61.assessed level of material misstatement risk 重大错报风险的评估水平
)=AHf?hn EGZb7:Y? 62.simall business 小规模企业
ZJwrLV 0TGLM#{ 63.accounting system
会计系统
XVKfl3'% QAvir%Y9Q 64.test of control 控制测试
%kB8'a3 \RvvHty-V 65.walk-through test 穿行测试
J.ck~;3 GlbySD@ 66.communication 沟通
q~3,yyu u>TZt]h8 67.flow chart 流程图
TiYnc3Bz}J hjIT_{mk 68.reperformance of internal control 重新执行
g>dA$h
% vgUb{D 69.audit evidence
审计证据
q{t*34R @6mBqcE'? 70.substantive procedures 实质性程序
(*oL+ef-C ,Fi>p0bz 71.assertions 认定
yqi^>Ce0 jBU4F~1y 72.esistence 存在
AwslWkd= hir4ZO%Zt 73.occurrence 发生
`FsH}UPu
b X LL/4 ) 74.completeness 完整性
wi4=OU1L)a D3)zk@N 75.rights and obligations 权利和义务
q|8{@EMT |b*?
qf 76.valuation and allocation 计价和分摊
_cc#Qlw 7 J2j U4mR 77.cutoff 截止
df
n9!h IRn2| 78.accuracy 准确性
n84GZ5O>7 "g'jPwFG 79.classification 分类
4dhvFGlW |37
g ~ 80.inspection 检查
`;)\u E;1Jh(58)b 81.supervision of counting 监盘
j{NNSi3 xA9:*>+> 82.observation 观察
mZx&Xez_G N_pJk2E 83.confirmation 函证
F0:A]`| RLSc+kDH_ 84.computation 计算
ppFe-wY hWKJ,r%9; 85.analytical procedures 分析程序
PSPmO'C+ ]ut5S>," 86.vouch 核对
~M\I;8ne
~i21%$ 87.trace 追查
F$^Su<w5l CT1ja.\; 88.audit sampling 审计抽样
z,VD=Hnz 2D:fJ~|-[ 89.error 误差
[-)r5Dsdq HO[wTB|D] 90.expected error 预期误差
+3&zN( *X4PM\ck 91.population 总体
xCYE
B}o9r 1!.(4gV 92.sampling risk 抽样风险
c wOJy> jiYmb8Q4D 93.non- sampling risk 非抽样风险
\#rIQOPl? c7M%xGrP 94.sampling unit 抽样单位
Dgx8\~(E' ]ix!tb.Q 95.statistical sampling 统计抽样
z8[yt282 %~jkB.\* ) 96.tolerable error 可容忍误差
'&sE=. /__PSK 97.the risk of under reliance 信赖不足风险
2e|N@j
& hAm`NJMSO 98.the risk of over reliance 信赖过度风险
WyZL9K{? XEdzpkB 99.the risk of incorrect rejection 误拒风险
fPrLM' P|HKn,ar 100. the risk of incorrect acceptance 误受风险
\4
AM*lZ sYdRh?Hq 101.working trial balance 试算平衡表
iC*F yB3; 102.index and cross-referencing 索引和交叉索引
m~dC3}e8/? 0d3+0EN{ 103.cash receipt 现金收入
=+x yI Q7g>4GZC 104.cash disbursement 现金支出
11,!XD*" 06Gt&_Q 105.bank statement 银行对账单
lhi_6&&[8 W$'R}L 106.bank reconciliation 银行存款余额调节表
NNF>Xa`9,
]I L;`>Gp 107.balance sheet date
资产负债表日
l$YC/bP W,K%c= 108.net realizable value 可变现净值
H
XoX 3mSXWl^? 109.storeroom 仓库
j+^oz'q OKHX)"j\\ 110.sale invoice 销售发票
t!2(7=P30( 5BR2?hO4 111.price list 价目表
jn:NYJv -kS~xVS| 112.positive confirmation request 积极式询证函
m] W5+ 5P .qXA"D 113.negative confirmation request 消极式询证函
LPwT^zV&N 1pCieTz!PN 114.purchase requisition 请购单
5"/J^"!h C_ \q?> 115.receiving report 验收报告
`juLQH )~V4+*< 116.gross margin 毛利
fRfn2jA)d !J=sk4T 117.manufacturing overhead 制造费用
St<mDTi 7
t?* 118.material requisition 领料单
;r/;m\V qClHP)< 119.inventory-taking 存货盘点
unJ R=~E $O{duJU 120.bond certificate 债券
`y+-H|%? 2..,Sk 121.stock certificate 股票
$o +5/c?| \j2;4O?` 122.audit report 审计报告
'&99?s`u Jjl%R[mI 123.entity 被审计单位
2qi'g:qe {}o>{&X 124.addressee of the audit report 审计报告的收件人
O,<IGO "v}pdUW 125.unqualified opinion 无保留意见
X1tXqHJF} >|Q:g,I 126.qualified opinion 保留意见
1shBY@mlq E`j-6: 127.disclaimer of opinion 无法表示意见
zKFp5H1!%+ hCYQGx0 128.adverse opinion 否定意见
QR">.k4QJ ICB~_O5 查看《
注会考试《审计》中的128个英文单词(一) 》
a{[+<8=@1