61.assessed level of material misstatement risk 重大错报风险的评估水平
V;(LeuDH| "dTXT 62.simall business 小规模企业
'"^JNb^I w.H+$=aK 63.accounting system
会计系统
2O/_hv. [*t EHW 64.test of control 控制测试
pM3BBF% @( l`_Wx 65.walk-through test 穿行测试
t;3.; F)Lbr>H?I 66.communication 沟通
ba13^;fm# ^EOjq 67.flow chart 流程图
67?5Cv _!zY(9% 68.reperformance of internal control 重新执行
qZe"'"3M |#6Lcz7[ 69.audit evidence
审计证据
IIkJ"Qg. X Rn=;gK%J 70.substantive procedures 实质性程序
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$eM |sz9l/,lG 71.assertions 认定
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T'~'kL J^4k} 72.esistence 存在
@AOiZOH HenJlo 73.occurrence 发生
!=:c8V [eRMlSXA 74.completeness 完整性
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jVh p 75.rights and obligations 权利和义务
hr5)$qZW }T,uw8?f! 76.valuation and allocation 计价和分摊
hh9{md\ [@6iStRg7 77.cutoff 截止
@#apOoVW> 1oPT8)[U 78.accuracy 准确性
+zsya4r e+wd>iiB 79.classification 分类
F*f)Dv$p I?QKd@ 80.inspection 检查
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4aaJ0 81.supervision of counting 监盘
YbKW;L&Ff Cp%|Q.? 82.observation 观察
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83.confirmation 函证
q<VhP2R ;QYK {3R? 84.computation 计算
cO:x{~ jJ|;Nwm<[ 85.analytical procedures 分析程序
]NCOi?Odx art{PV4- 86.vouch 核对
}MNm>3 *D,T}N 87.trace 追查
#_d%hr~d a;K:~R+@, 88.audit sampling 审计抽样
XebCl{HHp |NI0zd 89.error 误差
S~T[*Z/m 5j]%@]M$Z 90.expected error 预期误差
8/:\iPk0 7u zN/LAF 91.population 总体
U:Y?2$# t`Sh!e 92.sampling risk 抽样风险
nV,a|V5Xm (I$hw"%& 93.non- sampling risk 非抽样风险
F<$&G'% H -8IiQRS 94.sampling unit 抽样单位
;bX{7j =F9-,"EAI 95.statistical sampling 统计抽样
{ T.VB~C L-XTIL$$ 96.tolerable error 可容忍误差
STI8[e7{ %^S1 fUwT 97.the risk of under reliance 信赖不足风险
LE;c+(CAU ,0~=9dR 98.the risk of over reliance 信赖过度风险
W;=ZQ5Lw 9;PtYdJ8 99.the risk of incorrect rejection 误拒风险
IY'S<)vOY tm$3ZzP4 100. the risk of incorrect acceptance 误受风险
}sFHb[I & 1WU-gQki! 101.working trial balance 试算平衡表
i|t$sBIh s[hD9$VB> 102.index and cross-referencing 索引和交叉索引
;/v^@ m\(a{x 103.cash receipt 现金收入
TtzB[F {0?76| 104.cash disbursement 现金支出
Q-\: u~ 1peN@Yk2W 105.bank statement 银行对账单
,-):&V:jF aePk^?KbB 106.bank reconciliation 银行存款余额调节表
=#W6+=YN8 &:rf80`z. 107.balance sheet date
资产负债表日
NunT1ved sS._N@f 108.net realizable value 可变现净值
x`4">:IA RW'QU`N[Y 109.storeroom 仓库
C`fQ` RL\ @ Fu|et 110.sale invoice 销售发票
|.YL2\ ='(:fHhhX 111.price list 价目表
;aSEv"iWX d4lEd>Ni 112.positive confirmation request 积极式询证函
bS*9eX=K v''$qMQ) 113.negative confirmation request 消极式询证函
*cf#:5Nl vV%w#ULxE~ 114.purchase requisition 请购单
[L:,A{rve -{HA+ YL H 115.receiving report 验收报告
_T1|_9b YtFtU;{ 116.gross margin 毛利
KcHW>IBxdv ct`89~" 117.manufacturing overhead 制造费用
e7-U0rrE $aEL>,X 118.material requisition 领料单
{a(TT)d y:m Xv<g 119.inventory-taking 存货盘点
LBTf}T\ bO9X;}\6 120.bond certificate 债券
uT_bA0jK &4LrV+`$V 121.stock certificate 股票
8RB\P:6h "5=Gu1 122.audit report 审计报告
nBR4j?':i MFRM M%` 123.entity 被审计单位
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U$sf* 124.addressee of the audit report 审计报告的收件人
G22u+ua F.4xi+S_ 125.unqualified opinion 无保留意见
^)TZHc2a[ NbH;@R)L 126.qualified opinion 保留意见
k*J0K=U| r3'0{Nn+ 127.disclaimer of opinion 无法表示意见
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2F 12.|E d*72 128.adverse opinion 否定意见
,VI2dNst\ S3$&}I < 查看《
注会考试《审计》中的128个英文单词(一) 》
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