61.assessed level of material misstatement risk 重大错报风险的评估水平
[?#-JIZ3T ;\t(c 62.simall business 小规模企业
Dz+R Q`Vn U66oe3W 63.accounting system
会计系统
92L{be;SY Fi"TY^-E; 64.test of control 控制测试
*.
;
}v@ IF|%.%I$!U 65.walk-through test 穿行测试
DJHE6XJ
6}PoBhgSg- 66.communication 沟通
}Yp]A uB35CRd 67.flow chart 流程图
YCNpJGM ">S.~'ds 68.reperformance of internal control 重新执行
P87qUC eh$T
3_#q 69.audit evidence
审计证据
ZAMS;e+e i- r y5x 70.substantive procedures 实质性程序
LzkwgcR xsXf_gGu 71.assertions 认定
!,PoH S|ADu]H( 72.esistence 存在
F%
K}&3 *5;#+%A 73.occurrence 发生
1FmVx Cg&cz]*q| 74.completeness 完整性
84maX' <US!XMrCg 75.rights and obligations 权利和义务
%ck/ Z woR }=\K 76.valuation and allocation 计价和分摊
ZNG{:5u, 1fb!sbGD.k 77.cutoff 截止
xGymQ|y84 Hsz).u 78.accuracy 准确性
~UV$(5&- XxE>KeP 79.classification 分类
fHwr6"DJ d!]_n|B@9 80.inspection 检查
Iw) 'Yyg _M7NL^B& 81.supervision of counting 监盘
q3R?8Mb qct:xviH<| 82.observation 观察
1]Gp\P} j4.deQ, 83.confirmation 函证
I%31MU9 ~gvw6e*[ 84.computation 计算
XvspE}~y {H%1sI 85.analytical procedures 分析程序
`@|Kx\y4=j <',bqsg[ 86.vouch 核对
"+:IA|1wD >R}p*=J 87.trace 追查
t@\op}Z-M iu6NIy7D 88.audit sampling 审计抽样
9 ~$'? +cnBEv~y 89.error 误差
3F6=/ L5yv}:.U
90.expected error 预期误差
Ro|%pT
S^4T#/ 91.population 总体
eC41PQ3=1' 'VTLp.~G~ 92.sampling risk 抽样风险
zwJVi9sO Kwa$5qZI 93.non- sampling risk 非抽样风险
OAXF=V F# H '(Ky 94.sampling unit 抽样单位
T.p:`}M
a &*wc` U 95.statistical sampling 统计抽样
Qcf5*]V ==pGRauq 96.tolerable error 可容忍误差
;J3
(EB COf>H0^%Q 97.the risk of under reliance 信赖不足风险
L
H`z '7&/ Y^@Nvt$<K 98.the risk of over reliance 信赖过度风险
I
z[ T.$9 bR}{xHe 99.the risk of incorrect rejection 误拒风险
-<tfbaA rVo?I 100. the risk of incorrect acceptance 误受风险
B> LL
* Fb{kql= 101.working trial balance 试算平衡表
MKN],l
N >?Ps5n]b 102.index and cross-referencing 索引和交叉索引
>AT T<U= @(mXiK 103.cash receipt 现金收入
7D%}(pX vCh/%7+ 104.cash disbursement 现金支出
^|1)6P}6 zn@yt%PCV 105.bank statement 银行对账单
#n8jn# APA:K9jD 106.bank reconciliation 银行存款余额调节表
]TmxCTVL CAl]Kpc 107.balance sheet date
资产负债表日
b];p/V#
< p/k6}Wl 108.net realizable value 可变现净值
nmZ
J%n CUR70[pB) 109.storeroom 仓库
$
h( B2 } QqmDK. 110.sale invoice 销售发票
^
|^Q( ;{k`nv_6 111.price list 价目表
s;;"^5B. <x|
P} 112.positive confirmation request 积极式询证函
|Vs?yW pjP
R3
r 113.negative confirmation request 消极式询证函
Dqw?3 KB \)Bws ` 114.purchase requisition 请购单
D!oELZ3 +=/FKzT< 115.receiving report 验收报告
Uxyj\p cj!Ew}o40D 116.gross margin 毛利
xC,;IS k, RvPC7,vh 117.manufacturing overhead 制造费用
mw*BaDN@Q LT3ViCZ-n 118.material requisition 领料单
85
5JAf
NJ;D Qv 119.inventory-taking 存货盘点
+W6QtB6 hZobFf 120.bond certificate 债券
5k^UZw : 6
*FnKD 121.stock certificate 股票
;m+*R/ E?z~)0z2` 122.audit report 审计报告
`;9Z?]}` AMhHq/Dw 123.entity 被审计单位
\MA4> x]Nk T 124.addressee of the audit report 审计报告的收件人
kT+Idu VNmQ'EuV}2 125.unqualified opinion 无保留意见
,/=Fm EC4RA'Bg1k 126.qualified opinion 保留意见
/
*+P}__k \NEXtr`Th 127.disclaimer of opinion 无法表示意见
;ss,x
M%evk4_27 128.adverse opinion 否定意见
Vu/{Hr &C.{7ZNt 查看《
注会考试《审计》中的128个英文单词(一) 》
/>Z`?