61.assessed level of material misstatement risk 重大错报风险的评估水平
GExG1n- 6bHj<6>MX 62.simall business 小规模企业
Bj@&c> F6%rH$aS 63.accounting system
会计系统
< "~k8:=4 &v 5yo}s 64.test of control 控制测试
}}_WZ},h jDXmre? 65.walk-through test 穿行测试
K9w24Oka zR{TWk] 66.communication 沟通
'kx{0J? wV5<sH__ 67.flow chart 流程图
K[?wP>s >@oO7<WB 68.reperformance of internal control 重新执行
qZ1fQN1yG Z<&:
W8n 69.audit evidence
审计证据
^xqh! :"QRB#EC% 70.substantive procedures 实质性程序
Uj!L:u2b ^'[ | 71.assertions 认定
)9<)mV*EB( m|f|u3'z$ 72.esistence 存在
58v5Z$%-- }:jXl!:V 73.occurrence 发生
q5HHM
HB G53!wIW2: 74.completeness 完整性
.Dx]wv 7s.sbP~ 75.rights and obligations 权利和义务
V).M\ ?^"S%Vb 76.valuation and allocation 计价和分摊
JT_#>', wkIH<w|jb 77.cutoff 截止
aX~iY ~?_ [6/%ynlP 78.accuracy 准确性
@NyCMe;] $}\.)^[} 79.classification 分类
fq F1-% H>Fy 2w 80.inspection 检查
-7pZRnv L3kms6ch 81.supervision of counting 监盘
PMTyiwlm >5 i8%r 82.observation 观察
M~"K@g=Wr i\t4TdEx( 83.confirmation 函证
FijzO 54'z"S:W 84.computation 计算
W5yqnjK
$4 |bBYJ 85.analytical procedures 分析程序
c^=,@# Z#Zk) 86.vouch 核对
GQ[\R&]q< =)T5Y,+rJ 87.trace 追查
:_?>3c}L r-!8in2 88.audit sampling 审计抽样
@0)bY*
njj e{?~m6 89.error 误差
H
~$a6T"& F-ijGGL# 90.expected error 预期误差
F5*Xx g}N 0<P
-` |X 91.population 总体
:|fzGf {WC{T2:8 92.sampling risk 抽样风险
)9PQj \
(X~Z 93.non- sampling risk 非抽样风险
V=
.'Db2D M VsIyP 94.sampling unit 抽样单位
$MP'j9-S? C"YM"9JSJ 95.statistical sampling 统计抽样
ikofJl]9 {j^}"8GB 96.tolerable error 可容忍误差
,7/N=mz JM!o(zbt 97.the risk of under reliance 信赖不足风险
gN(8T_r
TYB^CVSZ 98.the risk of over reliance 信赖过度风险
2>UyA.m0 tt`b+NOH> 99.the risk of incorrect rejection 误拒风险
3
D+dM0wM 8-po| 100. the risk of incorrect acceptance 误受风险
ft
$/-; g8B@M*JA 101.working trial balance 试算平衡表
3UBG?%!$f SFh6'v'1N@ 102.index and cross-referencing 索引和交叉索引
{
\Q'eL8 WF:i}+g+^ 103.cash receipt 现金收入
VV?KJz=,W= z?+N3p9 104.cash disbursement 现金支出
j4Lf6aUOX oU{m\r 105.bank statement 银行对账单
1'}~;?_ G#K=n 106.bank reconciliation 银行存款余额调节表
~I!7]i]"*? J;G+6C$: 107.balance sheet date
资产负债表日
!v94FkS> i"zWv@1z 108.net realizable value 可变现净值
6R#
f 8 U?H!:?,C 109.storeroom 仓库
S^~GI$ IEO5QV:u: 110.sale invoice 销售发票
MT|}[|_ rbs:qLa% 111.price list 价目表
N0/DPZX7 VBsS1!g 112.positive confirmation request 积极式询证函
~u-mEdu3C n Hy| 113.negative confirmation request 消极式询证函
rHh<_5-/> k%JwS_F 114.purchase requisition 请购单
`&j5/[>v bf::bV?T 115.receiving report 验收报告
rT5dv3^MW! <{7B ^' 116.gross margin 毛利
#
(!> ^qYJx 117.manufacturing overhead 制造费用
^P\(IDJCo b6Dve] 118.material requisition 领料单
AEhh
6v WOR~tS 119.inventory-taking 存货盘点
Wu9@Ecb }"%tlU!} 120.bond certificate 债券
X>=`{JS1 ZB<goEg 121.stock certificate 股票
t-i; 05.^MU?^U 122.audit report 审计报告
(wnkdI{ hH|3s-o 123.entity 被审计单位
5c!~WckbJ $#8dtF 124.addressee of the audit report 审计报告的收件人
jL>IX`,+6 Tf<1Z{9 125.unqualified opinion 无保留意见
(
{5LB4 gI<TfcC 126.qualified opinion 保留意见
iLNKC' $62!R]C9\ 127.disclaimer of opinion 无法表示意见
J9zSBsp_ E9YR *P4$ 128.adverse opinion 否定意见
C/\)-^ a9` E&Q}z 查看《
注会考试《审计》中的128个英文单词(一) 》
2
D>WIOX