61.assessed level of material misstatement risk 重大错报风险的评估水平
;~]&$2sk wt2S[:!p 62.simall business 小规模企业
PR|Trnd&D RU"w|Qu>pM 63.accounting system
会计系统
<O5;w 6xL=JSi~ 64.test of control 控制测试
T|.Q81.NE 10
#!{].#x 65.walk-through test 穿行测试
!+uMH! 0*3 <} 66.communication 沟通
--.j&w *~!xeL 67.flow chart 流程图
1A E/ILGo {'DP/]nK 68.reperformance of internal control 重新执行
=V5.c+ :VN<,1s9p^ 69.audit evidence
审计证据
m9G,%]4| K+v 250J$- 70.substantive procedures 实质性程序
2 )j\Lg_M ]nX.zE|F 71.assertions 认定
Z~ ?:r e_1mO 5z 72.esistence 存在
]3={o3[: _D,8`na>K 73.occurrence 发生
+ypG<VBx% ''5%5(Y.r 74.completeness 完整性
-m|b2g}"3 CCEx>*E6c 75.rights and obligations 权利和义务
K,IOD
t &]LwK5SR 76.valuation and allocation 计价和分摊
rB4#}+Uq fykN\b 77.cutoff 截止
r`;C9#jZ 7
Ck;LF}>0 78.accuracy 准确性
&us8,x6yg w:Lu 79.classification 分类
21o_9=[^ *<Ddn&_ 80.inspection 检查
awkVjyq X UkqLLzL 81.supervision of counting 监盘
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,j\M* mlVv3mVyR< 82.observation 观察
dlT\VWMha( tjd"05"@: 83.confirmation 函证
4|2$b:t BPG)m,/b 84.computation 计算
[CUJ A .oK7E(Q J 85.analytical procedures 分析程序
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@ tLvli>y@ 86.vouch 核对
1)YFEU&] <rC#1wR4 87.trace 追查
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jv> 5t<]|-i! 88.audit sampling 审计抽样
j}VOr >xz RChY+3,L) 89.error 误差
zHdp'J" W^Rb~b^? 90.expected error 预期误差
<GNOT"z gMGg9U$@ 91.population 总体
BphF+'CM J<BdIKCma 92.sampling risk 抽样风险
I!(yU bv+e'$U3 93.non- sampling risk 非抽样风险
#!5Nbe Rke:*(p*n; 94.sampling unit 抽样单位
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Vc= xg^fM@#m 95.statistical sampling 统计抽样
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wzXsx F4&N;Zm2 96.tolerable error 可容忍误差
%om7h$D=` )F$Stg3e 97.the risk of under reliance 信赖不足风险
v'>Yc#VJ K%gFD?{^q 98.the risk of over reliance 信赖过度风险
Za f) up1aFzY|6x 99.the risk of incorrect rejection 误拒风险
AO]lXa |X.z|wKT6 100. the risk of incorrect acceptance 误受风险
z8!u6odu % )KuvG:+9W 101.working trial balance 试算平衡表
d+;wDu &q<8tTW5 102.index and cross-referencing 索引和交叉索引
lET)<V(Y Kje+Niz7 103.cash receipt 现金收入
6wd]X-G++ wMUnZHd{| 104.cash disbursement 现金支出
JdRs=#X >ahj|pm 105.bank statement 银行对账单
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kKABow .UYpPuAkn 106.bank reconciliation 银行存款余额调节表
yTn@p(J >YfOR%mS4 107.balance sheet date
资产负债表日
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rOh VM!x)i9z 108.net realizable value 可变现净值
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PM \nHlI=!P 109.storeroom 仓库
iN*>Z(b" Vj]kJ,j\
y 110.sale invoice 销售发票
)q^vitkjup G8s`<:9* 111.price list 价目表
Za6oYM_z mqHt%RX 112.positive confirmation request 积极式询证函
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m N 93E;B 113.negative confirmation request 消极式询证函
^%d{i'9? u J`&hX 114.purchase requisition 请购单
zoJ;5a.3B oW[,EW+u 115.receiving report 验收报告
`Z/ IW }$)<k 116.gross margin 毛利
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|l% t0>{0 5 117.manufacturing overhead 制造费用
c7F&~RLC
c6HU'%v 118.material requisition 领料单
(<l2 ^H ;Kf|a}m - 119.inventory-taking 存货盘点
F^YIZ,=p! ]~^/w}(K 120.bond certificate 债券
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N 121.stock certificate 股票
W~%~^2g ;k xu=B 122.audit report 审计报告
iy]}1((hR cDiz!n*.q 123.entity 被审计单位
$5b|@ 0 MIMs# 124.addressee of the audit report 审计报告的收件人
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UTQKlwPa 125.unqualified opinion 无保留意见
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7fZl%yl 126.qualified opinion 保留意见
Zir`IQ$ <L~xR5 127.disclaimer of opinion 无法表示意见
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6#L mM}Ukmy 128.adverse opinion 否定意见
n@;x!c< + |y%].y) 查看《
注会考试《审计》中的128个英文单词(一) 》
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