61.assessed level of material misstatement risk 重大错报风险的评估水平
{v{qPYNyh 4JF)w;X} 62.simall business 小规模企业
?z,^QjQ} e_mUO" 63.accounting system
会计系统
\z'A6@ 8/ lv, m# 64.test of control 控制测试
f`Km ctI 022nn-~ 65.walk-through test 穿行测试
!J<}=G5 bMWL^ *I 66.communication 沟通
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%Ez/or(T {|)u).n| 67.flow chart 流程图
[X>\!mt }<?1\k 68.reperformance of internal control 重新执行
9[.vtk\iyH F<SCW+>z2a 69.audit evidence
审计证据
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2~f 1O" Mo 70.substantive procedures 实质性程序
]WZ_~8 r0
%WGMk2 71.assertions 认定
nsO! d)V"tSC, 72.esistence 存在
}9Yd[` "r@f&Ssxb 73.occurrence 发生
Yr9>ATR \)H} 74.completeness 完整性
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J~t@ ziFg+i%s 75.rights and obligations 权利和义务
j9)WInYc: a%3V<
"f 76.valuation and allocation 计价和分摊
&{#4^.Q OC)~psQK 77.cutoff 截止
PbR6>' 2^-Z17Z} 78.accuracy 准确性
.}KY*y !@ERAPuk 79.classification 分类
i21ybXA=Z K@ZK@++ 80.inspection 检查
FmU>q) t- Rp_2t 81.supervision of counting 监盘
WJH)>4M# gQ]WNJ~> 82.observation 观察
zj G>=2 X^L)5n+$X 83.confirmation 函证
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SKj 3hzI6otKS 84.computation 计算
AEjkqG4qv Z4eu'.r-y~ 85.analytical procedures 分析程序
VUfV=&D-*g oBVYgv) 86.vouch 核对
%m\dNUz4g SoS GQ&k 87.trace 追查
n0o'ns x50,4J%J'r 88.audit sampling 审计抽样
;d"F'd P#`Mg@. 89.error 误差
.A;D-"! zP\n<L5 90.expected error 预期误差
fX)C8J^=G \/8 I6a= 91.population 总体
!L3M\Q0 }*+?1kv 92.sampling risk 抽样风险
XY(3!>/eQ[ -Fcg}\9 93.non- sampling risk 非抽样风险
7%aaqQ1T d8 1u 94.sampling unit 抽样单位
MPt:bf# zh2gU@" 95.statistical sampling 统计抽样
OLAwRha H ]BH 96.tolerable error 可容忍误差
]lj,GD)c &Nx'Nq9y 97.the risk of under reliance 信赖不足风险
E}U[VtaC ~.4-\M6[ 98.the risk of over reliance 信赖过度风险
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:N Y)@mL~){ 99.the risk of incorrect rejection 误拒风险
S1Q2<<[ cU\Er{
k 100. the risk of incorrect acceptance 误受风险
VV/6~jy0 m&)5QX 101.working trial balance 试算平衡表
K9v@L6pY= 2mVcT3 102.index and cross-referencing 索引和交叉索引
3eUTV<! MB423{j 103.cash receipt 现金收入
7.4Q >sAZT:&gv 104.cash disbursement 现金支出
T(@y#09 2mS3gk 105.bank statement 银行对账单
"kC uCc 4&r+K`C0 106.bank reconciliation 银行存款余额调节表
oY@4G)5 %1Gat6V<' 107.balance sheet date
资产负债表日
b-e3i;T!}~ FY%v \`@1* 108.net realizable value 可变现净值
XGE:ZVpW j?Ki<MD1 109.storeroom 仓库
[u[`!L= u}u;jTi>2 110.sale invoice 销售发票
Ui6f>0? M/GQQG; 111.price list 价目表
nOxCni~T srfFJX7* 112.positive confirmation request 积极式询证函
]_NN,m>z ?qr-t+ 113.negative confirmation request 消极式询证函
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&.ZW1TxE8 114.purchase requisition 请购单
G5W6P7-<X Ojj:YLlY> 115.receiving report 验收报告
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=DF b#0y-bR 116.gross margin 毛利
)'8DK$. "&/:"~r 117.manufacturing overhead 制造费用
[.DSY[!8U BcaMeb-Z 118.material requisition 领料单
)|`eCzCB CC1\0$ / 119.inventory-taking 存货盘点
*OU>s;"$ / G$8 j$ 120.bond certificate 债券
5T,Doxo G)\s{qk 121.stock certificate 股票
)@.bkzW .+3= H@8h 122.audit report 审计报告
Ms5m.lX [^r0red 123.entity 被审计单位
Q\G8R^9j p BQVpp,] 124.addressee of the audit report 审计报告的收件人
}OO(uC2 fLK*rK^{" 125.unqualified opinion 无保留意见
nd
'K4q evf){XhT;n 126.qualified opinion 保留意见
V-a/%_D \dj&4u3 127.disclaimer of opinion 无法表示意见
! *\)7D 2<}^m/} 128.adverse opinion 否定意见
LXj2gsURu% s~Wj h7' 查看《
注会考试《审计》中的128个英文单词(一) 》
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