61.assessed level of material misstatement risk 重大错报风险的评估水平
N}Or+:"O:q o QR?H 62.simall business 小规模企业
\j4!dOGZ 44pVZ5c 63.accounting system
会计系统
O&Y22mu 69 J4p=c, 64.test of control 控制测试
W~5gTiBZ] E( *S]Z[ 65.walk-through test 穿行测试
\[
W`hhJ Gh}* <X;N 66.communication 沟通
G+tzp&G@ I5E5,{ 67.flow chart 流程图
.
|`) k AD>/#Ul 68.reperformance of internal control 重新执行
[
$M l;K @h\i<sh!^ 69.audit evidence
审计证据
6n/KL nv3TxG 70.substantive procedures 实质性程序
MfraTUxIo/ Mo]iVj8~ 71.assertions 认定
+&*>FeJY %;#9lkOXWH 72.esistence 存在
/U>8vV+C UMH~Q`" 73.occurrence 发生
uN0'n}c;1. 'cY@Dqg1 74.completeness 完整性
N@"e^i PPh1y;D 75.rights and obligations 权利和义务
&-x/c
\jz 7'5/T]Z 76.valuation and allocation 计价和分摊
=H"%{VeC5 Is97>aid 77.cutoff 截止
xEB4oQ5 "WqM<kLa 78.accuracy 准确性
NJKk\RM@7 :~p_(rE 79.classification 分类
n&8N`!^o hP/uS%X 80.inspection 检查
{X W>3 " `Mo%)I<`= 81.supervision of counting 监盘
Y3xEFqMU fVq,? 82.observation 观察
Si|8xq$E; {9hhfI#3_ 83.confirmation 函证
JV!}"[ HPK}Z|Vl 84.computation 计算
R~bLEo G+iJS!= 85.analytical procedures 分析程序
%Jn5M(myC 6,]2;' 86.vouch 核对
L~_zR > }J=z O8OL 87.trace 追查
+@PZ3
[s &0mhO+g 88.audit sampling 审计抽样
.\)p3pC) 1'5!")r 89.error 误差
ezd@>(hJ *JaFt@ x 90.expected error 预期误差
Q?%v b p
-/}@r3Z+ 91.population 总体
]j(Ld\:L EKT"pL-EY 92.sampling risk 抽样风险
:wJ!rn,4 cH7D@p} 93.non- sampling risk 非抽样风险
\g|;7&%l3 !v 3wl0 94.sampling unit 抽样单位
BimM)4g _j<,qi 95.statistical sampling 统计抽样
/h@rLJ)o> Rh7=,=u 96.tolerable error 可容忍误差
>2)!w iainl@3Qj 97.the risk of under reliance 信赖不足风险
Pq(
)2B Jaf=qwZ/` 98.the risk of over reliance 信赖过度风险
.T*7n
w 3K_!:[ 99.the risk of incorrect rejection 误拒风险
LZu_-I 14\!FCe)! 100. the risk of incorrect acceptance 误受风险
dk2o>jI4; fGLOXbsA 101.working trial balance 试算平衡表
#/pZ#ny 1'* {VmM 102.index and cross-referencing 索引和交叉索引
;"GI~p2~7 dnTXx*I: 103.cash receipt 现金收入
&nZ.$UK< )^'wcBod, 104.cash disbursement 现金支出
fKT(.VNq5 dkbKnY& 105.bank statement 银行对账单
AwL;-|X 8%9OB5?F6 106.bank reconciliation 银行存款余额调节表
m;I;{+"u 'w7{8^Z2 107.balance sheet date
资产负债表日
~9ILN~91 oDas~0<oh 108.net realizable value 可变现净值
x9CI>l >Y/1%Hp9 109.storeroom 仓库
%x7l`.)N
XC{(O:EG 110.sale invoice 销售发票
r^6vo6^ 'lNl><e- 111.price list 价目表
J XnPKAN VVje|T^{Z 112.positive confirmation request 积极式询证函
P6 G/J- >heih%Ar0J 113.negative confirmation request 消极式询证函
UoxF00H@! z95V 7E 114.purchase requisition 请购单
_mL 9G5~r HIeMV,.QN 115.receiving report 验收报告
;7<a0HZ5! Dl/_jM 116.gross margin 毛利
p:ST$ 1 K Vt4}!b(O 117.manufacturing overhead 制造费用
|qNrj~n@ U^0vLyqW^5 118.material requisition 领料单
@kwD$%*0 +CNRSq" 119.inventory-taking 存货盘点
@]#+`pZ4A (^Do#3 120.bond certificate 债券
(*fsv
g~ :7>Si% 121.stock certificate 股票
1,`x1dcO!A I}v'n{5( 122.audit report 审计报告
|I+E`,n"b |_2ANWHz 123.entity 被审计单位
NV-9C$<n2! TzL40="F 124.addressee of the audit report 审计报告的收件人
$'FPst8Q< ,
n!xzoX_ 125.unqualified opinion 无保留意见
p
go\(K0 {Rj' =%h 126.qualified opinion 保留意见
FVQWz[N D#t5*bwK 127.disclaimer of opinion 无法表示意见
ZJ[ Uz_%W EShakV 128.adverse opinion 否定意见
Em"X5>;4 M*S5&xpX 查看《
注会考试《审计》中的128个英文单词(一) 》
LMG\jc?,