61.assessed level of material misstatement risk 重大错报风险的评估水平
bj@R[!ss W[DoQ @q 62.simall business 小规模企业
j0+D99{R 1G12FV>M 63.accounting system
会计系统
rQ _cH f/8&-L 64.test of control 控制测试
oqh@(<% j*|0#q;e6 65.walk-through test 穿行测试
zE1=P/N FO[ s;dmzu 66.communication 沟通
3GKKC9C6 24 [cU 67.flow chart 流程图
F7jkl4 LlgFQfu8 68.reperformance of internal control 重新执行
!m~r0M7 *2-b&PQR{ 69.audit evidence
审计证据
+u
g2p;<B cy!P!t,@ 70.substantive procedures 实质性程序
hG~.Sc:G J5jI/P 71.assertions 认定
e<=Nd,v4; VByA6^JR 72.esistence 存在
&F#eYEuy ;:oJFI#; 73.occurrence 发生
XX90Is q%q+2P> 74.completeness 完整性
,.2qh|Ol >r(`4M: 75.rights and obligations 权利和义务
! jApV XSN=0N!GB 76.valuation and allocation 计价和分摊
DAf@-~c /SM 7t_ 77.cutoff 截止
Z-4/xi7 =2(52#pT 78.accuracy 准确性
Hp ;$fQ 6
F 39' 79.classification 分类
_]ZlGq!L
Oh10X.)i 80.inspection 检查
}BT0dKx p>J@"?%^ 81.supervision of counting 监盘
bM?29cs _}JMBIq$ 82.observation 观察
gzvgXZ1q" x;:jF_ 83.confirmation 函证
V>obMr^5 *PFQ 84.computation 计算
AZik:C"Q ~&<vAgy, 85.analytical procedures 分析程序
Zw{?^6;cS sqV~Dw 86.vouch 核对
vN_ 8qzWk /%jX=S.5h< 87.trace 追查
x%ccNP0 G `3{Q7k 88.audit sampling 审计抽样
uJ0'`Q?6R9 HrZX~JnTmf 89.error 误差
b?,%M^9\` <2<2[F5Q% 90.expected error 预期误差
j@+$lU*r 3HcduJntl 91.population 总体
/+`%u&< (xTGt",_Jo 92.sampling risk 抽样风险
^[bFG KE
H =~7g3 93.non- sampling risk 非抽样风险
o6~JAvw Y}2Sr-@u 94.sampling unit 抽样单位
[kxOv7a Z1($9hE> 95.statistical sampling 统计抽样
(.Ak* {{M/=WqC 96.tolerable error 可容忍误差
N`?/kubD 6=,zkU*i^ 97.the risk of under reliance 信赖不足风险
lEHXh2 6:; >id${ 98.the risk of over reliance 信赖过度风险
KDGrX[L:6 uHmvHA~/c8 99.the risk of incorrect rejection 误拒风险
3pW4Ul@e 1(>2tEjYT 100. the risk of incorrect acceptance 误受风险
+Q);t, Rmn{Vui9\ 101.working trial balance 试算平衡表
H7Z`a QC ibwV#6 102.index and cross-referencing 索引和交叉索引
u=]*,,5< q I~*G3 103.cash receipt 现金收入
BB69U L%\Wt1\[ 104.cash disbursement 现金支出
A:Gd F-;[ :WQlpLn 105.bank statement 银行对账单
_
gYj@
% ln8NcAEx 106.bank reconciliation 银行存款余额调节表
0 } &/n>F W1)<!nwA 107.balance sheet date
资产负债表日
NR8`nc1~ TKGaGMx6@ 108.net realizable value 可变现净值
]'Ho)Q ?)k]Vg. 109.storeroom 仓库
OyK#Rm2A= z8{-I@+` 110.sale invoice 销售发票
Tl[*(|/C 8{i}^.p 111.price list 价目表
[ @"6:tTU X9FO"(J 112.positive confirmation request 积极式询证函
sb8bCEm-\ ,t wB" * 113.negative confirmation request 消极式询证函
$^?VyHXvY GU@#\3 114.purchase requisition 请购单
yx4pQL7 N#e9w3Rli
115.receiving report 验收报告
h qjjd-S0 G![4K#~NM 116.gross margin 毛利
jg{2Sxf!c i+~BVb 117.manufacturing overhead 制造费用
Y0EX{oxt1 Xfqin4/jC 118.material requisition 领料单
9=T;Dxn Z~-N'Lt{ 119.inventory-taking 存货盘点
Ng
W"w h w <"mS*Q 120.bond certificate 债券
A]i!131{w| es#6/ 121.stock certificate 股票
wik<#ke %3#C0%{x 122.audit report 审计报告
Avi_]h& `G`R|B 123.entity 被审计单位
9609 eXK3W2XF 124.addressee of the audit report 审计报告的收件人
Xz)F-C27h Ny/eYF# 125.unqualified opinion 无保留意见
g.hYhg'KUh p?ccBq 126.qualified opinion 保留意见
QQV8Vlv" =G^'wwpv( 127.disclaimer of opinion 无法表示意见
_FE uQ9E T7.SjR6X> 128.adverse opinion 否定意见
N5sVRL"7 p!uB8F 查看《
注会考试《审计》中的128个英文单词(一) 》
aHpZhR|f$