61.assessed level of material misstatement risk 重大错报风险的评估水平
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E>+>!On)b y @S_CB47 63.accounting system
会计系统
k%BU&%?1 ,u>[cRqw 64.test of control 控制测试
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ud}1 c?N,Cd~q 65.walk-through test 穿行测试
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L0oVXmlr v&bG`\ ! 68.reperformance of internal control 重新执行
PD&gC88 n*Uk<_WA 69.audit evidence
审计证据
h aApw(.% f7y.##W G 70.substantive procedures 实质性程序
<{GVA0nr <v'&Pk< 71.assertions 认定
MqJ5|C.q Ptf(p` 72.esistence 存在
rtfRA< 'ZB^=T 73.occurrence 发生
?w+ V:D ,yA[XAz~U 74.completeness 完整性
'NZ=DSGIy vxHFNGI 75.rights and obligations 权利和义务
4Y$\QZO aydNSgu 76.valuation and allocation 计价和分摊
G:p85k` N#2ldY * 77.cutoff 截止
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j6gN! O 78.accuracy 准确性
s M*ay,v; M(zZ8# 79.classification 分类
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F{ 80.inspection 检查
bMxK @$G~ +D:8r|evH 81.supervision of counting 监盘
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12 83.confirmation 函证
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,OZm 84.computation 计算
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82;Z 50j8+xJPV 85.analytical procedures 分析程序
"X8jpg tKeTHj;jO 86.vouch 核对
Pal=I) 5OppK(Oi*C 87.trace 追查
{BT/P! XIbZ_G^ +D 88.audit sampling 审计抽样
tw>2<zmSi% EgU#r@7I 89.error 误差
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_cFT ,_fz)@) 90.expected error 预期误差
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Iz5NA0[=2 \7uM5 k}l 92.sampling risk 抽样风险
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6e B; e[fOm0^.c 94.sampling unit 抽样单位
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b2nOMv 95.statistical sampling 统计抽样
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0pI 96.tolerable error 可容忍误差
k=hWYe$iAz *q*3SP/ 97.the risk of under reliance 信赖不足风险
67YC;J]n=z UnF8#~ 98.the risk of over reliance 信赖过度风险
-juG[zn fq]PKLW' 99.the risk of incorrect rejection 误拒风险
ba);f[> a+E&{pV 100. the risk of incorrect acceptance 误受风险
UtQey ;w &(rWl`eTY` 101.working trial balance 试算平衡表
ds(?:zx# rNii,_ 102.index and cross-referencing 索引和交叉索引
V@G#U[D &)%+DUV| 103.cash receipt 现金收入
t>I.1AS /Hyz]46 104.cash disbursement 现金支出
g[3LPKQ .$%p0Yx+ 105.bank statement 银行对账单
'6#G$ IW3k{z 106.bank reconciliation 银行存款余额调节表
#]kjyT0 :TH cI;PG8 107.balance sheet date
资产负债表日
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@G`d 108.net realizable value 可变现净值
t'rN7.d /x6p 109.storeroom 仓库
RZm%4_p4s //q(v,D%Q 110.sale invoice 销售发票
G@[8P?M=Z 6Dlm.~G 111.price list 价目表
<Kd(fFe qN)y-N.LI( 112.positive confirmation request 积极式询证函
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C* 113.negative confirmation request 消极式询证函
{r,Uik-nL {ALEK 114.purchase requisition 请购单
c=oDzAzuV\ {LO Pm1K8Y 115.receiving report 验收报告
\k.`xG? &AQqI 116.gross margin 毛利
mL{P4a 1xf "is( 117.manufacturing overhead 制造费用
9-KhJq% {^VtD 118.material requisition 领料单
`@~e<s`j k$w~JO!s 119.inventory-taking 存货盘点
GXtMX ha, `>g G"1,] 120.bond certificate 债券
:v&[! 8M,*w6P 121.stock certificate 股票
.+9hm| 1i76u!{U 122.audit report 审计报告
9%/hoA) {PHH1dC{ 123.entity 被审计单位
t]yxLl\ RP4/:sO 124.addressee of the audit report 审计报告的收件人
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!r " BUO5g8m{ 125.unqualified opinion 无保留意见
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Do_} 126.qualified opinion 保留意见
M!UTqf7XL mmAm@/ 127.disclaimer of opinion 无法表示意见
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,s Mt[yY|Ec| 128.adverse opinion 否定意见
/{i~CGc;" `ONjEl 查看《
注会考试《审计》中的128个英文单词(一) 》
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