61.assessed level of material misstatement risk 重大错报风险的评估水平
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(,"%fc7<i . (&6gB 63.accounting system
会计系统
Qfe u3AT 9u~C?w 64.test of control 控制测试
%X\J%Fj :qS~"@ ?< 65.walk-through test 穿行测试
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lf\"6VIsR ks$5$,^T2o 67.flow chart 流程图
[6@bsXiw TaF*ZT2 68.reperformance of internal control 重新执行
:Gz$(!j1.' F_u?.6e] 69.audit evidence
审计证据
z:UkMn[ H94_a e 70.substantive procedures 实质性程序
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p_yO 71.assertions 认定
};2Lrz9< {\?f|mmq 72.esistence 存在
~#EXb?#uS 0#c-qy 73.occurrence 发生
UB] tKn x8z6 < 74.completeness 完整性
C&q}&=3r 4o''C |ND 75.rights and obligations 权利和义务
b`wT*& vU/sQt8 76.valuation and allocation 计价和分摊
E.'6p \ [)IaXa 77.cutoff 截止
b%VBSNZ +vFqHfmP 78.accuracy 准确性
NgGpLdaC2v <q MX,h2 79.classification 分类
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rE AzGbvBI&V 80.inspection 检查
Z(E.F,k uPFbKSJj 81.supervision of counting 监盘
'o_ RC{k2" aF=;v* 82.observation 观察
(1,4egMpR 7Aw <: 83.confirmation 函证
Nf~B 1vkp acpc[^' 84.computation 计算
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G4F~V't 85.analytical procedures 分析程序
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M~sP|Ha"+ +SRM?av 87.trace 追查
Mi!ak +'e3YF+' 88.audit sampling 审计抽样
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s*$] XF4NRs 89.error 误差
ZDrTPnA[ .bMU$ O1 90.expected error 预期误差
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1j6p 91.population 总体
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` 92.sampling risk 抽样风险
D@mqfi(x iow8H' F 93.non- sampling risk 非抽样风险
[s!c c:JR 4_eFc$^ 94.sampling unit 抽样单位
{*|$@%y! Zfr?(y+3 95.statistical sampling 统计抽样
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:$TW{%M qmpU{fs 96.tolerable error 可容忍误差
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>+Wnf 97.the risk of under reliance 信赖不足风险
=1kjKE ! 8j%lM/ v 98.the risk of over reliance 信赖过度风险
k|^nrjStC RA62Z&W3 99.the risk of incorrect rejection 误拒风险
*Oe;JqQkK gtP;Qw' 100. the risk of incorrect acceptance 误受风险
s&OwVQ<M f1VA61z{) 101.working trial balance 试算平衡表
Z$@ XMq! 7W#9ki1 102.index and cross-referencing 索引和交叉索引
@l2AL9z$m> T\HP5& 103.cash receipt 现金收入
M8lR#2n| F9SIC7}uH 104.cash disbursement 现金支出
Eh;~y*k\ 7<ES&ls_ 105.bank statement 银行对账单
4fzM%ku QO~TuC 106.bank reconciliation 银行存款余额调节表
E~!FEl; 7~q'3 N 107.balance sheet date
资产负债表日
D&)gcO`\ hMs}r,* 108.net realizable value 可变现净值
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J xF{<-b 110.sale invoice 销售发票
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W^P>t HPj7i;?O 111.price list 价目表
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#6`PD6 M:(k7a+[^ 112.positive confirmation request 积极式询证函
VuW&CnZ 'x10\Q65[ 113.negative confirmation request 消极式询证函
{4{ACp \*w*Q(&3 114.purchase requisition 请购单
8YBsYKC \G*vY#] 115.receiving report 验收报告
A]vQ1*pnk f-6E> 116.gross margin 毛利
[OsW j:,*Liz 117.manufacturing overhead 制造费用
T[eTT]Z{Ia Wcn^IQ 118.material requisition 领料单
B)"WG7W E S?=2GY 119.inventory-taking 存货盘点
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W"WvkW>- e:.Xs 121.stock certificate 股票
4 ITSDx #tBbvs+% 122.audit report 审计报告
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uBs[[9je( <OW` )0UX 124.addressee of the audit report 审计报告的收件人
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Y:F( 5R,/X 125.unqualified opinion 无保留意见
`&>!a eGLLh_V" 126.qualified opinion 保留意见
8c3X9;a zYj8\iER 127.disclaimer of opinion 无法表示意见
5NeEDY2%# W~Mj6c~S" 128.adverse opinion 否定意见
]]%CO$`T[ |)IN20 查看《
注会考试《审计》中的128个英文单词(一) 》
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