61.assessed level of material misstatement risk 重大错报风险的评估水平
jQrj3*V 6Hp+?mmh 62.simall business 小规模企业
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I;&O5Y L</k+a?H! 63.accounting system
会计系统
M>_vsI^I' g\% Z+Dc 64.test of control 控制测试
I`f5)iF?0 xG(xG%J 65.walk-through test 穿行测试
ObfRwZh?q 4`B3Kt`o 66.communication 沟通
W#P`Y < u$ r3B}d*v 67.flow chart 流程图
c'.XC} apOa E7| 68.reperformance of internal control 重新执行
Y}]-o9Rl M#_|WL~ 69.audit evidence
审计证据
H76iBJ66 Z)}UCi+/". 70.substantive procedures 实质性程序
eaC%&k ]rG/?1'^i 71.assertions 认定
fX.1=BjXi ?I[*{}@n" 72.esistence 存在
l*?_ @ 5a-x$Qb9 73.occurrence 发生
L>h|1ZK &|<f|BMX 74.completeness 完整性
kuI~lBWI YF)]B |I 75.rights and obligations 权利和义务
=EYWiK77a )q66^%;S 76.valuation and allocation 计价和分摊
nwp(% fBo Cyos* 77.cutoff 截止
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RA!q)/+ 78.accuracy 准确性
}v's>Ae~p q3<kr<SP 79.classification 分类
m"T}em# CLTkyS)C 80.inspection 检查
41x"Q?.bY Z\$M)e8n 81.supervision of counting 监盘
W6Mq:?+ D m):*>o55 82.observation 观察
d[>HxPwo \{}dn,?Fv 83.confirmation 函证
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;Q P}]o$nWT 85.analytical procedures 分析程序
$&=xw _ mU]VFPr5 86.vouch 核对
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@)BO`;*$fF c:.~%AJx 88.audit sampling 审计抽样
>1(J ^$50[ 89.error 误差
F#>00b{Q )q[P&f(h 90.expected error 预期误差
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U)$bH Z2gWa~dBC 91.population 总体
(c>g7d<>n &iInru3 92.sampling risk 抽样风险
r=&,2meo [lg!* 93.non- sampling risk 非抽样风险
puJB&u"4L #]x3(}3W 94.sampling unit 抽样单位
mUbm3JIjJ D3yTN" 95.statistical sampling 统计抽样
g"Y_!)X a3>/B$pE 96.tolerable error 可容忍误差
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J\kR &s='$a;4 97.the risk of under reliance 信赖不足风险
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}` _Z Sp$>)/ 98.the risk of over reliance 信赖过度风险
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Cy5Rk 99.the risk of incorrect rejection 误拒风险
X3\PVsH$K 1!KROes4 100. the risk of incorrect acceptance 误受风险
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X58U>4a pY`$k#5 102.index and cross-referencing 索引和交叉索引
\ dFE.4 }! EVf 103.cash receipt 现金收入
RbX9PF"|+ RkE)2q[5 104.cash disbursement 现金支出
Z-U u/GjB W!wof-1 105.bank statement 银行对账单
V9,<> ${MzOi 106.bank reconciliation 银行存款余额调节表
BS*79heY 393c |8M 107.balance sheet date
资产负债表日
F#gA2VCm @"@|O>KJ 108.net realizable value 可变现净值
`*3A7y B;r_[^ 109.storeroom 仓库
&em~+83 ryVYY>*(K 110.sale invoice 销售发票
&{V |%u}v orFwy! 111.price list 价目表
[ ,;e,ld y#j7vO 112.positive confirmation request 积极式询证函
=/Gd<qz3 nzC *mPX8 113.negative confirmation request 消极式询证函
5rows]EJJl XgC^-A w 114.purchase requisition 请购单
Z 2N6r6 kk /#&b2 115.receiving report 验收报告
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.Iml'@ 116.gross margin 毛利
ENZym uu.X>agg 117.manufacturing overhead 制造费用
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P;0KtQ E`o_R=% 118.material requisition 领料单
^OKm ( -qc'J<*^4 119.inventory-taking 存货盘点
7|5kak>= ]q1w@)]n} 120.bond certificate 债券
'2.ey33V /oT~CB.. 121.stock certificate 股票
H?=W]<!W{y ZaYiby@Ci 122.audit report 审计报告
]lwf6' c["1t1G 123.entity 被审计单位
',r` )9o X5iD<Lh 124.addressee of the audit report 审计报告的收件人
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7rF_?W0 125.unqualified opinion 无保留意见
Pvc)-A #c:s2EL 126.qualified opinion 保留意见
Zi~. )/jDt dI 127.disclaimer of opinion 无法表示意见
AkQ(V k+9F;p7 128.adverse opinion 否定意见
6TW<,SM !, BJO3& 查看《
注会考试《审计》中的128个英文单词(一) 》
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