61.assessed level of material misstatement risk 重大错报风险的评估水平
E &G]R! ON [F 62.simall business 小规模企业
= Zi'L48 VYG o; 63.accounting system
会计系统
[+;>u| djmd
@{Djt 64.test of control 控制测试
"d"6.ND eU(cn8/} 65.walk-through test 穿行测试
VRE[vM' r|av|7R 66.communication 沟通
y8%QS* l\tg.O~ 67.flow chart 流程图
iewwL7 b=
+3/-d 68.reperformance of internal control 重新执行
0(qtn9;=2 o*_arzhA 69.audit evidence
审计证据
Tji* \<? N.'-9hv 70.substantive procedures 实质性程序
Jo'~oZ$ tY@+d*u 71.assertions 认定
F,}7rhY(U^ JIatRc?g 72.esistence 存在
\$
+#7( K .VXadgM 73.occurrence 发生
^i[b
o3 ,,8'29yEq 74.completeness 完整性
pgd9_'[5 #u"$\[ G 75.rights and obligations 权利和义务
,Jrm85oG ,8@q2a/ 76.valuation and allocation 计价和分摊
yU|=)p5 6qR5A+|; 77.cutoff 截止
weH;,e*r f1AO<>I; 78.accuracy 准确性
&0x;60b |
\FJ 79.classification 分类
ech1{v\B| NjFlV(XT} 80.inspection 检查
j6GR-WQ]t T-F8[dd^/ 81.supervision of counting 监盘
*JArR1J X"!tx 82.observation 观察
dnzZ\t>U [hJASX9 83.confirmation 函证
^6@6BYf) s:xt4< 84.computation 计算
>)t-Zh:n +8}8b_bgH 85.analytical procedures 分析程序
@
rE+H
5 '$h0l-mQ 86.vouch 核对
(j&7`9<5 _ |G') 9 87.trace 追查
a|-B# S Z x&= K" 88.audit sampling 审计抽样
7V%b!R}
R
i/D>[ 89.error 误差
09 vm5| ]D_
AZI 90.expected error 预期误差
xf3;:soC byHXRA
)39 91.population 总体
x-T7
tr&( k $E{'Dv 92.sampling risk 抽样风险
vhrURY. uQl=?085 93.non- sampling risk 非抽样风险
9w
<k1j |@rYh-5 94.sampling unit 抽样单位
~p { fl? !JQ'~#jKN 95.statistical sampling 统计抽样
2,r jy|R`
7I0K=
'D7 96.tolerable error 可容忍误差
"y-/ 9C wKE}BO > 97.the risk of under reliance 信赖不足风险
_SrkR7 mr+8[0 98.the risk of over reliance 信赖过度风险
)U+&XjK MtG~O;?8 99.the risk of incorrect rejection 误拒风险
`0
8}y*E /Z2 g> 100. the risk of incorrect acceptance 误受风险
@<$_X1)s (,['6k< 101.working trial balance 试算平衡表
MC_i"P6a T#
3`&[ 102.index and cross-referencing 索引和交叉索引
=c#;
c+a
Mb+CtI_' 103.cash receipt 现金收入
6oLZH
6fG Wdp4'rB 104.cash disbursement 现金支出
b`^mpB*6R \G
CT3$ 105.bank statement 银行对账单
.~%,eF;l$ Q
oWjC 106.bank reconciliation 银行存款余额调节表
J5zu}U? pW5PF)([ 107.balance sheet date
资产负债表日
SXRND;-W8 84c[ Z 108.net realizable value 可变现净值
q;<Q-jr&O m8 Ti{w( 109.storeroom 仓库
&P(vm@* -hKtd3WbT 110.sale invoice 销售发票
r' J3\7N!u Dl_SEf6b 111.price list 价目表
9|2LuHQu+ @,SN8K0T 112.positive confirmation request 积极式询证函
7WN$ rl5/ C-;}a%c" 113.negative confirmation request 消极式询证函
<Q?_],ip 6gD|QC~; 114.purchase requisition 请购单
fqZ+CzH D}K/5iU]a 115.receiving report 验收报告
\2AXW@xE 4.'KT;[_1/ 116.gross margin 毛利
)}SiM
{g fZt3cE\ 117.manufacturing overhead 制造费用
5U.,iQ(d fc9gi4y9 118.material requisition 领料单
{-,^3PI\ l&m'?.gf 119.inventory-taking 存货盘点
'q*:+|" UE/N
-K)` 120.bond certificate 债券
Wg5i#6y8w d5tpw$A 121.stock certificate 股票
Q)ZkUmW P8;f^3V(+/ 122.audit report 审计报告
}NETiJ"6 l|K`'YS!<{ 123.entity 被审计单位
eE[/#5tK gfAVxMg 124.addressee of the audit report 审计报告的收件人
M^~ eO=!( 125.unqualified opinion 无保留意见
.@;,'Xw1~ oxL4* bqZ 126.qualified opinion 保留意见
IP+1 :M Z|a\rNv 127.disclaimer of opinion 无法表示意见
&<%U7?{~ cRC)99HP 128.adverse opinion 否定意见
IXmO1*o@ sTGe=}T8 查看《
注会考试《审计》中的128个英文单词(一) 》
[8C6%n{W