61.assessed level of material misstatement risk 重大错报风险的评估水平
44\cI]!{ 5u r)uz]w8 62.simall business 小规模企业
!nd*W"_gQ/ MuwQZ]u 63.accounting system
会计系统
mk!Dozb/ 8Hi!kc;f6> 64.test of control 控制测试
X8i(~
B Gh}yb-$N`& 65.walk-through test 穿行测试
](#&.q%5! :]PM_V| 66.communication 沟通
j?6X1cM q w\Mnu}<e$ 67.flow chart 流程图
} XR:2 =bLY
/ 68.reperformance of internal control 重新执行
N2ied^* 0 e4`
uVq5 69.audit evidence
审计证据
i%-Ld
Ka}" ~=En+J}* 70.substantive procedures 实质性程序
"0CjP+1k KVPR}qTP; 71.assertions 认定
KL [ek GaekFbW)
72.esistence 存在
t{d
SX?<nt 8 TiG3
73.occurrence 发生
C3XmK}h j}:~5 |. 74.completeness 完整性
x[Im%k c+kU o$ 75.rights and obligations 权利和义务
RO&H5m r%@ kL>d"w 76.valuation and allocation 计价和分摊
HfB@vw^ jjzA .8?(7 77.cutoff 截止
g5Z#xszj+ >?lOE
-}^ 78.accuracy 准确性
nXA\|c0 ~+G#n"P n 79.classification 分类
.fYZ*=P;c 2HD]?:Fk7 80.inspection 检查
C/=XuKE-t vUA0FoOp 81.supervision of counting 监盘
zR;X*q"T$4 9H0Hu]zM 82.observation 观察
-%CoWcGP ]Mi.f3QlO6 83.confirmation 函证
1L nyWZ F_;DN:
{ 84.computation 计算
:hRs`=d"r ObG|o1b 85.analytical procedures 分析程序
l?8M
p$M ?GA&f2]a 86.vouch 核对
TUIk$U?/I $ ((6=39s 87.trace 追查
Oakb
' L';MP^ 88.audit sampling 审计抽样
6w[}&pX"z 5O/i3m26 89.error 误差
MJ`
3ta U]|agz> 90.expected error 预期误差
SqA
J-_~ N|g;W 91.population 总体
&fC!(Oy . @q-B+Eg 92.sampling risk 抽样风险
Lw1EWN6}_& ;`YkMS`=W 93.non- sampling risk 非抽样风险
mmXm\]r>4 e({9] 94.sampling unit 抽样单位
>Esz
iRm :O<bA&:d 95.statistical sampling 统计抽样
wC_l@7t }[+!$# 96.tolerable error 可容忍误差
I` K$E/ns g7
V8D 97.the risk of under reliance 信赖不足风险
?>c=}I#Ui- {6 6sB{P 98.the risk of over reliance 信赖过度风险
&,\=3' }R[#?ty;] 99.the risk of incorrect rejection 误拒风险
mW2,1}Jv IP`6bMd 100. the risk of incorrect acceptance 误受风险
;22l"-F )tHaB, 101.working trial balance 试算平衡表
57a2^ |BT MJ:B 102.index and cross-referencing 索引和交叉索引
im7nJQ^H$q L4u;|-znw 103.cash receipt 现金收入
"xmP6=1 #`TgZKDg2 104.cash disbursement 现金支出
$
,SF@BhO H=*5ASc 105.bank statement 银行对账单
Rlnbdb;!k `p
b5*h6r! 106.bank reconciliation 银行存款余额调节表
SzwQOs* =*qD4qYA 107.balance sheet date
资产负债表日
Pi,QHb`> \<Sv3xy&O 108.net realizable value 可变现净值
PWRy7d znJ
hP}( 109.storeroom 仓库
Q|Y0,1eVp| $Nrm!/)*'} 110.sale invoice 销售发票
T9)nQ[ f4-a?bp 111.price list 价目表
1g##sSa6 8.'#?]a 112.positive confirmation request 积极式询证函
]5~s"fnG ?Xdak|?i 113.negative confirmation request 消极式询证函
BqDKT 9a\nszwa 114.purchase requisition 请购单
Xs&TJ8a iovfo2!hD 115.receiving report 验收报告
dY?`f<* gqXS~K9t 116.gross margin 毛利
E$9Ys /525w^'pd 117.manufacturing overhead 制造费用
gBT2)2] !US d9 118.material requisition 领料单
du$|lxC J"=1/,AS 119.inventory-taking 存货盘点
5aad$f kGpa\c
g1 120.bond certificate 债券
*k"|i*{ lis/`B\x 121.stock certificate 股票
8+]hpa,q ikWtC]y 122.audit report 审计报告
5@*'2rO&!
!O\;Nua 123.entity 被审计单位
[E#UGJ@ [."[pY 124.addressee of the audit report 审计报告的收件人
8WE{5#oi Kvsh 125.unqualified opinion 无保留意见
gtUUsQ%y . 6v,z@!b 126.qualified opinion 保留意见
f.24:Dw, vR0];{ 127.disclaimer of opinion 无法表示意见
ycFio , V8eB$in 128.adverse opinion 否定意见
#%J5\+ua tm7u^9] 查看《
注会考试《审计》中的128个英文单词(一) 》
1&fc1uYB4