61.assessed level of material misstatement risk 重大错报风险的评估水平
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zyU_ 62.simall business 小规模企业
pA*cF!tq7 8h#/b1\ 63.accounting system
会计系统
U'st\Dt =_`4HDr 64.test of control 控制测试
E:N~c'k MU^7(s=" 65.walk-through test 穿行测试
%<oey%ue mk;l;!*T8 66.communication 沟通
1X4v:rI )hHkaI>eYv 67.flow chart 流程图
c%aY6dQG&% PEPBnBA&1 68.reperformance of internal control 重新执行
Syn>;FX 05\A7.iy 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
9IKFrCO9, @'DfNka 71.assertions 认定
*sqq] uD Nt^R~#8hF> 72.esistence 存在
bGvALz' 0)V<)"i 73.occurrence 发生
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)j,Q1 74.completeness 完整性
bmEo5f~C! Zi=Nr3b 75.rights and obligations 权利和义务
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?4)U"_VE )k0P' zGb 76.valuation and allocation 计价和分摊
Yw=Ve 0 ? Ovl(4VG 77.cutoff 截止
&j,rq?eh$ *]fBd<(8 78.accuracy 准确性
o[Yxh%T e g#.f` 79.classification 分类
VpJ/M(UD- 3u7N/OQ( 80.inspection 检查
_](vt,|L Efb>ZQ 81.supervision of counting 监盘
I=wP"(2 \cdNyVY 82.observation 观察
)eNR4nF y88FT#hR|5 83.confirmation 函证
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<D1" +qe!KPk2 84.computation 计算
ja}_u}: q_5k2'4K 85.analytical procedures 分析程序
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i 86.vouch 核对
OS6 l*S(' V<AT"vU[ 87.trace 追查
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k\ 88.audit sampling 审计抽样
Mf%0Cx ` C)`k{(-{ 89.error 误差
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UpLD+-j 90.expected error 预期误差
q-gN0"z^6$ \5 IB/* 91.population 总体
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I@$<~( 92.sampling risk 抽样风险
40N8?kQ}? *VH!<k[n 93.non- sampling risk 非抽样风险
4[|^78 0'`>20Y 94.sampling unit 抽样单位
Cfu]umZLn >S3iP?V7 95.statistical sampling 统计抽样
`uy)][j- 6wx;grt'Z 96.tolerable error 可容忍误差
:}0y[qc3 9l9nT 97.the risk of under reliance 信赖不足风险
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[Sd$ACd 98.the risk of over reliance 信赖过度风险
Vu0jNKUV -;cZW.< 99.the risk of incorrect rejection 误拒风险
qz"di~ 7 *Hy-D</w% 100. the risk of incorrect acceptance 误受风险
uyMxBc%6 .}S9C]d:a 101.working trial balance 试算平衡表
Bs(\e^} xal+buOiP 102.index and cross-referencing 索引和交叉索引
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vPge 103.cash receipt 现金收入
{A]"/AC *,X;4?:, 104.cash disbursement 现金支出
3JM0 m ( !`L%wS 105.bank statement 银行对账单
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#s(w 106.bank reconciliation 银行存款余额调节表
&{NN!X -jdS8n4 107.balance sheet date
资产负债表日
X&fM36o7 2{Nv&ZX? 108.net realizable value 可变现净值
K>X#,lE- Fg<$;p 109.storeroom 仓库
a]-F,M J <7R\# 110.sale invoice 销售发票
m(SGE,("w Gs;wx_k^ 111.price list 价目表
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}?Dj .6aC2A]es 112.positive confirmation request 积极式询证函
, f{< P_6oMR 113.negative confirmation request 消极式询证函
OjTb2[Q _SdO}AiG 114.purchase requisition 请购单
[E<NEl* >J!4x(;Yh 115.receiving report 验收报告
IHHL. gT TELN4* 116.gross margin 毛利
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& =]jc{Y%o 117.manufacturing overhead 制造费用
VWf&F`^B( <y[LdB/a 118.material requisition 领料单
w%F~4|F S?ELFq(g 119.inventory-taking 存货盘点
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j-Z<F]] 120.bond certificate 债券
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t4(Z@X$ OQ>8Q` 122.audit report 审计报告
k?]`PUrV |8^53*f ? 123.entity 被审计单位
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w.$ue 124.addressee of the audit report 审计报告的收件人
Ug(;\*yg =hD@hQi 125.unqualified opinion 无保留意见
Z./$}tVUG QS(aA*D 126.qualified opinion 保留意见
MiHa'90{K W;%$7&+0 127.disclaimer of opinion 无法表示意见
8Ld{Xg S&(MR%". 128.adverse opinion 否定意见
fNR2(8;} Wk<he F 查看《
注会考试《审计》中的128个英文单词(一) 》
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