61.assessed level of material misstatement risk 重大错报风险的评估水平
*heQ@ww H hH'\-[t 62.simall business 小规模企业
DTVnQC 8?pZZtad 63.accounting system
会计系统
~Nh7C b_ ;H|M)z#[Z 64.test of control 控制测试
w2AWdO6 9DKB+K.1 65.walk-through test 穿行测试
ka[NYW{. Sd11ZC6 66.communication 沟通
VH65=9z El}z^e 67.flow chart 流程图
F\<i>LWT' n8,/olqwW 68.reperformance of internal control 重新执行
Us.jyg7_c <Ux;dekz} 69.audit evidence
审计证据
8G<.5!f7`N .?NAq[H% 70.substantive procedures 实质性程序
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v +R$KEGu~0Y 71.assertions 认定
Jq)k?WS 5Px_vtqP 72.esistence 存在
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73.occurrence 发生
+__Rk1CVh uM#/ 74.completeness 完整性
5H2|:GzUc |{Q,,<C 75.rights and obligations 权利和义务
P]GGnT(! RR|Eqm3) 76.valuation and allocation 计价和分摊
4F?1,-X &5<lQ1 77.cutoff 截止
,5:86'p 0Jr<>7Q1 78.accuracy 准确性
fCR;Fk2B duCm+4,. 79.classification 分类
6G],t)<A'- {[+gM? 80.inspection 检查
cjk5><}`H7 j?A+qk 81.supervision of counting 监盘
I(e>ff WjB[e> 82.observation 观察
Pcc%VQN Z[VKB3Pb8 83.confirmation 函证
"7DPsPs PZ s 84.computation 计算
yLP0w^Q IP3-lru 85.analytical procedures 分析程序
gqhW.e}] ;&!l2 UB% 86.vouch 核对
G+}LLm.wX ;S7xJ'H 87.trace 追查
:Z)s'd. gM8 eO-d 88.audit sampling 审计抽样
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C{D2mSS C"}x=cK 90.expected error 预期误差
!l~hO ]kPco4 91.population 总体
I4hr5M3 nF-FoO98 92.sampling risk 抽样风险
}fA3{Ro Z#Fw 1 93.non- sampling risk 非抽样风险
bMZ0%(q !\m.&lk'^ 94.sampling unit 抽样单位
dx~Wm1 -'nx7wnj2 95.statistical sampling 统计抽样
HOw hl 17 GyE=Uu 96.tolerable error 可容忍误差
,uw&)A ,iyIF~1~#> 97.the risk of under reliance 信赖不足风险
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g/E;OcFaO M]W4S4&Y= 99.the risk of incorrect rejection 误拒风险
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qnQF]4 100. the risk of incorrect acceptance 误受风险
5u&jNU5m_ }N[sydL 101.working trial balance 试算平衡表
bIH2cJ ex['{|a{ 102.index and cross-referencing 索引和交叉索引
`XD$1> K,R Ia0) 103.cash receipt 现金收入
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& cr!I"kTgD 104.cash disbursement 现金支出
ka5>9E -{<%Wt9 105.bank statement 银行对账单
ILQg@Jl us]ah~U6A 106.bank reconciliation 银行存款余额调节表
aCMcu\rd [AU1JO`\" 107.balance sheet date
资产负债表日
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"}. Y}Ov`ZM!r 108.net realizable value 可变现净值
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Wr^CX 109.storeroom 仓库
PvM<#zq_ iU3co|q7 110.sale invoice 销售发票
DQ~@=%?ni FPqgncBHK 111.price list 价目表
BG|Kw)z*KM 3"B|w^6'2 112.positive confirmation request 积极式询证函
"?Y0Ng[ 7(oxmv}#Q 113.negative confirmation request 消极式询证函
E/am^ TO` L4dbrPE*0 114.purchase requisition 请购单
wCdUYgsPT" J3$ihH
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;[|x5o/< E1>3 [3 116.gross margin 毛利
u%T.XgY=j k'{lo_ 117.manufacturing overhead 制造费用
3(C
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rsIjpPa gU8'7H2 119.inventory-taking 存货盘点
5tf/VT h rZ\ O?j 120.bond certificate 债券
!|}>Y h+vKai 121.stock certificate 股票
UH)A n:9 pIh@!C 122.audit report 审计报告
>si<VCO T$+}Srb 123.entity 被审计单位
d+/d)cu upX/fLc 124.addressee of the audit report 审计报告的收件人
SQEXC*08 ov|s5yH8e 125.unqualified opinion 无保留意见
`]fY9ZDKs Hiw{1E:rW 126.qualified opinion 保留意见
;ymUMQ%;/ )EO$JwQ 127.disclaimer of opinion 无法表示意见
{6~W
2zX& =LuA[g 128.adverse opinion 否定意见
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Iv[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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