61.assessed level of material misstatement risk 重大错报风险的评估水平
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`^<U 62.simall business 小规模企业
,b{4GU$3 HXX"B,N 63.accounting system
会计系统
c)?y3LX H|]Q;,C 64.test of control 控制测试
%y'#@%kO:S .3#Tw'% G 65.walk-through test 穿行测试
kq+L63fZ xQ4Q '9 66.communication 沟通
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j _F3 :j9^ 67.flow chart 流程图
G"]'`2.m =>9`qcNW_ 68.reperformance of internal control 重新执行
L fhd02 -4.+&' 69.audit evidence
审计证据
+m_quQ/ys gO29:L[t 70.substantive procedures 实质性程序
~_Aclm? 0[^f9NZ>- 71.assertions 认定
bTJ7RqL ZDlMkHJ 72.esistence 存在
\%UA6uj "~tEmMz 73.occurrence 发生
Q!c*2hI h<[ o;E 74.completeness 完整性
H'+P7*k#M ^j@,N&W:lG 75.rights and obligations 权利和义务
7P=j2;7 v pl5!Ih6 76.valuation and allocation 计价和分摊
CQS34&G$a DEIn:d 77.cutoff 截止
R ~#\gMs R4{2+q=0 78.accuracy 准确性
3eD#[jkAI; v*kTTaU& 79.classification 分类
'F1NBL ,u/GA<'#M 80.inspection 检查
El,p}Bi. al1Uf]xh 81.supervision of counting 监盘
*:wu{3g}M` Y6f0 ?lB 82.observation 观察
lj(}{O Ji gc@@B. 83.confirmation 函证
-W2 !_ 4Y[tx]< 84.computation 计算
J=ZNx;{6 )=#QTiJ 85.analytical procedures 分析程序
xDm^f^}> Ry8@U9B6,t 86.vouch 核对
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u {'T=&`&OF 87.trace 追查
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H]'&&M 88.audit sampling 审计抽样
lUbQ@7a<' H1]G<N3 89.error 误差
|}t[-a %[b~4,c1 90.expected error 预期误差
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M YLk/16r 91.population 总体
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x2 92.sampling risk 抽样风险
]25 x X A46Xei:Ow 93.non- sampling risk 非抽样风险
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b1) 94.sampling unit 抽样单位
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f 95.statistical sampling 统计抽样
0x*L"HD %3!DRz 96.tolerable error 可容忍误差
q3<Pb,Z |hk?'WGc`0 97.the risk of under reliance 信赖不足风险
x8+W9i0[1 V*U{q%p( 98.the risk of over reliance 信赖过度风险
6SJ ;rC)*=4# 99.the risk of incorrect rejection 误拒风险
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k` cz$> n$&xVaF| 101.working trial balance 试算平衡表
}}y~\TB~} b=(?\ 102.index and cross-referencing 索引和交叉索引
C7:;<<"P VPBlU 103.cash receipt 现金收入
9x$Kb7'F ;n0VF77>O 104.cash disbursement 现金支出
N{w)}me[YY /i.3v45t" 105.bank statement 银行对账单
8&+m5xS I*hCIy#; 106.bank reconciliation 银行存款余额调节表
^U OVXRn ?Zu2=<DU 107.balance sheet date
资产负债表日
:!Ea.v !(QDhnx}9c 108.net realizable value 可变现净值
KElzYZl8 ( CD
wl, 109.storeroom 仓库
;iEr+ ^FJ.C|l( 110.sale invoice 销售发票
m$6u K0 zI1-l9 o 111.price list 价目表
2GkJ7cL t|XQFb@} 112.positive confirmation request 积极式询证函
pH !e<m 8Evon&G59 113.negative confirmation request 消极式询证函
]w*w@:Zk a8$gXX-2 114.purchase requisition 请购单
9OI&De5?=V #ub! 115.receiving report 验收报告
$=) i{kGS@ ?7n(6kmj4Q 116.gross margin 毛利
Wg \`!T {[Sd[P 117.manufacturing overhead 制造费用
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=b 118.material requisition 领料单
Rd#V,[d *}\}@0% 119.inventory-taking 存货盘点
>U?U;i e;_ cC7 120.bond certificate 债券
X%1j-;Wr@ dG{D2~# 121.stock certificate 股票
,AX7~;hpq F^knlv' 122.audit report 审计报告
!>olD_ KNH.4A , 123.entity 被审计单位
60*;a*cy =~7%R.U([e 124.addressee of the audit report 审计报告的收件人
?<7o\Xk#{ CY{`IZ 125.unqualified opinion 无保留意见
qQzf&" yDk|ad| 126.qualified opinion 保留意见
"'M>%m u qhNY< 127.disclaimer of opinion 无法表示意见
EUxkYl 8
oK;Tzh 128.adverse opinion 否定意见
9t ` -&3WN!egq 查看《
注会考试《审计》中的128个英文单词(一) 》
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