61.assessed level of material misstatement risk 重大错报风险的评估水平
^?Mp(o Q"ZpT 62.simall business 小规模企业
4~&3.1 a_V\[V{R= 63.accounting system
会计系统
0cE9O9kE rHTZM,zM=H 64.test of control 控制测试
~f(5l. ]c~yMA+]FZ 65.walk-through test 穿行测试
W~0rSVD$<z
M2 |!,2 66.communication 沟通
o0]YDX@T ^hiY6N & 67.flow chart 流程图
Gk
{ 'U uQKQC?w 68.reperformance of internal control 重新执行
0M"n h AAh 69.audit evidence
审计证据
L?j0t*do ewU*5|*[ 70.substantive procedures 实质性程序
jkx>o?s)z 953qz]Q8 71.assertions 认定
m~5 unB9
XQ]vJQYIR 72.esistence 存在
aL4^ po Yr/$92( 73.occurrence 发生
_i}b]xfM U?sHh2* 74.completeness 完整性
dazNw
n 2+rT .GFc 75.rights and obligations 权利和义务
v*?8 :>:} J`U]Ux/L 76.valuation and allocation 计价和分摊
n2bhCd]j<b L@{'J 77.cutoff 截止
=S`h/fru S>0%jCjW 78.accuracy 准确性
=^rt?F4 !xfDWbvHV 79.classification 分类
B=TUZ) OUi;f_*[r 80.inspection 检查
c$!?4z_. iHG
VR 81.supervision of counting 监盘
ng3ZK ~j'D%:[+VH 82.observation 观察
0[l}@K? ^)~Smj^d 83.confirmation 函证
QQS*r}> iz# R)EB/g 84.computation 计算
pPBXUu' bW6| &P}X 85.analytical procedures 分析程序
j~k,d
.17M 3p=X
v%xd 86.vouch 核对
Gk*u^J( v:P]o9Oj8 87.trace 追查
>+a\BK"k BA c+T 88.audit sampling 审计抽样
hn8xs5vN 7HDc]&z 89.error 误差
x#EE_i/W 9 8|sWI3B 90.expected error 预期误差
* @4@eQF 09-8Xzz 91.population 总体
~a([e\~ V1]GOmXz 92.sampling risk 抽样风险
_u[tv, e"t0 rScA 93.non- sampling risk 非抽样风险
lV$JCNe $pES>>P 94.sampling unit 抽样单位
v0\l~_|H 2T&
MVl!% 95.statistical sampling 统计抽样
5G`HJ6 }gkLO
TJ/, 96.tolerable error 可容忍误差
m
!*F5x ['IH*gi 97.the risk of under reliance 信赖不足风险
y(J~:"}7) ?}KRAtJ8 98.the risk of over reliance 信赖过度风险
^aSb~lce ]@#9B>v= 99.the risk of incorrect rejection 误拒风险
tP@NQCo D.a>i
?W
100. the risk of incorrect acceptance 误受风险
]bY|>q #hxYB 101.working trial balance 试算平衡表
I_r@Y:5{ G4@r_VP \ 102.index and cross-referencing 索引和交叉索引
<gF]9%2E Uj(0M;#%o+ 103.cash receipt 现金收入
>
5CK&6 #d@wjQ0DW 104.cash disbursement 现金支出
OIP]9lM$nC Y:
!L 105.bank statement 银行对账单
Hh%!4_AMw i(j/C 106.bank reconciliation 银行存款余额调节表
l{[@Ahb}? '#+&?6 p 107.balance sheet date
资产负债表日
Z mJ<h& p /
ITg 108.net realizable value 可变现净值
NIs 7v j9+4},>>CU 109.storeroom 仓库
]>X_E%`G<b e(t}$Q= 110.sale invoice 销售发票
uV
5uZ d6J/)nl 111.price list 价目表
Pu3oQDldV RCWmdR#}V 112.positive confirmation request 积极式询证函
q^aDZzx,z &en.
m>9, 113.negative confirmation request 消极式询证函
VhO%4[Jl <w9~T TS 114.purchase requisition 请购单
dVbFMQ& E#J})cPzw 115.receiving report 验收报告
pQiC#4b q/ljH_- 116.gross margin 毛利
J'%i?cuV PT~htG<Fw 117.manufacturing overhead 制造费用
{,%&}kd> {:1j>4m2 118.material requisition 领料单
qfDG.Zee
# dbby.% 119.inventory-taking 存货盘点
~+Gh{,f 1&dtq,|N 120.bond certificate 债券
n\ "6ol}>E "`% ,l|D 121.stock certificate 股票
}-oba
_ hN3FH#YO 122.audit report 审计报告
,\M77V PJ5}c!o[ 123.entity 被审计单位
*JJ8\R&P0 +M-tYE
5n 124.addressee of the audit report 审计报告的收件人
D4L&6[W 11oNlgY& 125.unqualified opinion 无保留意见
L8`v ,jY:@<n 126.qualified opinion 保留意见
vJ&_-CX .a@12J(I 127.disclaimer of opinion 无法表示意见
kvwnqaX #gC[L=01 128.adverse opinion 否定意见
A*OqUq/H`; h.EI(Ev"GN 查看《
注会考试《审计》中的128个英文单词(一) 》
qZd*'ki<