61.assessed level of material misstatement risk 重大错报风险的评估水平
~XzT~WxW v qt#JdPp9 62.simall business 小规模企业
7U9*-9 k? <.yr1 63.accounting system
会计系统
jR1o<]? q 9e(YX> 64.test of control 控制测试
mY1I{'. Uuxx^>"h\ 65.walk-through test 穿行测试
jmp0 %:+L B(pxyv) 66.communication 沟通
og`rsl 2)~`.CD?L 67.flow chart 流程图
[P'"|TM[~ -w dbH`2Z" 68.reperformance of internal control 重新执行
fY
4I(~Q %Z8'h\| 69.audit evidence
审计证据
m
4 k:uk7N R]h3a:ic 70.substantive procedures 实质性程序
kB)u@`</mV Udi 71.assertions 认定
4.=jKj9j z4qc)-
{L 72.esistence 存在
xU1_L*tu ' ~WjK'N4n5 73.occurrence 发生
_VUG!?_D$5 5}3#l/ 74.completeness 完整性
!K8Kw
W|X Dh
e*) 75.rights and obligations 权利和义务
rAn:hR{ w
it
rC> 76.valuation and allocation 计价和分摊
V0l"tr@ 0.aIcc 77.cutoff 截止
;u8a%h! fN_qJm#:$y 78.accuracy 准确性
22T\-g{ u |mTF>L 79.classification 分类
tEN8S]X 'OACbYgG 80.inspection 检查
oH,{'S@q [n2+`A 81.supervision of counting 监盘
th1;Ym+Ze :MP*Xy\7&J 82.observation 观察
$} @gR]
Z 4,P(w+ 83.confirmation 函证
8.!+Hm4 \ xJ_)r 84.computation 计算
[ *~2Ts Q}: $F{ 85.analytical procedures 分析程序
r)
u@,P 5|jsv)M+ 86.vouch 核对
_UA|0a!- J2Mq1*Vp q 87.trace 追查
:5X^t FNw0x6,~R 88.audit sampling 审计抽样
U *:ju+)k LPeVr^ 89.error 误差
.iC!Ttr UQg_y3
#V 90.expected error 预期误差
_
P`
^B zIA)se
Js 91.population 总体
<])]1
r8 8RI'Fk{ 92.sampling risk 抽样风险
;:,U]@ 0j!xv(1 93.non- sampling risk 非抽样风险
#tIeI6Qw =fy\W=c 94.sampling unit 抽样单位
P6I<M}p +MqJJuWB 95.statistical sampling 统计抽样
6)PnzeYW <L('RgA@X 96.tolerable error 可容忍误差
c{IL"B6> 8OMMV,QF 97.the risk of under reliance 信赖不足风险
>WA'/Sl<A< 8(ot<3(D 98.the risk of over reliance 信赖过度风险
m^~5Xr" Q;s{M{u 99.the risk of incorrect rejection 误拒风险
*10qP?0H lNsdbyV' 100. the risk of incorrect acceptance 误受风险
l;rA}?,.^ ^`[<%. 101.working trial balance 试算平衡表
!rF1Remw ~z\a:+ 102.index and cross-referencing 索引和交叉索引
Lq62 Ifokg~X~G 103.cash receipt 现金收入
AmZW=n2^ 44s 9\ 104.cash disbursement 现金支出
yk'L_M(= $NCR
V:J 105.bank statement 银行对账单
n2~WUK O')=]6CQ* 106.bank reconciliation 银行存款余额调节表
ts%
n tnvI #].qjOj 107.balance sheet date
资产负债表日
>& 4) : /1p5KVTKv 108.net realizable value 可变现净值
C
}|.z TNckyP75u 109.storeroom 仓库
U[2;Fkapi 3 l}9'j 110.sale invoice 销售发票
F!phTu NJSbS<O 111.price list 价目表
$e2+O\.> &uF~t
|!c 112.positive confirmation request 积极式询证函
KLW>O_+ %wXjP`# 113.negative confirmation request 消极式询证函
spTz}p^\O A|4om=MO 114.purchase requisition 请购单
E=CA Wj\ j{'_sI{{ 115.receiving report 验收报告
Cn{v\Q~.4 jo0XF] 116.gross margin 毛利
d#XgO5eyO f _$hK9I 117.manufacturing overhead 制造费用
OSfT\8YA 5]up%. 118.material requisition 领料单
]l C2YD} )-ojm$ 119.inventory-taking 存货盘点
5|~nX8> )HC/J- 120.bond certificate 债券
xMNQT.A n.qT7d(
121.stock certificate 股票
M>|ZBEK 0e+#{k 122.audit report 审计报告
t)Cf
]]dV uY(8KW 123.entity 被审计单位
?hGE[.(eh] NP\mzlI~@ 124.addressee of the audit report 审计报告的收件人
_WvVF*Q"k S[2?,C<2= 125.unqualified opinion 无保留意见
qjh k#\y :aBxyS*}G 126.qualified opinion 保留意见
kX+9U"`
C |1tpXpe 127.disclaimer of opinion 无法表示意见
vK@UK"m *l4[`7| 128.adverse opinion 否定意见
9od*N$ ]Ml 查看《
注会考试《审计》中的128个英文单词(一) 》
8B &EH+