61.assessed level of material misstatement risk 重大错报风险的评估水平
1 nIb/nY ''s]6Jjw 62.simall business 小规模企业
GG/~)^VMe @G~T&6E! 63.accounting system
会计系统
\\Fl,' c{ +Y$ 64.test of control 控制测试
0jro0f' M#IGq 65.walk-through test 穿行测试
m%X~EwFc. V+W,#5 66.communication 沟通
k?o(j/ S/"-x{Gc2v 67.flow chart 流程图
ahU\(= L*6Tz'Qp 68.reperformance of internal control 重新执行
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2]:'O6 D"El6<3)h 69.audit evidence
审计证据
X48Q{E+ MR:Co4( 70.substantive procedures 实质性程序
S6*3."Sk =iB0ak 71.assertions 认定
o;7!$v>uK #5-0R7\d7 72.esistence 存在
-e3m!h ]/XNfb 73.occurrence 发生
vClD)Ar HWi0m/J 74.completeness 完整性
Y4YA1F P#Z$+&)b)s 75.rights and obligations 权利和义务
)wQR2$x~ ?dVF@ 76.valuation and allocation 计价和分摊
-4mUGh1dy XsQ?&xK=u 77.cutoff 截止
KA#4iu{ DI'wZySS^ 78.accuracy 准确性
Vf`n> 3+;]dqZ 79.classification 分类
U~azI(1"W 40<ifz[7 80.inspection 检查
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81.supervision of counting 监盘
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$!Y #qi@I;;t 82.observation 观察
MM"{ehd{^a yk5-@qo 83.confirmation 函证
iqig~fjK~ Ev|2bk \ 84.computation 计算
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Y0 85.analytical procedures 分析程序
}Y~o =3- r in#lu&N 86.vouch 核对
KGS=(z `PnB<rf:*1 87.trace 追查
3rhH0{ \/I@&$"F 88.audit sampling 审计抽样
,~w)~fMb8 }A'QXtI/G 89.error 误差
y+\nj3v6 Lj6$?(x} 90.expected error 预期误差
DJr{;t$7~ $/ew'h9q 91.population 总体
`{s:lf dWwh?{ n 92.sampling risk 抽样风险
.-T^S"`d| <ppM\$ 93.non- sampling risk 非抽样风险
#8z2>&:| ' :lADUt 94.sampling unit 抽样单位
"yxIaTZu 7 [N1Vr(1 95.statistical sampling 统计抽样
sqFMO+ N>giFj[dD 96.tolerable error 可容忍误差
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y{~ 97.the risk of under reliance 信赖不足风险
X!V@jo9? R_eKKi@VH 98.the risk of over reliance 信赖过度风险
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eiz7 02q]^3 99.the risk of incorrect rejection 误拒风险
_ #288`bU ^\Gaf5{ 100. the risk of incorrect acceptance 误受风险
DfgqB3U[ N|Mzj|i. 101.working trial balance 试算平衡表
6cQh8_/>{# `6koQZm 102.index and cross-referencing 索引和交叉索引
4zX@TI>j (Vnv"= ( 103.cash receipt 现金收入
`O ?61YUQH Vi[* a 104.cash disbursement 现金支出
vzA)pB~; }"BXqh"\` 105.bank statement 银行对账单
,rx?Ig}kz J=|PZ2" 106.bank reconciliation 银行存款余额调节表
l?LwQmq6 wK0vKdi 107.balance sheet date
资产负债表日
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BGUGjVj Z_Ffiw(p 108.net realizable value 可变现净值
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W64 ('QfB<4H1 109.storeroom 仓库
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J<Sa= ?G%C}8a 110.sale invoice 销售发票
\tH^w@j47 2&7:JM~# 111.price list 价目表
_0p8FhNt ,\ [R\s 112.positive confirmation request 积极式询证函
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] yw' 113.negative confirmation request 消极式询证函
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S) ZcH 114.purchase requisition 请购单
E0]B=- |tF:]jnIt 115.receiving report 验收报告
l0N~mes LPO:Ka 116.gross margin 毛利
*\><MXx 6V)P4ao 117.manufacturing overhead 制造费用
<WhdQKFf- U7i WYdt$ 118.material requisition 领料单
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119.inventory-taking 存货盘点
y}Ji( q~ ~~,] b 120.bond certificate 债券
NbnahhS &-M>@BMy 121.stock certificate 股票
%i[G6+- VrDSN 122.audit report 审计报告
mX2i^.zH :98<dQIG 123.entity 被审计单位
H8@1Kt x UM,"+h 124.addressee of the audit report 审计报告的收件人
l12Pj02 w mAO$gHQ 125.unqualified opinion 无保留意见
_D<=Yo +ZOjbI) 126.qualified opinion 保留意见
Y~vyCU5nWR ?}p~8{ ' 127.disclaimer of opinion 无法表示意见
IkW8$> 2Iv&XxSo 128.adverse opinion 否定意见
hc#LniR3$ ]34fG3D| 查看《
注会考试《审计》中的128个英文单词(一) 》
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