61.assessed level of material misstatement risk 重大错报风险的评估水平
rxI?|}4 bo$xonV @y 62.simall business 小规模企业
qp"gD-,-o 2"'0OQN0\ 63.accounting system
会计系统
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gA2Il8K 64.test of control 控制测试
\'GX^0yK 8/-GrdyE 65.walk-through test 穿行测试
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66.communication 沟通
_q)`Y:2 jXGr{n 67.flow chart 流程图
'hVOK(o0 {3$ge 68.reperformance of internal control 重新执行
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[{c 69.audit evidence
审计证据
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@ e&8pTD3 70.substantive procedures 实质性程序
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@ 71.assertions 认定
>J 3N,f :QUZ 7^u 72.esistence 存在
<hZA$.W3 }qc[ysDK] 73.occurrence 发生
(vz)GrH> ^\e:j7@z 74.completeness 完整性
=Q.2:*d. &%fy 75.rights and obligations 权利和义务
kzLj1Ix2 6IPhy.8 76.valuation and allocation 计价和分摊
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fO1F 78.accuracy 准确性
qOZc}J0 17$JBQ,[ 79.classification 分类
.2.$Rq q}ZZqYk 80.inspection 检查
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Mv@eA" k#JFDw\ 81.supervision of counting 监盘
m1]rLeeEt l"IBt: 82.observation 观察
WT'P[RU2 ,BW^j.7 83.confirmation 函证
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ghQ#dZ]& #ZCgpg$wM 84.computation 计算
6\\B{%3R2 x@v,qF$K 85.analytical procedures 分析程序
u<!!%C~+= >kz5azV0 86.vouch 核对
.Z8 x!!Q* ItYG9a 87.trace 追查
70lb6A YDi_Gl$ 88.audit sampling 审计抽样
fS1N(RZ1 P6i4Dr 89.error 误差
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B g}ciG!0 90.expected error 预期误差
u\^<V) >|6[uKrO 91.population 总体
C(?>l.QGw m?;)C~[ 92.sampling risk 抽样风险
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H7U 94.sampling unit 抽样单位
fa\<![8LAU BB--UM{7 95.statistical sampling 统计抽样
*S~. KW [ M`BD]{tN} 96.tolerable error 可容忍误差
0m7J'gm{ [xO^\oQa=c 97.the risk of under reliance 信赖不足风险
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k_ aNn < NW 98.the risk of over reliance 信赖过度风险
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U QXT&w ?.\CUVK 100. the risk of incorrect acceptance 误受风险
ppb]RN|) <~"q z*_ 101.working trial balance 试算平衡表
{(D$Xb "uTzmm$ 102.index and cross-referencing 索引和交叉索引
;lW0p8 u\Fq\_ 103.cash receipt 现金收入
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Y<w2_ +( fU>"d>6!S 105.bank statement 银行对账单
b'Mg k/?+jb 106.bank reconciliation 银行存款余额调节表
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资产负债表日
+Y)rv6}m 0RtqqNFD 108.net realizable value 可变现净值
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109.storeroom 仓库
wF?THkdFo ^:{l~~9iKp 110.sale invoice 销售发票
;OPz T9 7k+UCiu> 111.price list 价目表
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XHRt ZN%$k-2 112.positive confirmation request 积极式询证函
!rTh+F* 3<m"z9$ 113.negative confirmation request 消极式询证函
RBt"7 ' j\@s pbE@ 114.purchase requisition 请购单
`@?l{ <\X4_sdy 115.receiving report 验收报告
{s=QwZdR ,8+SQo#3 116.gross margin 毛利
WZ6!VE{ :!g|0CF_ 117.manufacturing overhead 制造费用
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W`6nMFg r6PiZgR 120.bond certificate 债券
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<J 122.audit report 审计报告
kl3#&>e /A|ofAr) 123.entity 被审计单位
Qs#v/r 2}~1poyi> 124.addressee of the audit report 审计报告的收件人
DrHMlk5 VI" ,E} 125.unqualified opinion 无保留意见
>@h0@N 7lR(6ka&/ 126.qualified opinion 保留意见
VaVKWJg$ o)"}DeV$& 127.disclaimer of opinion 无法表示意见
iu*u|e cO)GiWE 128.adverse opinion 否定意见
HmbTV(lC &rcr])jg[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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