61.assessed level of material misstatement risk 重大错报风险的评估水平
;4qalxzu :cynZab 62.simall business 小规模企业
@XIwp2A{+ 9(X
*[X# 63.accounting system
会计系统
aO<d`DTyJ P{>
T?-Hj 64.test of control 控制测试
xD1wHp!+ 0]HK(,/h 65.walk-through test 穿行测试
R*&3i$S uwQ4RYz 66.communication 沟通
fZ
%ZV czZ-C +}% 67.flow chart 流程图
5~[Fh2+ T2(+HI2 68.reperformance of internal control 重新执行
EvECA,!i =)I{KT:y 69.audit evidence
审计证据
54^hBejQ q?0goL 70.substantive procedures 实质性程序
3t_5Xacj \Fj4Gy?MW 71.assertions 认定
g)p[A 4 V&}Z# 9Dx 72.esistence 存在
3=K-+dhk|t ljf9L:L 73.occurrence 发生
~~fL`"
92tb`' 74.completeness 完整性
@%fkW"y: #{?oUg>$ 75.rights and obligations 权利和义务
UNAuF8>K eBN>|mE4N 76.valuation and allocation 计价和分摊
:iWV:0)P LnyA 5T 77.cutoff 截止
?<}qx`+%Q b~~}(^Bg 78.accuracy 准确性
oDP|>yXC) -OW$ 79.classification 分类
/kWWwy<
dJ;;l7":~ 80.inspection 检查
Ud9\;Qse V\xQM; 81.supervision of counting 监盘
[a
Z)*L
; QMsnfG 82.observation 观察
EXi+pm =1JRu[&]8 83.confirmation 函证
i@;a%$5 g!QumRF 84.computation 计算
U!`'Qw; DxD0iJ=W 85.analytical procedures 分析程序
tO0+~Wm )-
\w
86.vouch 核对
XDWERvIj y7Ub~qU 87.trace 追查
0qZ)$YKq VcL 88.audit sampling 审计抽样
-Tt}M#W 0jS/U|0 89.error 误差
V:+bq`
QRjt.Ry| 90.expected error 预期误差
@rF\6I YsDl2P 91.population 总体
f_\-y&)+* JQCwI`%i 92.sampling risk 抽样风险
g\Zk*5( =1(BKk> 93.non- sampling risk 非抽样风险
t5qAH++axN _aGdC8%[ 94.sampling unit 抽样单位
O^:h _L utE:HD.PN 95.statistical sampling 统计抽样
|)_R
bqZ a]k&$ 96.tolerable error 可容忍误差
#(H_w4 !RD,:\5V 97.the risk of under reliance 信赖不足风险
izw}25SW }X?*o`sW 98.the risk of over reliance 信赖过度风险
R;yAqr29 yKI.TR# 99.the risk of incorrect rejection 误拒风险
n\YxRs7
hF KWUz]>Z 100. the risk of incorrect acceptance 误受风险
+g[B &A!d+ ..:V3]-D 101.working trial balance 试算平衡表
mI0r,Z*+M ,W-0qN&%/ 102.index and cross-referencing 索引和交叉索引
#jJcgR< l_%~X9" 103.cash receipt 现金收入
1`t?5|s>
QhUraZ 104.cash disbursement 现金支出
Y<+4>Eh a*hThr+$M 105.bank statement 银行对账单
rZv+K/6*M -(.7/G'Vk> 106.bank reconciliation 银行存款余额调节表
6~S0
t1/t? #V6
-* 107.balance sheet date
资产负债表日
ni>
;8O]= WdAGZUp 108.net realizable value 可变现净值
=1VH5pVr} A] 9JbNV 109.storeroom 仓库
u2<h<}Y qrc/Q;$ 110.sale invoice 销售发票
B>ZPn6?y >B
111.price list 价目表
G#:!wI l'T0< 112.positive confirmation request 积极式询证函
81cmG`G7 =@ZtUjcJx 113.negative confirmation request 消极式询证函
R!,)?j; Z L</ 114.purchase requisition 请购单
to 6Q90( [u80-x< 115.receiving report 验收报告
zIFL?8!H9{ ][nUPl 116.gross margin 毛利
EC'bgFe GJs[m~`8# 117.manufacturing overhead 制造费用
fJ2{w[ne e9_+$Oo
118.material requisition 领料单
MF}Lv1/[-J )yW_O: 119.inventory-taking 存货盘点
]F;]<_ b]BA,D4 120.bond certificate 债券
zDyeAxh4 vs|6ww 121.stock certificate 股票
g{hA,-3 )`mF.87b&h 122.audit report 审计报告
8
-;ZPhN& qk,y |7p 123.entity 被审计单位
%k
#Nu ;/ KF3
% 124.addressee of the audit report 审计报告的收件人
IGT_
5te ~q(C j"7 125.unqualified opinion 无保留意见
{K4t8T] 2bnIT>( 126.qualified opinion 保留意见
\)ZX4rs{8 lMez!qx,= 127.disclaimer of opinion 无法表示意见
' u};z:t -_DiD^UcXn 128.adverse opinion 否定意见
]wpYxos $L8s/1up 查看《
注会考试《审计》中的128个英文单词(一) 》
8'"/gC{