61.assessed level of material misstatement risk 重大错报风险的评估水平
_x3=i\O, sQ^t8Y9 62.simall business 小规模企业
Jc}6kFgO6 /{jt]8/;7 63.accounting system
会计系统
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8@eon} j}s/)}n| 64.test of control 控制测试
<6Y;VH^_ /\uopa 65.walk-through test 穿行测试
%8%|6^, 44B D2`nF 66.communication 沟通
9[&ByEAK ~Dz:n]Vk/ 67.flow chart 流程图
.-mIU.Nwi |e+3d3T35 68.reperformance of internal control 重新执行
L(u@%.S WLwi 69.audit evidence
审计证据
2p#d "aI)LlyCY 70.substantive procedures 实质性程序
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:lzFH 71.assertions 认定
<nG}]Smd7 m.`I} 72.esistence 存在
rl~Rb i *i#N50k*j' 73.occurrence 发生
zTfjuI|R /wJ4hHY 74.completeness 完整性
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f? ::iYydpM 75.rights and obligations 权利和义务
=q)+_@24>d ;<''oY 76.valuation and allocation 计价和分摊
~*y7%L4B kONn7Itbu 77.cutoff 截止
+;,J0,Yn );TB(PQsBT 78.accuracy 准确性
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4 79.classification 分类
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V^H-rr 80.inspection 检查
:AFU5mR4& qxAh8RR;/ 81.supervision of counting 监盘
dhxzW@'nIL B[EOz\?=m 82.observation 观察
.|g@#XIwe# NB'G{),)Z 83.confirmation 函证
?u:mscb |Z2_W/ 84.computation 计算
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3Nw N%Y!{k5T7 85.analytical procedures 分析程序
`$FX%p KU{zzn;g 86.vouch 核对
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Uz "nfi:A1 87.trace 追查
\o2l;1~ (G} }h 88.audit sampling 审计抽样
q UmSB"#Z O43"- 89.error 误差
.o]I^3tfc $uFvZ?w& 90.expected error 预期误差
V_m!<sr ( n{L^W5B 91.population 总体
tN4&#YK< .57Fh)Y 92.sampling risk 抽样风险
1pG|jT+Bi LJb=9tp~ 93.non- sampling risk 非抽样风险
e1JHN fK]%*i_" 94.sampling unit 抽样单位
8d8jUPFQ 1,$"'lKwt 95.statistical sampling 统计抽样
[_3& 6'e^np 96.tolerable error 可容忍误差
z)v o TB&IB:4)R 97.the risk of under reliance 信赖不足风险
RFFbS{U* 8tv4_Lbx 98.the risk of over reliance 信赖过度风险
Qnt}:M+ B=%%3V)2 99.the risk of incorrect rejection 误拒风险
[bX^_ Y p<0=. ~ 100. the risk of incorrect acceptance 误受风险
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P m{Uh{G$ 101.working trial balance 试算平衡表
4ME$Z>eN 1'(";
0I 102.index and cross-referencing 索引和交叉索引
<"`f!k#[ |Rx+2`6Dp 103.cash receipt 现金收入
N TDmOS\, p$x>I3C(\ 104.cash disbursement 现金支出
9ei'oZ h`O$L_Z 105.bank statement 银行对账单
TNN@G~@cm a=y%+E'a' 106.bank reconciliation 银行存款余额调节表
jr.{M ''q;yKpaz 107.balance sheet date
资产负债表日
e:4,rfF1 R=,
pv' 108.net realizable value 可变现净值
>d"\ "SQyy 109.storeroom 仓库
et/l7+/' {g1R?W\LZ 110.sale invoice 销售发票
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\ESL m1]/8{EC7 111.price list 价目表
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lH/"47 112.positive confirmation request 积极式询证函
yil5aUA Kx,X{$Pe 113.negative confirmation request 消极式询证函
l :u1P $RF.LVc 114.purchase requisition 请购单
,|?#+O{ &YD+s%OL 115.receiving report 验收报告
hSAI G Q hRj*, 116.gross margin 毛利
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mki> 117.manufacturing overhead 制造费用
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$T% 118.material requisition 领料单
8dt=@pwx& yV L >Ie/ 119.inventory-taking 存货盘点
{|<r7K1< +Lc+"0*gV* 120.bond certificate 债券
b">"NvlB 1B&XM^>/ 121.stock certificate 股票
YKayaI\* (;9fkqm%m 122.audit report 审计报告
^b$G.h{o!E Rc D5X{qS# 123.entity 被审计单位
Q;=4']hYU I~p*~mLh' 124.addressee of the audit report 审计报告的收件人
g26_#4 P zp'hA 125.unqualified opinion 无保留意见
d_Zj W |pMP- 126.qualified opinion 保留意见
P@5-3]m= |FlB# 127.disclaimer of opinion 无法表示意见
+
>:} KMfRMc& 128.adverse opinion 否定意见
l6xqc,h!K F &5iA\ 查看《
注会考试《审计》中的128个英文单词(一) 》
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