61.assessed level of material misstatement risk 重大错报风险的评估水平
4!KoFoZt* )vxUT{;sH 62.simall business 小规模企业
3h<, 0bo/XUpi 63.accounting system
会计系统
vhhC>
7 C`q@X(_ 64.test of control 控制测试
^b
%0B 7x<i :x3 65.walk-through test 穿行测试
71l%MH i7ly[6{^pr 66.communication 沟通
B/n[m@O 9YBv|A 67.flow chart 流程图
0x!2ihf edPUG
N 68.reperformance of internal control 重新执行
z<5m
fAm `He,p - 69.audit evidence
审计证据
N\bocMc,X Lco&Fp 70.substantive procedures 实质性程序
VJS8)oI~ ZzX~&95G 71.assertions 认定
L31|\x] bwl|0"f+` 72.esistence 存在
R=KQ 1m .W< 73.occurrence 发生
.rf"
(lM T'~!9Q 74.completeness 完整性
c;'[W60 BX yo 75.rights and obligations 权利和义务
}RP@!= =yy5D$\ 76.valuation and allocation 计价和分摊
*Aa?yg:= b3VS\[p 77.cutoff 截止
|ely|U. Tf w[ ~#av9 78.accuracy 准确性
^53r/V }% LupkrxV 79.classification 分类
tzh1s
i >i6yl5s 80.inspection 检查
=ha{Ziryo &/Q0 81.supervision of counting 监盘
cA:*V|YV` NhYLtw^u 82.observation 观察
h3;bxq!q M^]cM(swK5 83.confirmation 函证
*H|M;G |.3DD"* 84.computation 计算
_x5 3g
A ]i)j3WDz] 85.analytical procedures 分析程序
6w@ Ii; ,#kIr 86.vouch 核对
Q0ON9gqqv X<*U.=r) 87.trace 追查
J:\|Nc? Qg<(u?7N 88.audit sampling 审计抽样
'Un" rts NW&b&o 89.error 误差
xagBORg+Bd Y"wUt & 90.expected error 预期误差
C;vtY[}< }:~x7|~s: 91.population 总体
}_68j8` +PuPO9jKO@ 92.sampling risk 抽样风险
,YMp<C eh5gjSqx 93.non- sampling risk 非抽样风险
`kJ^zw+ ]: ~OG@( 94.sampling unit 抽样单位
_> *jH' aX }P|l 95.statistical sampling 统计抽样
@$+ecaVW c?,i3s+2Y 96.tolerable error 可容忍误差
>cCR2j,r
({=gw
9f 97.the risk of under reliance 信赖不足风险
1{r)L{] q+vx_4 98.the risk of over reliance 信赖过度风险
|a!fhl+ |1>*;\o- 99.the risk of incorrect rejection 误拒风险
GHeVp/u
1wP
- 100. the risk of incorrect acceptance 误受风险
]V#M%0:Q82 :B:"NyPA 101.working trial balance 试算平衡表
8UVmv=T bG(3^"dS 102.index and cross-referencing 索引和交叉索引
6ZQwBS0Y M%0C_=zg 103.cash receipt 现金收入
b^$|Nz;
!!? Mw 104.cash disbursement 现金支出
"
_ka<R.. !f+H,]D" 105.bank statement 银行对账单
GJqJlgHe 3z&Fi;<+j 106.bank reconciliation 银行存款余额调节表
@ >U-t{W #hsx#x|| 107.balance sheet date
资产负债表日
%GS(:]{n /Dj=iBO 108.net realizable value 可变现净值
Q{lpKe0 7
!JQB 109.storeroom 仓库
2mGaD\?K y;o^- O 110.sale invoice 销售发票
9AJ7h9L 0ok-IHE< 111.price list 价目表
!GNBDRr c>)Yt^q&K 112.positive confirmation request 积极式询证函
Aw5
HF34J +lMX{es\O 113.negative confirmation request 消极式询证函
~S7D>D3S % V
8U(z 114.purchase requisition 请购单
_ "VkGG +P`*kj-P\ 115.receiving report 验收报告
rMhB9zB1 9uA>N 116.gross margin 毛利
J:zU,IIJ o_^?n[4 117.manufacturing overhead 制造费用
AGYc |; &H`jL4S 118.material requisition 领料单
57&b:0`p DRi<6Ob 119.inventory-taking 存货盘点
DuHu\>f<S xe`
</ 120.bond certificate 债券
Y/ .Z.FD` 4k@5/5zsM 121.stock certificate 股票
<yH4HY @dPT
k"P 122.audit report 审计报告
sv&;Y\2c zp%Cr.)$ 123.entity 被审计单位
<y NM%P<Oy [c|]f_ZdK 124.addressee of the audit report 审计报告的收件人
ikvWh<=>H n' q4 125.unqualified opinion 无保留意见
VYk!k3qS 283F)T\Rv 126.qualified opinion 保留意见
SX#
e:_ I
,z3xU 127.disclaimer of opinion 无法表示意见
!~rY1T~ f m)pulz 128.adverse opinion 否定意见
O#S;q5L@ Wg<(ms dj 查看《
注会考试《审计》中的128个英文单词(一) 》
HTS%^<u