61.assessed level of material misstatement risk 重大错报风险的评估水平
Gn>~CoFN &n9srs 62.simall business 小规模企业
0uhIJc'2 'aJm4W&j 63.accounting system
会计系统
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yv y0\ = F 64.test of control 控制测试
2/RW( U @h)X3X 65.walk-through test 穿行测试
%)PQomn? T74."Lo# 66.communication 沟通
{^6<Ohe4j }`D-]/T8. 67.flow chart 流程图
PLs(+>H c2Up<#t 68.reperformance of internal control 重新执行
&d&nsQ HVaKy+RU 69.audit evidence
审计证据
Vo(V<2lw} `!7QegJa" 70.substantive procedures 实质性程序
4KZ)`KPE SS"Z>talw 71.assertions 认定
AS]jJc^ :B1a2Y^" 72.esistence 存在
q a}=p 7,,#f&jP 73.occurrence 发生
ZY-mUg <hzuPi@ 74.completeness 完整性
T8\%+3e. $Y<(~E$FX 75.rights and obligations 权利和义务
>&l{_b\k 8I%N^G 76.valuation and allocation 计价和分摊
+8|r_z\A5a \aB"D=P\ok 77.cutoff 截止
u,),kj< V|G[j\]E< 78.accuracy 准确性
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[\ YV"LM6` 79.classification 分类
tqT-9sEXX. 2~q(?wY 80.inspection 检查
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p="K4E8~H 81.supervision of counting 监盘
&$hT27A>k ;P2(C >| 82.observation 观察
Y~uqKb;A 2mVLR;s{_ 83.confirmation 函证
?*A"#0 iMXK_O% 84.computation 计算
jN^09T49 2Ik@L, 85.analytical procedures 分析程序
aIABx!83> } P/
x@N 86.vouch 核对
p:gM?2p1 }Q%fY(bp 87.trace 追查
<|_b: ?ne!LDlE| 88.audit sampling 审计抽样
h2#S ? }t9A#GOz 89.error 误差
fE&wtw{gi &yQM8J~ 90.expected error 预期误差
1[r; \J?5Kl[*c 91.population 总体
ht@s!5\LK y6!Zt}m 92.sampling risk 抽样风险
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}- 93.non- sampling risk 非抽样风险
>!|(n@ 4<QSot 94.sampling unit 抽样单位
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L[ 95.statistical sampling 统计抽样
8ncgTCH: Z,bv D'u 96.tolerable error 可容忍误差
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|&8- POCF T0R} 97.the risk of under reliance 信赖不足风险
VIjsz42C o4g<[X) 98.the risk of over reliance 信赖过度风险
K;_.WzWD= Sk 10"D B/ 99.the risk of incorrect rejection 误拒风险
!rMl" Y[ =#c?g Wb56 100. the risk of incorrect acceptance 误受风险
CF k^(V" OY/sCx+c 101.working trial balance 试算平衡表
)wwQv2E KGI0|Z]n~ 102.index and cross-referencing 索引和交叉索引
h7H#sL[^ _F1{<" 4 103.cash receipt 现金收入
#Ua+P(1q g)Byd\DS 104.cash disbursement 现金支出
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w-o0 105.bank statement 银行对账单
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iEf6oM 106.bank reconciliation 银行存款余额调节表
@BZ6{@* Sh_ =dzM 107.balance sheet date
资产负债表日
a+CHrnU\; B R-(@ 108.net realizable value 可变现净值
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t {A2SG#} 109.storeroom 仓库
n_n0Q}du RJ_ratKN*g 110.sale invoice 销售发票
fFfH9 cl! {t$
vsR 111.price list 价目表
Upr:sB F%Lniv/N 112.positive confirmation request 积极式询证函
%&yD^q_ Qj? G KO 113.negative confirmation request 消极式询证函
cf|<~7 ?zKVXK7}0 114.purchase requisition 请购单
b+NF:-fO d{f
3R8~Q. 115.receiving report 验收报告
9Osjh G j}chU'if 116.gross margin 毛利
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%$z&<! ;C%D+"l1g 117.manufacturing overhead 制造费用
R.R(|!w> $.}fL;BzVz 118.material requisition 领料单
_1c'~; 8kih81tx"U 119.inventory-taking 存货盘点
'f<0&Ci8 P sD+? 120.bond certificate 债券
yg "u^*r& )}?'1ciHI 121.stock certificate 股票
+b]g; I<.3"F1} 122.audit report 审计报告
%#NaM\=8v kRskeMr:Rd 123.entity 被审计单位
0z."6r f3-=?Z 124.addressee of the audit report 审计报告的收件人
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BpCzmU 125.unqualified opinion 无保留意见
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[ ]}F_nc2L 126.qualified opinion 保留意见
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v [S":~3^B6 127.disclaimer of opinion 无法表示意见
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1r$ kAf:_0?6 128.adverse opinion 否定意见
B{QY-F~ p0uQ>[NV0 查看《
注会考试《审计》中的128个英文单词(一) 》
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