61.assessed level of material misstatement risk 重大错报风险的评估水平
"K
OLRJ@ c G?RisSZ 62.simall business 小规模企业
s
ZkQJ-> vkE6e6,Qc 63.accounting system
会计系统
$k@reN9 [sFD-2y 64.test of control 控制测试
[HtU-8: 6aCAz2/ 65.walk-through test 穿行测试
; z :}OD h\C 66.communication 沟通
o?$D09j;; 9g J`H' 67.flow chart 流程图
Hh$D:ZO )o
G_x{ 68.reperformance of internal control 重新执行
I6YN&9Y ,":ADO- 69.audit evidence
审计证据
!s\-i6S> S`K8e^] 70.substantive procedures 实质性程序
RN
cHU FlD
!? 71.assertions 认定
zjM+F{P8 %l,p />r 72.esistence 存在
Nk86Y2h *7nlel 73.occurrence 发生
"1&C\}.7 oVb6,Pn 74.completeness 完整性
^=pn!lK;^ ~7 C` a$ 75.rights and obligations 权利和义务
w80g)4V+ `WC~cb\ 76.valuation and allocation 计价和分摊
vxZvK0b620 8D)*~C'85E 77.cutoff 截止
3Q~ng2Wv% f`RcfYt 78.accuracy 准确性
9FX'Uw s Z99%uI3 79.classification 分类
#J, `a. 6@ET3v 80.inspection 检查
:I+%v KFLIO>hE 81.supervision of counting 监盘
Hl?\P6 $vTU|o>| 82.observation 观察
9$)TAI&P B+*F?k[ 83.confirmation 函证
BB|w-W=Kd [|<|a3']| 84.computation 计算
xQm!
j Bl I^ 85.analytical procedures 分析程序
7 H.2]X Zc{at}{ 86.vouch 核对
g&\
A1H -wW%+wH 87.trace 追查
mmu{K$9}I JyjS#BWi 88.audit sampling 审计抽样
c9= ;:E +'
N?
`l6< 89.error 误差
^ bexXYh @2L+"=u# 90.expected error 预期误差
mG1=8{o^ Mf<Pms\F 91.population 总体
f2`[
skNj quTM|>=_R 92.sampling risk 抽样风险
[W,Ej :3gtc/p t> 93.non- sampling risk 非抽样风险
,j:`yB]4, \3"4;fM!i 94.sampling unit 抽样单位
Z]@my,+Z; S4n\<+dR< 95.statistical sampling 统计抽样
0>
6J - Nz'fM daX, 96.tolerable error 可容忍误差
_s[ohMlh -lQ8
&eB 97.the risk of under reliance 信赖不足风险
/vYuwaWG= }u5/ 98.the risk of over reliance 信赖过度风险
h#dp_# %?Yf!)owh 99.the risk of incorrect rejection 误拒风险
TTZb
. }R=n!Y$F 100. the risk of incorrect acceptance 误受风险
eGkB#.+J! fa//~$#"{L 101.working trial balance 试算平衡表
vO`~rUA <U%4$83$ 102.index and cross-referencing 索引和交叉索引
Hz) Xn\x (u-K^xC 103.cash receipt 现金收入
P(a!I{A( J&CA#Bg:w 104.cash disbursement 现金支出
o%;R4 s, ++w7jVi9 105.bank statement 银行对账单
&b'IYoe K~$A2b95 106.bank reconciliation 银行存款余额调节表
-+?ZJ^A
>o9tlO) 107.balance sheet date
资产负债表日
R&KFF'% 6hp>w{+ 108.net realizable value 可变现净值
akATwSrU S3 12#X(% 109.storeroom 仓库
T&+*dyNxMK fm]mqO 110.sale invoice 销售发票
6l]jmj)/ N iw~0"-V 111.price list 价目表
G%ytp=N e0;0 X7 112.positive confirmation request 积极式询证函
2>TOCBB" H c,e&R 113.negative confirmation request 消极式询证函
_}+Aw{7!r o]/*YaB2> 114.purchase requisition 请购单
[wOz<< NH9"89]E 115.receiving report 验收报告
mO<1&{qMZ %4' <0 116.gross margin 毛利
StLFq6BO .JCd:'- 117.manufacturing overhead 制造费用
Rtpk_ND! +a3H1 tt~ 118.material requisition 领料单
9`y@2/!Y pLj[b4p9 119.inventory-taking 存货盘点
Lmsc~~ |2ImitN0 120.bond certificate 债券
@n,V2`" N_wj,yF* 121.stock certificate 股票
Yo%ph%e y'L7o
V?L9 122.audit report 审计报告
QNbV=*F? boS= 123.entity 被审计单位
mqj]=Fq* 2$r8^}Nj? 124.addressee of the audit report 审计报告的收件人
Upw`|$1S A(eB\
qG 125.unqualified opinion 无保留意见
hk+8s\%- S^s|/!> 126.qualified opinion 保留意见
a\-AGG{2/X W6gI# 127.disclaimer of opinion 无法表示意见
=j~BAS*" x52#md-Z 128.adverse opinion 否定意见
w)N~u% 36e 查看《
注会考试《审计》中的128个英文单词(一) 》
Gr-~&pm