61.assessed level of material misstatement risk 重大错报风险的评估水平
)/RG-L -^_2{i 62.simall business 小规模企业
:[0 R F^2} OBi(]l}^O 63.accounting system
会计系统
y4-kuMYR #Oka7.yz 64.test of control 控制测试
.psb#4 * %D_\0; 65.walk-through test 穿行测试
{JE [ e=i X]%^ 66.communication 沟通
~[;r)
g\ 7FC!^)x1 67.flow chart 流程图
Qs1p 56;u7 68.reperformance of internal control 重新执行
g
p:0 Y jVff@)_S 69.audit evidence
审计证据
:>FN|fz X1#Ar) 70.substantive procedures 实质性程序
VZ9 p " L}h_\1 71.assertions 认定
+?J N_aR PUR,r%K` 72.esistence 存在
`~XksyT E'x"EN 73.occurrence 发生
g+#<;Gbpe q T6y& 74.completeness 完整性
\U:OQ.e xfRp_;l+R 75.rights and obligations 权利和义务
Kd:l8%+ 0qS/>u* 76.valuation and allocation 计价和分摊
y3~`qq )7 57 77.cutoff 截止
#b ^6> .W{CJh 78.accuracy 准确性
lHM+<Z *w0!C:mL& 79.classification 分类
orjtwF>^ HV a9b; 80.inspection 检查
$@PruY3[ I=!kPuw 81.supervision of counting 监盘
$8\u FX!KX/OE) 82.observation 观察
Ul8HWk[6Iw $_S-R
3L\ 83.confirmation 函证
?lC>E[ d6n_Hpxw^ 84.computation 计算
yrxX[Hg?@ {o~TbnC 85.analytical procedures 分析程序
e]~p: Im6gWDdq@6 86.vouch 核对
o;@~uU %9cT#9!7 87.trace 追查
,C,nNaW riW9l6s' 88.audit sampling 审计抽样
[/a
AH<9b y8YsS4E^Q 89.error 误差
(WHgB0{ L-9fo- 90.expected error 预期误差
8&JB_%Gb iq' PeVo 91.population 总体
+u|"q+p m!ZY]:)$ 92.sampling risk 抽样风险
2E1`r@L 8\s#law 93.non- sampling risk 非抽样风险
[H*JFK
px :i&]J$^; 94.sampling unit 抽样单位
qur2t8gnxq Gaz
va/e 95.statistical sampling 统计抽样
^BA
I/WP ,#2~< 96.tolerable error 可容忍误差
UVux[qX< /4T6Z[=s 97.the risk of under reliance 信赖不足风险
'~Y@HRVL@| V1'otQH2l 98.the risk of over reliance 信赖过度风险
Jg$<2CR& %,WH*") 99.the risk of incorrect rejection 误拒风险
!q+ #JW 7"!`<5o^ 100. the risk of incorrect acceptance 误受风险
z)M#9oAM >ZJ]yhbhK 101.working trial balance 试算平衡表
^]sb=Amw K 4GuOl 102.index and cross-referencing 索引和交叉索引
d.?}>jl sJZ2e6?n 103.cash receipt 现金收入
f-18nF7{ /0}Z>iK 104.cash disbursement 现金支出
\
ku5%y [gT}<W 105.bank statement 银行对账单
.e7tq\k Qs\a&Q=0H 106.bank reconciliation 银行存款余额调节表
^=eC1bQA Z3&}C h 107.balance sheet date
资产负债表日
JOuyEPy =!t;e~^8] 108.net realizable value 可变现净值
P4@`C{F5m {dZ]+2Z~+ 109.storeroom 仓库
U;W9`JT<.f Q0(6n8i 110.sale invoice 销售发票
<8}FsRr;J Ah1
9#0 111.price list 价目表
l:'#pZ4T 2PAu>}W* 112.positive confirmation request 积极式询证函
WO.u{vW]' l7g'z'G 113.negative confirmation request 消极式询证函
Z5L
mg SE\?8cs]- 114.purchase requisition 请购单
0Fb];:a OTF/Pu$ 115.receiving report 验收报告
wF`Y
,@ R%KF/1;/ 116.gross margin 毛利
S L
5k^| t8-P'3,Q$ 117.manufacturing overhead 制造费用
;mEn@@{ P] *x6c^n 118.material requisition 领料单
>eA@s}
_8 T3fQ #p 119.inventory-taking 存货盘点
wPM&N@Pf 6C2~0b 120.bond certificate 债券
l~"T>=jq3 I(^0/]' 121.stock certificate 股票
BP9#}{kE
U${W3Ra 122.audit report 审计报告
aqEZhMy )I&.6l!#
123.entity 被审计单位
"jAd.x?X7e To(I<W|{ 124.addressee of the audit report 审计报告的收件人
b7>'ARdbzX ['o ueOg 125.unqualified opinion 无保留意见
N[@H107` k7iko{5D 126.qualified opinion 保留意见
o#p%IGG` o,WjM[e 127.disclaimer of opinion 无法表示意见
I]C
Y>' }O*`I( 128.adverse opinion 否定意见
qS\#MMsTd CFh9@Nx 查看《
注会考试《审计》中的128个英文单词(一) 》
_;03R{e*