61.assessed level of material misstatement risk 重大错报风险的评估水平
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:i-5 62.simall business 小规模企业
XNlhu^jh CO'ar, 63.accounting system
会计系统
J[r^T&o z5 pc3: 64.test of control 控制测试
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# 65.walk-through test 穿行测试
`Hd9\;NJ 7V'Le2T' 66.communication 沟通
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^A) 67.flow chart 流程图
>-zkB)5<,# r w\D>}\ 68.reperformance of internal control 重新执行
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审计证据
pZ\$50t&O 8T7f[? 70.substantive procedures 实质性程序
#s{aulx @p6@a6N% 71.assertions 认定
7t3X`db z^3Q.4Qc6^ 72.esistence 存在
_25d%Ne0 V Y_f = 73.occurrence 发生
ctK65h{Eo *`1bc'umM; 74.completeness 完整性
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6y9C@5p}B 75.rights and obligations 权利和义务
rg*^w! %ZuLl( 76.valuation and allocation 计价和分摊
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#fp_G;= 77.cutoff 截止
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78.accuracy 准确性
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0+|>-b/% 79.classification 分类
k{{hZ/om x,f>X;04 80.inspection 检查
7$#rNYa,z "8?TSm8 81.supervision of counting 监盘
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pmQp}}R 82.observation 观察
;.AV;C" vs\|rLa 83.confirmation 函证
UFIjW[h .8x@IWJD 84.computation 计算
Tm\OYYyk iU XM(] 85.analytical procedures 分析程序
EU9[F b] 19) !$Hl 86.vouch 核对
BtID;^Dz ^6#-yDZC@ 87.trace 追查
?y46o2b*) mV%h[~- 88.audit sampling 审计抽样
_{mJ.1)V; wcl!S { 89.error 误差
A'`P2Am q#|r 90.expected error 预期误差
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UPah 91.population 总体
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[G 92.sampling risk 抽样风险
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4I(s* 99EX8 93.non- sampling risk 非抽样风险
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A 94.sampling unit 抽样单位
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i_| 95.statistical sampling 统计抽样
"d2LyQy j37: 96.tolerable error 可容忍误差
h)P]gT0f/ 'cYQ?; 97.the risk of under reliance 信赖不足风险
,;c{9H _Po#ZGm~ 98.the risk of over reliance 信赖过度风险
RpjSTV8Tkm %~G0[fG 99.the risk of incorrect rejection 误拒风险
'/dTqg*W r.9 $y/5 100. the risk of incorrect acceptance 误受风险
J7_8$B-j7 P$Axc/H 101.working trial balance 试算平衡表
gn364U a XA?WUR[e 102.index and cross-referencing 索引和交叉索引
&`m~o/ 5"[yFmP* 103.cash receipt 现金收入
O4n8MM|` }~V,_Fv 104.cash disbursement 现金支出
4sI3(z)9H 9wzg{4/-$ 105.bank statement 银行对账单
W;91H'`?H D)h["z|F 106.bank reconciliation 银行存款余额调节表
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资产负债表日
sBbL~ce50? `9:v*KuM#R 108.net realizable value 可变现净值
ipfm'aQ !\3}R25 109.storeroom 仓库
1 iquHn 9*f2b.Aj 110.sale invoice 销售发票
B{^`8Htrn jt/l,=9YK 111.price list 价目表
~>4@; {7/ A 112.positive confirmation request 积极式询证函
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N"&$b_u[ ZWov_ 114.purchase requisition 请购单
kqQphKkL neK*jdaP 115.receiving report 验收报告
2lX[hFa5 (R,NV3m?w 116.gross margin 毛利
&Jrq5Q C iZsau2K 117.manufacturing overhead 制造费用
<XU8a:w'T @"jmI&hYn 118.material requisition 领料单
=%:JjgKc*t $,p.=j;P 119.inventory-taking 存货盘点
lR|$*:+ 2Zv,K- G 120.bond certificate 债券
u XaL fmatc#G 121.stock certificate 股票
k];L!Fj1 5?<|3 122.audit report 审计报告
8}ii3P y QJ[(Y@ O6a 123.entity 被审计单位
07~pf} i!s~kk 124.addressee of the audit report 审计报告的收件人
41P4?"O %V@R k.< 125.unqualified opinion 无保留意见
@1/Q 6GvhEulYR 126.qualified opinion 保留意见
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?{y:s!! 127.disclaimer of opinion 无法表示意见
>u'/$k ~gSF@tz@ 128.adverse opinion 否定意见
D?^`(X P CpBQ>!CW 查看《
注会考试《审计》中的128个英文单词(一) 》
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