61.assessed level of material misstatement risk 重大错报风险的评估水平
uc<@
Fh( m[bu(q z 62.simall business 小规模企业
V8sY7QK= %nC Uct@c 63.accounting system
会计系统
3>(`
Y x$Oz0 [ 64.test of control 控制测试
'" tieew -24.[E/5 65.walk-through test 穿行测试
zh.c_>jS
vXvV5Oq 66.communication 沟通
+|H'Ij$ =B:poh[u 67.flow chart 流程图
)aC+qhh 9F+bWo_m 68.reperformance of internal control 重新执行
*]eZ Y ]Bsq?e^ 69.audit evidence
审计证据
64vSJx>u {DK:"ep 70.substantive procedures 实质性程序
^~aSrREo S|J8:- 71.assertions 认定
%OtW\T=u u l%bo%&~
72.esistence 存在
1P[Lz!C 8`t%QhE2 73.occurrence 发生
A;!FtD/
d0=nAZZ
74.completeness 完整性
.'a |St I I8nz[s 75.rights and obligations 权利和义务
%:,=J [o.zar82 76.valuation and allocation 计价和分摊
ul?BKV+3E } 8P}L@q 77.cutoff 截止
9y5\4&v XZInu5( 78.accuracy 准确性
S8=4C`> jf UIl_&| 79.classification 分类
&rl>{Uvq BQU5[8l 80.inspection 检查
?R(3O1,v^ -^b^ 6=# 81.supervision of counting 监盘
yd72y'zi r$F]e]Ic\ 82.observation 观察
nB5[]x' x/7G0K2\} 83.confirmation 函证
O0~d6Ba c-.>C) 84.computation 计算
C6VoOT)\ 95Qz1*TR 85.analytical procedures 分析程序
4I-p/&Q $dP)8_Z2 86.vouch 核对
g#4gGhI IR
LPUP 87.trace 追查
kYB
<FwwB /;rN/ot2o 88.audit sampling 审计抽样
$vBU}~l7 Nd_@J&
89.error 误差
J,O@T)S@ V,+[XB 90.expected error 预期误差
hU
7fZl%yl Zir`IQ$ 91.population 总体
<L~xR5 XijLS7Aw| 92.sampling risk 抽样风险
EaD@clJS /6?plt&CA 93.non- sampling risk 非抽样风险
m0Syxb #mhD; .Wg 94.sampling unit 抽样单位
QYgN39gp XKX,7 95.statistical sampling 统计抽样
9|?Lz !Blk=L+p 96.tolerable error 可容忍误差
i grog D:E~yh)$- 97.the risk of under reliance 信赖不足风险
io{H$ x( 2<G1'7) 98.the risk of over reliance 信赖过度风险
&fW=5' qb4;l\SfT 99.the risk of incorrect rejection 误拒风险
$Je"z]cy- A_Iu*pz^^ 100. the risk of incorrect acceptance 误受风险
!><
%\K g/,Bx!'8p 101.working trial balance 试算平衡表
\( <{)GpBi 9r nk\`E 102.index and cross-referencing 索引和交叉索引
k
qW<e
[ Kk>qgi$ 103.cash receipt 现金收入
y,?G75wij U%DF!~n 104.cash disbursement 现金支出
uq4sbkP (?BgT i\ 105.bank statement 银行对账单
/iy*3P,` SMO%sZ] 106.bank reconciliation 银行存款余额调节表
Gd-.E7CH! P"h\7V,d% 107.balance sheet date
资产负债表日
OgN1{vRFx 'ZH<g8:=@ 108.net realizable value 可变现净值
GR ?u?- Oawr S{ 109.storeroom 仓库
rm=~^eB ;Uqx&5P} 110.sale invoice 销售发票
Ws*
PMK.0 o,Zng4
NY 111.price list 价目表
[Z#.]gb ^i+z_%V 112.positive confirmation request 积极式询证函
R96o8#7Uv SxZ^ "\H 113.negative confirmation request 消极式询证函
//M4Sq( GHJ=-9{YL 114.purchase requisition 请购单
Ui|a}`c fuD1U}c 115.receiving report 验收报告
^wF@6e7/& <W51 oO 116.gross margin 毛利
I0H Y#z% >3`ct
be 117.manufacturing overhead 制造费用
|5IY`;+9 {9Mdt`WL 118.material requisition 领料单
FPMSaN P K%c ATA3 119.inventory-taking 存货盘点
6G<Hi"I HS
`bto0* 120.bond certificate 债券
l?JO8^Nn HCjn9 121.stock certificate 股票
cCh5Jl@Z ju^"vw 122.audit report 审计报告
UI<PNQvo9 CoUd16*"JM 123.entity 被审计单位
(C l`+ V ]v@ tZ} 124.addressee of the audit report 审计报告的收件人
UiK+c30FU L.0} UXd 125.unqualified opinion 无保留意见
#HM\a 9<A\npD 126.qualified opinion 保留意见
L_gsG|xX '!fFI 1s 127.disclaimer of opinion 无法表示意见
9O=05CQ PF'5z#] NP 128.adverse opinion 否定意见
RC8)f8
n ~f=6?5.wa 查看《
注会考试《审计》中的128个英文单词(一) 》
B)*#g