61.assessed level of material misstatement risk 重大错报风险的评估水平
Ptj,9bf<\ hxt,%al 62.simall business 小规模企业
nnw5
!q_ a$}n4p 63.accounting system
会计系统
}&E'ox<S #$W bYL| 64.test of control 控制测试
8y9`xRy .>/Tc 65.walk-through test 穿行测试
Mk:k0,z $|0?$U7! 66.communication 沟通
N:4oVi@Je EZN38T 67.flow chart 流程图
\A~r~ 8w 2$H 68.reperformance of internal control 重新执行
Ym]Dlz,o (]Zyk,[ 69.audit evidence
审计证据
{? a@UUvC G1:*F8q 70.substantive procedures 实质性程序
?3=D-Xrb 8 !{;yz 71.assertions 认定
/,tQdD&
!623; 72.esistence 存在
qG Abh Q&JnF`* 73.occurrence 发生
834E
]2
Xa=M{x 74.completeness 完整性
r.JY88" *8WcRx 75.rights and obligations 权利和义务
(toN??r &5x
]9 76.valuation and allocation 计价和分摊
YtQsS
U Z`W@Od$f 77.cutoff 截止
P7X': &efwfnG< 78.accuracy 准确性
\G+uK:PC, u'm[wjCjc 79.classification 分类
}mhD2 ' E ;|.~'': 80.inspection 检查
! u4'1jd[d |Z"5zL10 81.supervision of counting 监盘
~_;x o?@ba ;aI`4; 82.observation 观察
/d1
B-I MDyPwv\ 83.confirmation 函证
gG>|5R0 T({]fc!c 84.computation 计算
/q3]AVV qi ;X_\v 85.analytical procedures 分析程序
*.+Eg$'~V )|d]0/< 86.vouch 核对
H&yK{0H SLj2/B0 87.trace 追查
rX^wNH ,j'>}'wG) 88.audit sampling 审计抽样
uyp|
Xh, 8M"0o}wx 89.error 误差
[|:kS cTq}H_hC 90.expected error 预期误差
'`+GC9VG oD@~wcMIT0 91.population 总体
+OM9v3qJ gGtl*9a= 92.sampling risk 抽样风险
X}-)io 2#^@awJ ? 93.non- sampling risk 非抽样风险
fD1a)Az ;q3"XLV(T[ 94.sampling unit 抽样单位
2G(RQ\Ro* 9:]w|l
E:D 95.statistical sampling 统计抽样
+VN&kCx) &B;M.sz~C4 96.tolerable error 可容忍误差
figCeJ!W4 BS6UXAf{|Z 97.the risk of under reliance 信赖不足风险
@77%15_Jz b!pG&7P 98.the risk of over reliance 信赖过度风险
| M|5Nc>W YpGG^;M$ 99.the risk of incorrect rejection 误拒风险
&'0|U{| |KC!6<}T~9 100. the risk of incorrect acceptance 误受风险
}H>
}v/ 9/@7NNKJ 101.working trial balance 试算平衡表
sNF[-,a BnB]]<gO" 102.index and cross-referencing 索引和交叉索引
>7fNxQ oaK&!$S] 103.cash receipt 现金收入
|$)+h\h
/uyZ[=5 104.cash disbursement 现金支出
:M |<c9I
TsvF~Gdp 105.bank statement 银行对账单
_>k&,p]y -q8R'?z[ 106.bank reconciliation 银行存款余额调节表
q#mw#Uw- {cW%i: 107.balance sheet date
资产负债表日
Kb/w+J
S ?JinX'z 108.net realizable value 可变现净值
'on8r* Ha}
TdQ% 109.storeroom 仓库
t}!Y}D Rl%?c5U/$ 110.sale invoice 销售发票
pSzO)j }3Mnq?.- 111.price list 价目表
&
t1Uk[ -VOMt5u 112.positive confirmation request 积极式询证函
&azy1.i~ Q8~|0X\.g 113.negative confirmation request 消极式询证函
qoo+=eh! 3T|xUY)G4 114.purchase requisition 请购单
DUAI /jtU<uX 115.receiving report 验收报告
m! 3e>cI !=Hu?F p 116.gross margin 毛利
|@+/R .l 9c}mAg4 117.manufacturing overhead 制造费用
J'=iEI !I8m(axW 118.material requisition 领料单
ZSUbPz
;4!,19AT 119.inventory-taking 存货盘点
Y]33:c_;Mo qSg=[7XOO 120.bond certificate 债券
Sp2<rI G 5T{* 121.stock certificate 股票
&Se!AcvKF k\NwH?ppu 122.audit report 审计报告
u@{z
xYn *MG*]\D 123.entity 被审计单位
CH ojF+e sb3k? q 124.addressee of the audit report 审计报告的收件人
,?k~>,{3 V?0Yzg$sy 125.unqualified opinion 无保留意见
?uBZ"^' gI
/#7Cr 126.qualified opinion 保留意见
jk\04k
U=G}@Y 127.disclaimer of opinion 无法表示意见
O2n[`9* 68
*~5] 128.adverse opinion 否定意见
)^)j=xs AB1.l
hR 查看《
注会考试《审计》中的128个英文单词(一) 》
&l0-
0T>