61.assessed level of material misstatement risk 重大错报风险的评估水平
Q;=4']hYU ]w]BKpU= 62.simall business 小规模企业
H|j]uLZ ?;5/"/i 63.accounting system
会计系统
}7{(o- *M:p[.=1 64.test of control 控制测试
r]QeP{ RhF<{U. 65.walk-through test 穿行测试
v1}ijls (k"0/*F4_ 66.communication 沟通
N~`r;E j1+I_ 67.flow chart 流程图
<j#IR SbMRrWy 68.reperformance of internal control 重新执行
3|G~_'`RLt "la0@/n 69.audit evidence
审计证据
GuL0:, P$AHw;n[R 70.substantive procedures 实质性程序
}lJ|nl`c Xf{p>-+DL 71.assertions 认定
k6@ 6wq%4RI0 72.esistence 存在
vKdS1Dn1 &n83
>Q 73.occurrence 发生
SnvT !ca MDd2B9cy[ 74.completeness 完整性
lSd tw b rXTdhw?+ 75.rights and obligations 权利和义务
wxvVtV{u>| mN R}%s
76.valuation and allocation 计价和分摊
o2]Np~`g, xZV|QVY; 77.cutoff 截止
F60m]NUM)c N5cC!K 78.accuracy 准确性
qf[J-"o 7+[L6q/K 79.classification 分类
L-q)48+^k i{Q,>Rt 80.inspection 检查
+Bt%W%_X ~ \u>jel 81.supervision of counting 监盘
m<cv3dbZo t0:~BYXu 82.observation 观察
~Z#\f5yv@ B*QLKO:)i 83.confirmation 函证
s6 K~I NW21{}=4 84.computation 计算
wn<k"6x %,Y^Tp 85.analytical procedures 分析程序
2U+Fat@ 6BXZGE
86.vouch 核对
B&*`A&^y Yc5)
^v 87.trace 追查
$\20Vgu< "Nq5FcS9 88.audit sampling 审计抽样
~_-+Q=3 0\"]XYOH 89.error 误差
y{tM| >7W8_6sC< 90.expected error 预期误差
oMq:4W, f=4q]y#& X 91.population 总体
brF) %x` '^2bC 92.sampling risk 抽样风险
Ipow
Jw^ `j.-hy>s 93.non- sampling risk 非抽样风险
-Zg@#H b|@f!lA 94.sampling unit 抽样单位
x:]_z.5 5'(#Sf 95.statistical sampling 统计抽样
6?0QzSpfC# o1&Oug 96.tolerable error 可容忍误差
i^}DIx{ ^7$Q" 97.the risk of under reliance 信赖不足风险
reoCyP\!! *zX^Sg-[ 98.the risk of over reliance 信赖过度风险
h>|IA@;|f f2Tz5slE 99.the risk of incorrect rejection 误拒风险
0qN?4h)7 f+QDjJ?z 100. the risk of incorrect acceptance 误受风险
5@i(pVWZ ~c>]kL(, 101.working trial balance 试算平衡表
eI5W; Q4 %w/:mH3FA 102.index and cross-referencing 索引和交叉索引
"j}fcrlG9 M_;hfpJZ 103.cash receipt 现金收入
M8FC-zFs R&L^+? 104.cash disbursement 现金支出
wF['oUwHH Novn#0a 105.bank statement 银行对账单
z}P1+Pm >#xIqxV, 106.bank reconciliation 银行存款余额调节表
1tCe#*|95 FK,YVY 107.balance sheet date
资产负债表日
lhFv2.qR E.Arq6 108.net realizable value 可变现净值
D}pNsQ r@H7J 5<Y- 109.storeroom 仓库
R%r<AL5kJk 'c/Z
W 110.sale invoice 销售发票
E&b!Y
' -[5yp 2F-{ 111.price list 价目表
m' L8z
fX !O/(._YB` 112.positive confirmation request 积极式询证函
Eg]tDPN1 )^Md
^\? 113.negative confirmation request 消极式询证函
(d=knoo7A
e5m-7{h@ 114.purchase requisition 请购单
V#d8fRm /
y5a~3 115.receiving report 验收报告
rqi|8gKY 6^Ax3#q 116.gross margin 毛利
inv 5>OeG FZJ sZeO 117.manufacturing overhead 制造费用
7|pF(sb0 VrZ6m 118.material requisition 领料单
}!5+G:JAh >l0D,-O]m 119.inventory-taking 存货盘点
vsCy? |gJI}"T 120.bond certificate 债券
soB5sFt&] +Zi@+|"BCN 121.stock certificate 股票
G\o*j| t3FfPV!P" 122.audit report 审计报告
3Qoa?* ;{Su:Ixg 123.entity 被审计单位
c *]6>50 x[eho,6) 124.addressee of the audit report 审计报告的收件人
+Zo&c} Qf(mn8 125.unqualified opinion 无保留意见
W*NK-F[ SXm Hn.? 126.qualified opinion 保留意见
Ni)/L(
& [n9X5qG~ 127.disclaimer of opinion 无法表示意见
<+${
gu?^ F\hU
V[ 128.adverse opinion 否定意见
N'e3< %:7fAB,PA 查看《
注会考试《审计》中的128个英文单词(一) 》
q.g0Oz@z