61.assessed level of material misstatement risk 重大错报风险的评估水平
Y>i5ubR~ 9aKt (g6 62.simall business 小规模企业
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会计系统
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a{._m 64.test of control 控制测试
X$(Dem ,'c?^ $J|z 65.walk-through test 穿行测试
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[^#Lj %IhUQ6 66.communication 沟通
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tnnx]n 67.flow chart 流程图
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68.reperformance of internal control 重新执行
SdM@7%UK V9cKl[ 69.audit evidence
审计证据
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jt 70.substantive procedures 实质性程序
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F_QV 71.assertions 认定
t~(|2nTO5 @M_p3[c\ 72.esistence 存在
DSX.84 #cdrobJ 73.occurrence 发生
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`1W"Rx! eGr;P aG 74.completeness 完整性
h-+GS% Kg>ehn4S@ 75.rights and obligations 权利和义务
'#Pg:v_ U2TR>0l 76.valuation and allocation 计价和分摊
G}8Zkz@+ LzE$z, 77.cutoff 截止
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lONi 78.accuracy 准确性
4k4 d% ~+OAAkJ9 79.classification 分类
?Q#yf8 <]e 0TU?bk 80.inspection 检查
}?KfL$@$ %S9YjMR@ 81.supervision of counting 监盘
Fh0cOp( qOM" ?av 82.observation 观察
PTZ/jg@71 wcW8"J'AH 83.confirmation 函证
&upM,Jsr* #ssSs]zl 84.computation 计算
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, 85.analytical procedures 分析程序
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HL*: 86.vouch 核对
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o.|P7{v} 87.trace 追查
{a6cA=WTPd 8DLj?M>N 88.audit sampling 审计抽样
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U 89.error 误差
D6L5X/# tkjQSz 90.expected error 预期误差
(u:^4,Z |0N6]%r 91.population 总体
;:DDz /|MHZ$Y9w? 92.sampling risk 抽样风险
su\iUi e:uk``\ 93.non- sampling risk 非抽样风险
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P#o"T4 > 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
nkTpUbS'f? =&~7Q" 96.tolerable error 可容忍误差
c+A$ [ bpgvLZb>s 97.the risk of under reliance 信赖不足风险
oo4aw1d e !2SO*O 98.the risk of over reliance 信赖过度风险
DElrY)3O. o!@}&DE|*L 99.the risk of incorrect rejection 误拒风险
CyXFuk!R xmXuBp:M(R 100. the risk of incorrect acceptance 误受风险
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X&k 101.working trial balance 试算平衡表
v1O 1-aM UI%Z`.& 102.index and cross-referencing 索引和交叉索引
eEl71 )sZJH9[K 103.cash receipt 现金收入
wSd|-e kWMz;{I5*w 104.cash disbursement 现金支出
fPBJ%SZ Nbvs_>N 105.bank statement 银行对账单
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H~:EPFi.( fK{m7?V 107.balance sheet date
资产负债表日
$H8B%rT] 4^(aG7 108.net realizable value 可变现净值
Q&]f9j_ 9y+0Zj+. 109.storeroom 仓库
/P%OXn$i/ !*e1F9k 110.sale invoice 销售发票
~J:]cy)Q cNl NJ 111.price list 价目表
LE}V{%)xD urhOvC$a 112.positive confirmation request 积极式询证函
~YRG9TK Bw/8-:eb 113.negative confirmation request 消极式询证函
1Eh6ti {&ykpu090 114.purchase requisition 请购单
\"pp-str MAQ(PIc>T 115.receiving report 验收报告
).3riR ,n3e8qd 116.gross margin 毛利
XY^]nm-{I IqAML|C 117.manufacturing overhead 制造费用
iY*fp=c9 %k'>bmJ 118.material requisition 领料单
$W]}m"l ey@ccc*sZ9 119.inventory-taking 存货盘点
9 2x)Pc^D Qo~|[]GE 120.bond certificate 债券
U'aJCM Ge7Uety 121.stock certificate 股票
WZM r yNe=9p 122.audit report 审计报告
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D 123.entity 被审计单位
oy-y QYX MfZamu5+F 124.addressee of the audit report 审计报告的收件人
YeS5%?Fk 8b!xMFF" 125.unqualified opinion 无保留意见
/>n!2'! <?>tjCg' 126.qualified opinion 保留意见
A{p_I< JNv@MJb} 127.disclaimer of opinion 无法表示意见
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/8e 128.adverse opinion 否定意见
(q@%eor&} 2m^qXE$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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