61.assessed level of material misstatement risk 重大错报风险的评估水平
r=w%"3vb^ u51/B:+ 62.simall business 小规模企业
isd[l-wAmf $o @?D^ 63.accounting system
会计系统
q@!:<Ra,){ NPc%}V&C(u 64.test of control 控制测试
]t=># f/c}XCH_h 65.walk-through test 穿行测试
n)=&=Uj`f =_1" d$S& 66.communication 沟通
~xJD3Qf o&AUB`.9~ 67.flow chart 流程图
7uDUZdJy .6"7Xxe]< 68.reperformance of internal control 重新执行
<^~F~]wnH 1=D!C lcb 69.audit evidence
审计证据
:qZ^<3+: )b7mzDp( 70.substantive procedures 实质性程序
7RLh#D| L9kP8&&KK 71.assertions 认定
W#wM PsB m,KY_1%M 72.esistence 存在
+\ySx^vi >r*Zm2($MR 73.occurrence 发生
j>T''Tf /0c&!OP 74.completeness 完整性
;F+%{LgKl :U*[s$ 75.rights and obligations 权利和义务
Ov|j{}=L=9 qb<gh D=j 76.valuation and allocation 计价和分摊
:d#NnR0^L Iu[EUi!" 77.cutoff 截止
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|z S&Sf}uK 78.accuracy 准确性
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V{$),k 79.classification 分类
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R 80.inspection 检查
}cT}G;L'- ,*4"d._Y 81.supervision of counting 监盘
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82.observation 观察
s7e'9Bx ?*@h]4+k' 83.confirmation 函证
%FU[j^ J$Q-1fjj 84.computation 计算
a#IJ<^[8 UE4#j\ 85.analytical procedures 分析程序
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( 86.vouch 核对
Wg%-m%7O US|vYd}u+ 87.trace 追查
MH?B.2 54{"ni2a 88.audit sampling 审计抽样
rA`\we) "Pc,+>vh 89.error 误差
zT% kx:Fk %awS* 90.expected error 预期误差
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9 b {5|2&= 91.population 总体
`9+EhP$RS >DRs(~|V# 92.sampling risk 抽样风险
="DgrH 07|NPS 93.non- sampling risk 非抽样风险
+ LwoBn>6 >D<=9G(a 94.sampling unit 抽样单位
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md rieQ&Jt" 95.statistical sampling 统计抽样
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K6`i {Y[D!W2y 96.tolerable error 可容忍误差
Bkc-iC}F A 5 X+Z 97.the risk of under reliance 信赖不足风险
1Q5<6*QL" (UZ*36@PJx 98.the risk of over reliance 信赖过度风险
o0'av+e7 )US/bC!M$ 99.the risk of incorrect rejection 误拒风险
Yg[IEy b-?o?}* 100. the risk of incorrect acceptance 误受风险
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$Qh%J'< hYn'uL^~[ 101.working trial balance 试算平衡表
M9#QS`G |S{P`)z%f 102.index and cross-referencing 索引和交叉索引
>Gu0& 0EOX@;} 103.cash receipt 现金收入
CD_f[u `4bd, 104.cash disbursement 现金支出
h'~-K` yV/ J( 105.bank statement 银行对账单
G)hH?_U#T nY9qY
Fw 106.bank reconciliation 银行存款余额调节表
2.D!4+& iyYY)roB 107.balance sheet date
资产负债表日
V|\A? \`&pk-uW 108.net realizable value 可变现净值
Y:%)cUxA zD^f%p ["# 109.storeroom 仓库
N[bN"'U/1 49oW 'j 110.sale invoice 销售发票
1gm/{w6O ,6O9#1A&i 111.price list 价目表
yZp:hs# RYl3txw 112.positive confirmation request 积极式询证函
i\;&CzC: i*R:WTw# 113.negative confirmation request 消极式询证函
;j U-< 82za4u$q# 114.purchase requisition 请购单
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` 115.receiving report 验收报告
F/*fQAa" :{:?D\%6 116.gross margin 毛利
)O@^H 0DB<hpC:5 117.manufacturing overhead 制造费用
: .o=F`W 9c{%m4 118.material requisition 领料单
1qj%a%R ,{?bM 119.inventory-taking 存货盘点
l5';?>!s #A/J^Ko 120.bond certificate 债券
8[1DO1*P 3Ge <G 121.stock certificate 股票
>|/? Up |M<.O~|D6} 122.audit report 审计报告
x;FO|fH *OOa)P{^D 123.entity 被审计单位
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Ok7G?Y d =(Yl r 124.addressee of the audit report 审计报告的收件人
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9 1gShV ]2 125.unqualified opinion 无保留意见
y-<PsP-I aI{@]
hCo 126.qualified opinion 保留意见
uP{+?#a_-\ 3cfZ!E~^kc 127.disclaimer of opinion 无法表示意见
;}eEG{`Y 7tl)4A6 128.adverse opinion 否定意见
.l( r8qY# 9[p}.9/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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