61.assessed level of material misstatement risk 重大错报风险的评估水平
[M+tB"_ 2xxB\J 62.simall business 小规模企业
0!GAk nb,2,H 63.accounting system
会计系统
`'4)q}bB Paf%rv2 64.test of control 控制测试
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V;$ 65.walk-through test 穿行测试
U~f4e7x*O v;2CU 66.communication 沟通
w4};q%OBj Y "jE' 67.flow chart 流程图
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!%R#+o=F 68.reperformance of internal control 重新执行
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dV\ B 69.audit evidence
审计证据
u?H 2%hD &X>7n~@0 70.substantive procedures 实质性程序
(/{aJV @w9{5D4 71.assertions 认定
kdrod [S \Sy7"a 72.esistence 存在
*VeW?mY,P X`r*ob 73.occurrence 发生
G=/k>@Di v! hY 74.completeness 完整性
dJuD|9R d IB }_L 75.rights and obligations 权利和义务
7=}F{U -_A$DM!^=w 76.valuation and allocation 计价和分摊
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=t0tK}Y+4 77.cutoff 截止
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Qd`T5[b\ 78.accuracy 准确性
Fwg^(;bL hlbvt-C?}" 79.classification 分类
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r I*|P@0 80.inspection 检查
/pH(WHT+/H .IrNa>J~ 81.supervision of counting 监盘
tD=@ SX'Y YV'pVO'_+ 82.observation 观察
z!wDpG7b #KpY6M-H 83.confirmation 函证
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E#%}ZY 84.computation 计算
nhT(P`6 ixfdO\nU 85.analytical procedures 分析程序
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rxZi8w>} UmU:j@xvg 88.audit sampling 审计抽样
8G^<[`.@j ;@mRo`D` 89.error 误差
j6:7AH|!)2 hlJpElYf 90.expected error 预期误差
]wn/BG) fC-P.:F#I 91.population 总体
q3e8#R)l o @Z# 92.sampling risk 抽样风险
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??qq: `s 94.sampling unit 抽样单位
,I.WX,OR K|S:{9Q 95.statistical sampling 统计抽样
VU.@R, *<4Em{rZ5 96.tolerable error 可容忍误差
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94%w 97.the risk of under reliance 信赖不足风险
5N7H{vT_ #E7AmmqD% 98.the risk of over reliance 信赖过度风险
k;yw#Af8 pf" <!O[ 99.the risk of incorrect rejection 误拒风险
N#xG3zZl|N A`}yBSb 100. the risk of incorrect acceptance 误受风险
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HIGq%m=-x qjJBcu_C'S 102.index and cross-referencing 索引和交叉索引
#>Y'sd5'A 6OiSK@<Hk 103.cash receipt 现金收入
Z=4{Vv* zL5d0_E9 104.cash disbursement 现金支出
-16K7yk P^MOx4 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
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资产负债表日
wdzOFDA ]fnnZ 108.net realizable value 可变现净值
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; (vR 9H(# 109.storeroom 仓库
[md u!!* PUQES(& 110.sale invoice 销售发票
Fg$3N5* = 5D nR 111.price list 价目表
krq/7| +,:^5{9{ 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
/$n ~lf c/L>>t 114.purchase requisition 请购单
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9/ SXs0 n[Zz]IO,g 117.manufacturing overhead 制造费用
L_Q#(in |vte=)% 118.material requisition 领料单
lcON+j rOW-0B+N 119.inventory-taking 存货盘点
z|G9,:9 a/~aFmu6b 120.bond certificate 债券
#8{F9w<Rf ?#0snlah| 121.stock certificate 股票
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_TR 122.audit report 审计报告
gADmN8G= H@X oqgI 123.entity 被审计单位
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6*9}4` [=uo1% 125.unqualified opinion 无保留意见
gw+9x<e "Th$#3 126.qualified opinion 保留意见
/Y[~-Y+!, 0Q1FL MLV 127.disclaimer of opinion 无法表示意见
_2fkb=2@ 2y0J`!/) 128.adverse opinion 否定意见
BE&B}LfvfO D+ V7hpH- 查看《
注会考试《审计》中的128个英文单词(一) 》
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