61.assessed level of material misstatement risk 重大错报风险的评估水平
@3*S:;x |!m8JV|x 62.simall business 小规模企业
d%,@,>>) xB:]{9r 63.accounting system
会计系统
Nhf@Y}Cu nz2`YyR 64.test of control 控制测试
1L;3e@G w 3kX!%a: 65.walk-through test 穿行测试
K&4FFZ
+,xluwv$ 9 66.communication 沟通
.D3k(zZ (4f]<Qt 67.flow chart 流程图
@o
KW$\ GHWt3K:*w 68.reperformance of internal control 重新执行
He9Er )Szn, 69.audit evidence
审计证据
"UYlC0 S\ D]=V6l=
70.substantive procedures 实质性程序
l~Hu#+O .+)
AeGh 71.assertions 认定
`a6AES'w$ B%n|%g6K|h 72.esistence 存在
;UpdkY
1 :8t;_f 73.occurrence 发生
9y}/ G B4/\=MXb 74.completeness 完整性
##6u W"!{f 75.rights and obligations 权利和义务
kD46Le++B gySl.cxt 76.valuation and allocation 计价和分摊
XwZR
Kh\>= * ,Le--t 77.cutoff 截止
k
1lK`p 5fq4[a 78.accuracy 准确性
M{t/B-'4 \MDhm,H< 79.classification 分类
CH$K_\ ujW C!*W(Q 80.inspection 检查
HDi_|{2^ yZ-Ql11 81.supervision of counting 监盘
Df@b;-E bjBXs;zr@\ 82.observation 观察
Y)68 Qk2*=BVh 83.confirmation 函证
LEg ?/!LIT OIs!,G| 84.computation 计算
Gvl,M\c9- .U#oN_D 85.analytical procedures 分析程序
Tmk'rOg5 ,&iEn}xG7i 86.vouch 核对
BsR3$ $\#wsI( 87.trace 追查
j9/hZqo CG
,H 88.audit sampling 审计抽样
rRXF@ qtjx<`EK> 89.error 误差
ky{@*fg. oXQI"?^+ 90.expected error 预期误差
z
s\N)LyM ^7Ebg5< 91.population 总体
G;e)K\[J <9[>+X 92.sampling risk 抽样风险
_ xM}*_<VP 734H{,~ 93.non- sampling risk 非抽样风险
)_kU,RvZ !jg<
S>S5 94.sampling unit 抽样单位
l'1_Fb \;Sl5*kr 95.statistical sampling 统计抽样
%<>|cO &x3R+(H { 96.tolerable error 可容忍误差
7yal T. 2]5ux!Lqln 97.the risk of under reliance 信赖不足风险
Xc9NM1bp= -+0!Fkt@, 98.the risk of over reliance 信赖过度风险
C;YtMY: Cy5M0{ 99.the risk of incorrect rejection 误拒风险
]V,#>' ;y;UgwAM 100. the risk of incorrect acceptance 误受风险
fM3Z
oH/ >&JS-jFg 101.working trial balance 试算平衡表
ynn>d (Bss%\ 102.index and cross-referencing 索引和交叉索引
n],"!>=+ #TIlM]5% 103.cash receipt 现金收入
nu X`>Oy pYj} 104.cash disbursement 现金支出
o;v_vCLO _o-01gu. 105.bank statement 银行对账单
]YUst]gu3 d z\yP
v~ 106.bank reconciliation 银行存款余额调节表
36d6KS 7 RWZjD#5%Z 107.balance sheet date
资产负债表日
$*7AG <%"CQT6g% 108.net realizable value 可变现净值
qJK6S4O] ej[Y
`N 109.storeroom 仓库
8ZNwo zLjQ,Lp.I 110.sale invoice 销售发票
Cp]q>lM" R}$A>)%dx 111.price list 价目表
"9,+m$nj ?V})2wwP 112.positive confirmation request 积极式询证函
fn.}LeeS> Gu%}B@ 4^ 113.negative confirmation request 消极式询证函
0T:ZWRjH | EFbT> 114.purchase requisition 请购单
8cbgP
$X G TW5f 115.receiving report 验收报告
~GjM:* XtIY8wsP 116.gross margin 毛利
-l$-\(,M`# _'P!>C! 117.manufacturing overhead 制造费用
~ym-Szo AeEF/* 118.material requisition 领料单
'Inqa;TQz vUgo)C#< 119.inventory-taking 存货盘点
!}Ty
"p` 5x}OrfDU 120.bond certificate 债券
I< Rai" D?P1\<A~ 121.stock certificate 股票
P26YJMJ' WQ1*)h8,9 122.audit report 审计报告
-42jeJS J,^e q@( 123.entity 被审计单位
?)XPY<
!,N),xG}~ 124.addressee of the audit report 审计报告的收件人
3o^oq sme!!+Rd 125.unqualified opinion 无保留意见
m>-(c=3 !J+< M~o} 126.qualified opinion 保留意见
1ogh8% [X=Ot#?u ~ 127.disclaimer of opinion 无法表示意见
& ^JY \:91BQP
c 128.adverse opinion 否定意见
+X7+:QQ} Js!V,={iX 查看《
注会考试《审计》中的128个英文单词(一) 》
GA@Zfcg