61.assessed level of material misstatement risk 重大错报风险的评估水平
Jtxwt[ Zg/ra1n 62.simall business 小规模企业
0x\bDWZ_ |%R}!O<.c 63.accounting system
会计系统
iIoeG_^*Y 'e;]\<
0z 64.test of control 控制测试
&i,xod6$ %P2GQS-N 65.walk-through test 穿行测试
b*xw=G3% ;|f|d?Q\ 66.communication 沟通
lXS.,#lp V!F#
e k: 67.flow chart 流程图
#B3P3\ 6WQT,@? 68.reperformance of internal control 重新执行
!>{`o/dZ I|*w?i* 69.audit evidence
审计证据
rn7eY !A
)2<<4 70.substantive procedures 实质性程序
7Rf${Wv0 i[_WO2 71.assertions 认定
1>1&NQ#} B6&;nU>; 72.esistence 存在
%(IkUD Fcc\hV; 73.occurrence 发生
<0r2m4z 90oG+T4 74.completeness 完整性
ao]Dm#HiO FabzP_<b 75.rights and obligations 权利和义务
LwV4p6A B\,pbOE?# 76.valuation and allocation 计价和分摊
@-9I<)Z/2 I5l5fx 77.cutoff 截止
N|OI~boV% [;`B 78.accuracy 准确性
/G`'9cD XjL)WgQ{i 79.classification 分类
-s5j^U{h| d|!FI/ 80.inspection 检查
"&s9;_9 [=[>1<L> 81.supervision of counting 监盘
LE!xj 0 )aov]Ns 82.observation 观察
~ [k0ay zrqQcnx9(m 83.confirmation 函证
,iKL
68 K!c "g,S 84.computation 计算
SW!lSIk *
w>dT 85.analytical procedures 分析程序
038|>l-9[ a\60QlAk~ 86.vouch 核对
&eL02:[ DlHt#Ob7 87.trace 追查
`52+.*J+% +{(f@,&~{ 88.audit sampling 审计抽样
K(
: NshM cn62:p]5 89.error 误差
s9R#rwIc &M p??{
g 90.expected error 预期误差
I8R#EM%C# >/@wht4- j 91.population 总体
'
U]\]Wp [Yr}:B
< 92.sampling risk 抽样风险
=hZ#Z]f y:t@X~ 93.non- sampling risk 非抽样风险
!6Sr*a*5 xeo5) 94.sampling unit 抽样单位
i2]7Bf)oV w$Zi'+&* 95.statistical sampling 统计抽样
#|<\q* < >|{n";n& 96.tolerable error 可容忍误差
77KB-l2 6#[ 97.the risk of under reliance 信赖不足风险
s!WGs_1@ Q&j-a;L 98.the risk of over reliance 信赖过度风险
7Gwn ,&) rC`pTN 99.the risk of incorrect rejection 误拒风险
@|AHTf! Y fRjr 100. the risk of incorrect acceptance 误受风险
uDhe
) _yH{LUIj 101.working trial balance 试算平衡表
t6/w({}j uX82q.u_y 102.index and cross-referencing 索引和交叉索引
2/Xro rV ?4k/V6n@y 103.cash receipt 现金收入
WP*xu-(: Qt-7jmZw1 104.cash disbursement 现金支出
tuT>,BbR z$64Ep# 105.bank statement 银行对账单
Db:^Omwo WC&V9Yk 106.bank reconciliation 银行存款余额调节表
5;WESk p.wed%O. 107.balance sheet date
资产负债表日
#mT\B[4h >:o$h2 108.net realizable value 可变现净值
b/[$bZD5o 1SAO6Wh 109.storeroom 仓库
@:,B /B; 5 [GdFd>{ 110.sale invoice 销售发票
vIq>QXb;d
6d7E@}< 111.price list 价目表
pc/x&VY% >m:;.vVY 112.positive confirmation request 积极式询证函
?04jkq& >W?i+,g 113.negative confirmation request 消极式询证函
Z
"mqH t=l@(%O 0_ 114.purchase requisition 请购单
s9# WkDR NL^;C
3u 115.receiving report 验收报告
=EJ8J;y_f @\*`rl] 116.gross margin 毛利
Lm-f0\( Y0z)5),[U: 117.manufacturing overhead 制造费用
_xWX/1DY PF+
F^;C 118.material requisition 领料单
/1y\EEc i C)+5L#' 119.inventory-taking 存货盘点
FhP$R}F #]rfKHW9 120.bond certificate 债券
XWq`MwC9 q1^bH6*fl 121.stock certificate 股票
(G6lr%d ya
c4\%ze 122.audit report 审计报告
@vc9L (X?HuWTm 123.entity 被审计单位
:Bh7mF-1 5)c B\N1u 124.addressee of the audit report 审计报告的收件人
7+NBcZuG9 R+*-i+]Q#7 125.unqualified opinion 无保留意见
c)j60y m2a[E0 126.qualified opinion 保留意见
XQ'$J_hC ' I
g:- 127.disclaimer of opinion 无法表示意见
Vg^yjP{sv 6:Hd `
128.adverse opinion 否定意见
rff_=(?i A(D>Zh6 o@ 查看《
注会考试《审计》中的128个英文单词(一) 》
\b;z$P\+*