61.assessed level of material misstatement risk 重大错报风险的评估水平
B{R [z%Y 0&j90J$` 62.simall business 小规模企业
V:'F_/&X? C\;l)h_{ 63.accounting system
会计系统
h x&"f e 8QK8q:| 64.test of control 控制测试
Q"C*j'n }x\#ul) 65.walk-through test 穿行测试
NXFi* `WN80d\)& 66.communication 沟通
NIVR;gm cz1 + XpU 67.flow chart 流程图
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> z4Zm% 68.reperformance of internal control 重新执行
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审计证据
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'tfU .Y{x!Q" 70.substantive procedures 实质性程序
KD,3U/3 Q5T3 71.assertions 认定
6ICW>#fI` QMz =e 72.esistence 存在
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,AweHUEn 73.occurrence 发生
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{ wR@>U.XT@ 75.rights and obligations 权利和义务
-yBKA]"<I RW+u5Y 76.valuation and allocation 计价和分摊
Lo1ySLo$G #i@f%Bq- 77.cutoff 截止
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& pT->qQ3; 78.accuracy 准确性
lQ`=PFh ,\iHgsZ 79.classification 分类
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sdZ$3oE. k\.9iI'6 81.supervision of counting 监盘
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= O 9>w~B|/ 82.observation 观察
:vb5J33U <[)-Q~Gg5 83.confirmation 函证
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85.analytical procedures 分析程序
;6P>S4`w }6%XiP| 86.vouch 核对
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k,t^) cl4z%qv* 87.trace 追查
Q}@t' v#qd q!64 88.audit sampling 审计抽样
I{cH$jt< rgzra"u) 89.error 误差
5<dg@,\ ")Not$8 90.expected error 预期误差
|qn2b= ]6^<VC`5D 91.population 总体
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+ 6/S.sj~ 92.sampling risk 抽样风险
x^[,0?y2 N9_* {HOy 93.non- sampling risk 非抽样风险
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n_E XYzaSp=bb 94.sampling unit 抽样单位
y<Q"]H.CkQ H9(?yI@Zr# 95.statistical sampling 统计抽样
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-luE xKSQz 96.tolerable error 可容忍误差
s;9Du|0f^ ~r.R|f]IQ 97.the risk of under reliance 信赖不足风险
7x6M]1F m}wn+R 98.the risk of over reliance 信赖过度风险
am]M2+,2Ip Njg$~30 99.the risk of incorrect rejection 误拒风险
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\~hrS/$[$ .U0Gm_c0 101.working trial balance 试算平衡表
~|}] US ALoe 102.index and cross-referencing 索引和交叉索引
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R|C` |X8?B= 104.cash disbursement 现金支出
mF;mJq<d rQimQ|+ 105.bank statement 银行对账单
fwz:k]vk w1)TnGT 106.bank reconciliation 银行存款余额调节表
@vlP)" _cs(f<>oCO 107.balance sheet date
资产负债表日
ki'$P.v{$w \ZLi Y 108.net realizable value 可变现净值
O% T?+1E (kLaXayn 109.storeroom 仓库
!vgY3S0?rq fmz"Zg9= 110.sale invoice 销售发票
8${n}} -"I$$C 111.price list 价目表
Da(k>vR@4 H[~ D]RG}' 112.positive confirmation request 积极式询证函
_Z0 .c@0 .#QE*<T)] 113.negative confirmation request 消极式询证函
dBXiLrEbs 05LkLB 114.purchase requisition 请购单
"u^Erj# / ?wB_fDb} 115.receiving report 验收报告
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d{7ZO#E PeIx41. +s 117.manufacturing overhead 制造费用
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^c]\ f7_(C0d 118.material requisition 领料单
S.!,qv z |0i{z(B 119.inventory-taking 存货盘点
_c>ww<*3 k77IXT_7u 120.bond certificate 债券
u4Nh_x8\Nr MI`qzC*% 121.stock certificate 股票
h< r(:.%!} xT+_JT65 122.audit report 审计报告
12Oa_6<\0; rexf#W) 123.entity 被审计单位
J>A9]%M Q-oDmjU 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
V~dhTdQ5} x:FZEyalG 126.qualified opinion 保留意见
]<^2B?} f5V-; 127.disclaimer of opinion 无法表示意见
?9\D(V v?VDASR2` 128.adverse opinion 否定意见
Jo {:]: 0>od1/` 查看《
注会考试《审计》中的128个英文单词(一) 》
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