61.assessed level of material misstatement risk 重大错报风险的评估水平
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_4iTP$7[ 62.simall business 小规模企业
R{.5Z/Vp6E #/zPAcV: 63.accounting system
会计系统
XQ&iV7 W!pLk/|ls 64.test of control 控制测试
$e#p -z R4G$!6Ld 65.walk-through test 穿行测试
_ETG.SYq {7&(2Z]z 66.communication 沟通
Xxcv5.ug t6&6kl 67.flow chart 流程图
2'_xg~ Mi&,64< 68.reperformance of internal control 重新执行
%m]9"; ]Ln2|$R 69.audit evidence
审计证据
BX&bhWYGFX w(pLU$6X 70.substantive procedures 实质性程序
Mw2?U>h1 ~TCz1UWV 71.assertions 认定
`2\vDy1,j hko0
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PLR[nB7K vwDnz/- 73.occurrence 发生
<@xp. Y U^SJWYi<Y 74.completeness 完整性
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S*t5 75.rights and obligations 权利和义务
%E Jv!u*- sh(G{Yz@ 76.valuation and allocation 计价和分摊
O,6Upk @Ong+^m|PC 77.cutoff 截止
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Rbx34 mDz{8N9<FG 79.classification 分类
(y%}].[bB <w UDcF 80.inspection 检查
IBWUXG; P.mz$M 81.supervision of counting 监盘
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%sBU 82.observation 观察
XL>v$7`# 9X&Xc 83.confirmation 函证
IFNs)* pUx~ 84.computation 计算
bI.LE/yk %cMX]U 85.analytical procedures 分析程序
+@[T0cXp ?#"rI6 86.vouch 核对
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/V&PDC*' T!e]= 87.trace 追查
n;8[WR) <a7y]Py 88.audit sampling 审计抽样
@~%R%Vu OcQ>01Q 89.error 误差
ei)ljvvmHP v'uWmL7C 90.expected error 预期误差
tcyami6D4 uu L"o 91.population 总体
NfizX!w& -b+VzVJZ 92.sampling risk 抽样风险
_
MQ) asqbLtQ 93.non- sampling risk 非抽样风险
. (G9mZFV oLK-~[p 94.sampling unit 抽样单位
!'uL f*KNt_|: 95.statistical sampling 统计抽样
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Iko1%GJ1Z !_CBf#0 97.the risk of under reliance 信赖不足风险
}&A!h Zg1=g_xY 98.the risk of over reliance 信赖过度风险
3T^f#UT Q qGf* 99.the risk of incorrect rejection 误拒风险
:VpRpj4f -d]-R?mQ 100. the risk of incorrect acceptance 误受风险
L+,p#w Bfe#, 101.working trial balance 试算平衡表
]OIB;h;3 xl [3*K 102.index and cross-referencing 索引和交叉索引
D^ZG-WR wSoIU,I 103.cash receipt 现金收入
^R- -&{I iJ n< 104.cash disbursement 现金支出
{3n|= *R1m= 105.bank statement 银行对账单
BSt^QH-' -X+G_rY 106.bank reconciliation 银行存款余额调节表
8,iBG! RF GaV6h|6_ 107.balance sheet date
资产负债表日
o2M+=O@ Xc"l')1H 108.net realizable value 可变现净值
'J\nvNm `-@8IZ7 109.storeroom 仓库
{*utke]}* BUcPMF%\y: 110.sale invoice 销售发票
)!SA]>- '5xIisP 111.price list 价目表
J>_|hg= 2I'gT$h 112.positive confirmation request 积极式询证函
2ZTz{|y S,ZlS<Z# 113.negative confirmation request 消极式询证函
&b :u~puM UuXq+HYR 114.purchase requisition 请购单
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+jP P5$d#Y(= 115.receiving report 验收报告
\dvzL(, %f[0&)1!.v 116.gross margin 毛利
!O|d,)$q h8Wv t's 117.manufacturing overhead 制造费用
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|,YyuCQcL[ 118.material requisition 领料单
B%y?+4;zA #63)I9> 119.inventory-taking 存货盘点
*xHj* 4pU|BL\j 120.bond certificate 债券
ng,64(wOY W`^euBr7R> 121.stock certificate 股票
dU4 h p
I>yO~Ve 122.audit report 审计报告
tj ONN(K` (29h{=P' 123.entity 被审计单位
R0yPmh,{ pTzwyj!SD 124.addressee of the audit report 审计报告的收件人
!u)>XS^E sY|by\-c 125.unqualified opinion 无保留意见
+-%&,>R !V%h0OE\ 126.qualified opinion 保留意见
<H; z4 m!'moumL; 127.disclaimer of opinion 无法表示意见
V1yY> mZ%"""X\Ei 128.adverse opinion 否定意见
L>trLD1pt *s=jKV# 查看《
注会考试《审计》中的128个英文单词(一) 》
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