的收件人
gH,Pz :.=j)ljTx 125.unqualified opinion 无保留意见
x)Zm5&"Gg gm-9 oA
X 126.qualified opinion 保留意见
F?jD5M08t/ &PApO{#Q 127.disclaimer of opinion 无法表示意见
3*\Q]|SI! Wr
RY3X 128.adverse opinion 否定意见
_<F;&(o LXJ;8uW2y 查看《
注会考试《审计》中的128个英文单词(一) 》
;ThFB