61.assessed level of material misstatement risk 重大错报风险的评估水平
"&%Hb's 5Zov<+kE 62.simall business 小规模企业
Wama>dy% c1^3lgPv 63.accounting system
会计系统
u"%fz8v
m"DMa 64.test of control 控制测试
twn@~$ VX%+!6+fS 65.walk-through test 穿行测试
OrBFe *2y U]acm\^Z 66.communication 沟通
cMg/T.O _=MWt_A '3 67.flow chart 流程图
liTr3T`,V B_S3}g<~ 68.reperformance of internal control 重新执行
}FX
Rp=s UO wNcY 69.audit evidence
审计证据
sF$m?/Kt K"1J1>CHQ 70.substantive procedures 实质性程序
- \QtE}|4 6D0,ME# 71.assertions 认定
mAzW'Q4D FuKNH~MevQ 72.esistence 存在
*l//r
V?l H[r0jREK 73.occurrence 发生
{>Px.%[< 4pqZ!@45| 74.completeness 完整性
H
#BgE29 *"ShE=\p 75.rights and obligations 权利和义务
8'_Y=7b0Nw p!ErH]lH 76.valuation and allocation 计价和分摊
{@A2jk\ O^#u%/ 77.cutoff 截止
2"O Y]d wLbngO=VG 78.accuracy 准确性
Ei-OuDM;) TTpF m~?( 79.classification 分类
GLyh1qNX 2e"}5b5 80.inspection 检查
%u}sVRJ 9YABr>
? 81.supervision of counting 监盘
$w\ , .
"y U:r2hqegd 82.observation 观察
5MJ'/Fy( B*IDx`^Y 83.confirmation 函证
]Ho`*$dD w C"%b#(} 84.computation 计算
v%5(- vEGK
{rMA 85.analytical procedures 分析程序
R`q!~8u 1tW:(~=a; 86.vouch 核对
+b W|Q>u (rn x56I$ 87.trace 追查
[2V/v DlI5} Jh 88.audit sampling 审计抽样
V
m.@qO*= 7g9 ^Jn 89.error 误差
q;.]e#wvh TzGm562o% 90.expected error 预期误差
lvi:I+VgA h>0<@UP 91.population 总体
8
-A7 <>_WdAOuD 92.sampling risk 抽样风险
^ {f^WL= 0(x@
NGb>{ 93.non- sampling risk 非抽样风险
o[hP&9>q R"`{E,yj 94.sampling unit 抽样单位
j*d~h$[
k 3:lp"C51 95.statistical sampling 统计抽样
nD\os[ 3 X:&p9_O@ 96.tolerable error 可容忍误差
<9a_wGs
ecpUp39\ 97.the risk of under reliance 信赖不足风险
( y*X8 ;bX
~4O&v+ 98.the risk of over reliance 信赖过度风险
30+l0\1 pVS2dwBqE 99.the risk of incorrect rejection 误拒风险
.+}o
'rU f*{;\n(.t 100. the risk of incorrect acceptance 误受风险
CL :M>( 92VX5?Cyg 101.working trial balance 试算平衡表
q-
(NZno jMui+G(h 102.index and cross-referencing 索引和交叉索引
N09+id g Ks2%F&\cE 103.cash receipt 现金收入
3}{5
X' eZ5}O
0sfp 104.cash disbursement 现金支出
`)M\(_ '8kjTf#g<l 105.bank statement 银行对账单
5|G3t`$pa I7z/GA\x 106.bank reconciliation 银行存款余额调节表
=GKYroNM XqS*;Zj0 107.balance sheet date
资产负债表日
m$mY<Q
9^#gVTGXv 108.net realizable value 可变现净值
>"g<-!p@ i z>y u[| 109.storeroom 仓库
pkf OM"5' [2 w<F[ 110.sale invoice 销售发票
bL],KW;Q ^iRwwN=d 111.price list 价目表
^}/
E~Sg7\ e$+f~~K 112.positive confirmation request 积极式询证函
3k*:B~1 %iL@:'?K 113.negative confirmation request 消极式询证函
Xe3z6 6+nMH
+[ 114.purchase requisition 请购单
yb{{ z@ d3=6MX[c 115.receiving report 验收报告
ph12x: @B P,;b'-5C 116.gross margin 毛利
8
]06!7S} Y:!/4GF 117.manufacturing overhead 制造费用
]RXtC* @23RjoK 118.material requisition 领料单
`I vw`} L /z)3gsF 119.inventory-taking 存货盘点
5 (21gW9 fZV8o$V 120.bond certificate 债券
pG F5aF7T A6UdWK 121.stock certificate 股票
+.(}u ,:8 [zTYiNa 122.audit report 审计报告
[mf7>M`p]@ akvwApn5 123.entity 被审计单位
kV:FJx0xP @6YBK+" 124.addressee of the audit report 审计报告的收件人
'
MS!ss=r Q_]!an( 125.unqualified opinion 无保留意见
Ih-3t*L 3aE[F f[ 126.qualified opinion 保留意见
e8ULf~I Ld}(*-1i 127.disclaimer of opinion 无法表示意见
UC+7-y, 0qL
V
(L 128.adverse opinion 否定意见
by|?g8 eN|HJ= 查看《
注会考试《审计》中的128个英文单词(一) 》
vpeBQ=2\