61.assessed level of material misstatement risk 重大错报风险的评估水平
[R4x[36Zp mB{{o}'<u 62.simall business 小规模企业
c*dww sh ;uKzQ 63.accounting system
会计系统
6mdnEmFM] ^%&x{F. 64.test of control 控制测试
F-^HN% +,Az\aT/% 65.walk-through test 穿行测试
>|)0Amt %z~U@Mka 66.communication 沟通
&._!)al t\i1VXtO 67.flow chart 流程图
|lxy< C4V +ZKhmb! 68.reperformance of internal control 重新执行
:OCuxSc%5 Wq(l :W' 69.audit evidence
审计证据
Nb~dw;t <im<(=m9 70.substantive procedures 实质性程序
N}fUBX4k jJZsBOW[8 71.assertions 认定
%i8>w:@NW wy{>gvqK 72.esistence 存在
7E`(8i NRisr 73.occurrence 发生
SDHc[66' S2E HmE& 74.completeness 完整性
H@E ")@92 YM`pNtQ 75.rights and obligations 权利和义务
/;AZ/Ocy! VONAw3k7! 76.valuation and allocation 计价和分摊
*Ca)RgM UMuuf6 77.cutoff 截止
c%@~%IGF _i[)$EgFm 78.accuracy 准确性
Wi[m`# XcMJD(! 79.classification 分类
9xn23*Fo =kh>s$We 80.inspection 检查
^qO=~U!{ vM7v f6 81.supervision of counting 监盘
{Mr~%y4 1N9<d, 82.observation 观察
]1d,O^S i*CQor6|z 83.confirmation 函证
j;20JA/b =+`j?1 84.computation 计算
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=/fvf. D!}K)T1~R 85.analytical procedures 分析程序
$54=gRo^ 0<@KDlF 86.vouch 核对
hyb +#R a-5HIY5 87.trace 追查
~sU?"V P$18Xno{ 88.audit sampling 审计抽样
?#m<\]S< FU\/JF.j 89.error 误差
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K&;2 vZE|Z[M+< 90.expected error 预期误差
|vfujzRZ cc41b*ci$ 91.population 总体
"65||[=8 V+O0k: o 92.sampling risk 抽样风险
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oI SgpZ;\_ 93.non- sampling risk 非抽样风险
(@ fa~?v>@ lC=N:=Mu 94.sampling unit 抽样单位
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'@ 95.statistical sampling 统计抽样
2"leUur~rO f4'El2>-86 96.tolerable error 可容忍误差
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@. 97.the risk of under reliance 信赖不足风险
>'aG/( "($Lx 98.the risk of over reliance 信赖过度风险
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Cs:+93w 894r;UA7 100. the risk of incorrect acceptance 误受风险
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I5 101.working trial balance 试算平衡表
d"B@c;dD (;0$i?3\ 102.index and cross-referencing 索引和交叉索引
-ca7x`yo /!=U+X 103.cash receipt 现金收入
URYZV8=B~ ]}z'X!v_@ 104.cash disbursement 现金支出
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kN=YR8 105.bank statement 银行对账单
kS B `d7gm;ykp 106.bank reconciliation 银行存款余额调节表
7hB#x]oQo oL<BLr9> 107.balance sheet date
资产负债表日
YBX)eWslK I&L.;~ 108.net realizable value 可变现净值
rO/a,vV -#LjI. 109.storeroom 仓库
-xJX _6}A q*\NRq 110.sale invoice 销售发票
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f9wq\ X<(6T 111.price list 价目表
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8y$5oD6g9 112.positive confirmation request 积极式询证函
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AFMn[{ 113.negative confirmation request 消极式询证函
0 _Q*E3 RX:R*{]- 114.purchase requisition 请购单
9Ei5z6Vk/+ Le*`r2 115.receiving report 验收报告
=0,|/1~ {'NBp0i 116.gross margin 毛利
?RHn @$g8M ~?gzq~~t 117.manufacturing overhead 制造费用
H#OYw#L"u J*5hf: ?i 118.material requisition 领料单
P{?;T5ap6 'e F% 119.inventory-taking 存货盘点
p"2m90IO j(j#0dXLh 120.bond certificate 债券
w4UD/zO DKX/W+#a 121.stock certificate 股票
`|nH1sHFq 6Lb{r4^ 122.audit report 审计报告
iC\%_5/_ +jUgx;u, 123.entity 被审计单位
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A92C 124.addressee of the audit report 审计报告的收件人
xk& NAB kVd5,Qd 125.unqualified opinion 无保留意见
wTxbDT@ H5 `xCOR 126.qualified opinion 保留意见
x>v-m*4Z4@ Xx_tpC? 127.disclaimer of opinion 无法表示意见
n+2%tW '3^Q14`R 128.adverse opinion 否定意见
,]ga[ K*1.'9/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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