61.assessed level of material misstatement risk 重大错报风险的评估水平
n/?_] Xln'~5~) 62.simall business 小规模企业
nI-\HAX v vFX\j3 63.accounting system
会计系统
]P-;]*&= lUDzfJ}3 64.test of control 控制测试
N=(rl#< ]krOPM/ 65.walk-through test 穿行测试
E[
,Ur`>: Rh%x5RFFc 66.communication 沟通
i=Y#kL~f {sbQf7) 67.flow chart 流程图
0nC%tCV' SNcaIzbr 68.reperformance of internal control 重新执行
jGId)f!) x.!%'{+{ 69.audit evidence
审计证据
}I!D65-#' z.FO6y6L 70.substantive procedures 实质性程序
)g)X~]* ) "'J]6 71.assertions 认定
r'"H8>UZ% &R2 5J$ 72.esistence 存在
4]B(2FR[8 'z@(,5 73.occurrence 发生
mI-$4st] ^+I{*0{/[ 74.completeness 完整性
kd2+k4@# >%t"VpvR 75.rights and obligations 权利和义务
7D<M\l8G XK>B mq/] 76.valuation and allocation 计价和分摊
\7jK6;R< A^xDAxk 77.cutoff 截止
oQAD
3a |?g k%g 78.accuracy 准确性
TX$j-TM' |-bAzt 79.classification 分类
D >$9( (k4> I"x) 80.inspection 检查
du Pzt ;>bcI). 81.supervision of counting 监盘
}<m9w\pA ry0P\wY} 82.observation 观察
j8P=8w{ z^bv)u 83.confirmation 函证
a%cCR=s= s"s^rC 84.computation 计算
C0J/FFBQ ^ KFx4"f% 85.analytical procedures 分析程序
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'p 86.vouch 核对
[5yLg v25]}9 /C 87.trace 追查
qf-0 | w
xj\!Sn2 88.audit sampling 审计抽样
K_;
'-B X|++K;rtfE 89.error 误差
k"7l\;N 4-1=1)c* 90.expected error 预期误差
7S|nn|\Kp jInI% 91.population 总体
Em?bV( yy8h8{=g 92.sampling risk 抽样风险
2NB/&60< R<}UT 93.non- sampling risk 非抽样风险
hj[&.w $}+t|`*q8] 94.sampling unit 抽样单位
KPTp91 _P,3~ ; 95.statistical sampling 统计抽样
xvU@,bzz /{il;/Vj 96.tolerable error 可容忍误差
ROb2g|YXG -k(bM: 97.the risk of under reliance 信赖不足风险
W~b->F 2"~|k_ 98.the risk of over reliance 信赖过度风险
vuN!7*d+ 4Cm+xAXG 99.the risk of incorrect rejection 误拒风险
l7vU{Fd-h^ hUR>NUK@8 100. the risk of incorrect acceptance 误受风险
,%Sf,h?"^ D[#6jJAb 101.working trial balance 试算平衡表
=zBc@VTp {5`=){ 102.index and cross-referencing 索引和交叉索引
H
+lBb$ mQwP-s 103.cash receipt 现金收入
PLoD^3uG) n;QMiz:yY 104.cash disbursement 现金支出
@~g][O#Fu q}x+#[Ef 105.bank statement 银行对账单
P~xP@?I% z"D'rHxy 106.bank reconciliation 银行存款余额调节表
{XR3L'X KF!?;q0J 107.balance sheet date
资产负债表日
so=Ux2 u]`ur#_ 108.net realizable value 可变现净值
4Kl{^2 ?azi(ja 109.storeroom 仓库
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JW `
b$u w 110.sale invoice 销售发票
e:`d)GE ku*H*o~ 111.price list 价目表
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%?0 mqrV:3} 112.positive confirmation request 积极式询证函
k
z{_H`5. >oYr=O 113.negative confirmation request 消极式询证函
P80mK-Iyv_ L@VIC|~E 114.purchase requisition 请购单
SobOUly5{ "1I\~]] 115.receiving report 验收报告
xZ84q'i" tMbracm 116.gross margin 毛利
p#A{.6Pa: F4:giu ht 117.manufacturing overhead 制造费用
|g)/6jG<- N Ftmus 118.material requisition 领料单
M?[~_0_J ~Y)h[ 119.inventory-taking 存货盘点
sR;^7(f!m 0cF+4,5 120.bond certificate 债券
fY|P+{BO2 )y#~eYn 121.stock certificate 股票
GI.=\s ,Y+J.8.H 122.audit report 审计报告
hAi`2GP. 9jkaEn>m^ 123.entity 被审计单位
_+=M)lPm LFwRTY,G 124.addressee of the audit report 审计报告的收件人
&\p=s.y?j L;%_r) 125.unqualified opinion 无保留意见
: *g3PhNE x )w6 126.qualified opinion 保留意见
~[*\YN); (U?*Z/ 127.disclaimer of opinion 无法表示意见
Geyd
VT- hO?RsYJ.F 128.adverse opinion 否定意见
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Go*N,' %G43g#pD 查看《
注会考试《审计》中的128个英文单词(一) 》
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