61.assessed level of material misstatement risk 重大错报风险的评估水平
AS'%Md&I 2$s2u; 62.simall business 小规模企业
Bw25+l
Px Tqj:C8K{ 63.accounting system
会计系统
6t
F_u D
X_aC$_b 64.test of control 控制测试
uJ
T^=Y ,u_ Z0S M 65.walk-through test 穿行测试
Dbl+izF3 t4v@d 66.communication 沟通
=bJ7!&
liU8OXBl 67.flow chart 流程图
_=-B%m #Ic)]0L 68.reperformance of internal control 重新执行
U'k 0
; .W
s\%S 69.audit evidence
审计证据
c8Je&y8 cPy/}A 70.substantive procedures 实质性程序
a&RH_L jM 3t9Weo) 71.assertions 认定
}\0ei(%H :T )R
;E@ 72.esistence 存在
`IV7\}I| SNtk1pG> 73.occurrence 发生
6|n3e,&A2 A~}5T%qb 74.completeness 完整性
c*.-mS~Z` 'S%H"W\ 75.rights and obligations 权利和义务
oju,2kpH7# ,0a\Ka{^ 76.valuation and allocation 计价和分摊
s>*xAIx
o3YW(%cYR 77.cutoff 截止
T:Nc^QP|tm qWM+!f 78.accuracy 准确性
r4m z _Wqy,
L;J 79.classification 分类
rld
8hFj _;M3=MTM9 80.inspection 检查
DS=$*
Trk 7@
\:l~
{ 81.supervision of counting 监盘
U0U y
C C),i#v 82.observation 观察
Z C<+BKS d}Q%I 83.confirmation 函证
=;Dj[<mJ45 Q[{RNab 84.computation 计算
LUdXAi"f dTjDVq&Hz 85.analytical procedures 分析程序
O,JS*jXl EF6h>"']/ 86.vouch 核对
-Xx4:S 0X3yfrim 87.trace 追查
/>6ECT F3hG8YX 88.audit sampling 审计抽样
McpQ7\*h 'o~gT ;T# 89.error 误差
1YK(oRSDn yzT4D>1, 90.expected error 预期误差
kH8/8 w2db=9 91.population 总体
#q4uS~ eR0$CTSw 92.sampling risk 抽样风险
$<yhEvv /,`OF/% 93.non- sampling risk 非抽样风险
h+ud[atk. /3&MUB*z&y 94.sampling unit 抽样单位
\<ysJgqUG 4jt(tZS 95.statistical sampling 统计抽样
AmC?qoEWQ7 5vg="@O K 96.tolerable error 可容忍误差
Q8MIpa!: HIt
Nd
97.the risk of under reliance 信赖不足风险
@S=9@3m{w; 1jej7p>K 98.the risk of over reliance 信赖过度风险
FgL892[ sM+~x<}0 99.the risk of incorrect rejection 误拒风险
L$BV`JWPw K_@?Q@#YhR 100. the risk of incorrect acceptance 误受风险
'qvj[lpGr vd)zvI 101.working trial balance 试算平衡表
\5 rJ Z"RgqNf 102.index and cross-referencing 索引和交叉索引
u~aRFQ: 2;u
i'B 103.cash receipt 现金收入
$dF3@(p x x4GP2 104.cash disbursement 现金支出
$rI 1|;^ 1)MDnODJ 105.bank statement 银行对账单
UKQ"sC 2 rr=FJ 106.bank reconciliation 银行存款余额调节表
1I{8 | #-@uLc 107.balance sheet date
资产负债表日
%4f.<gz~r| _bi)d201 108.net realizable value 可变现净值
z}B39L 1"L"LU' 109.storeroom 仓库
e"52'zAV- A4cOnG,
110.sale invoice 销售发票
marZA'u%B1 fjVy;qJ32S 111.price list 价目表
RFyMRE!? #
)y/aA 112.positive confirmation request 积极式询证函
RQb}t, F,{mF2U*$ 113.negative confirmation request 消极式询证函
o$buoGSPc {*AA]z?zo 114.purchase requisition 请购单
XS">`9o! uO`MA%
z< 115.receiving report 验收报告
}&t>j[ c%J6!\ 116.gross margin 毛利
qS2Nk.e]o 4a"Fu<q 117.manufacturing overhead 制造费用
z8'1R6nq }}{n|l+R5 118.material requisition 领料单
~e 1l7H;
NOuG# P 119.inventory-taking 存货盘点
=I'3C']Z W S k~"-HL| 120.bond certificate 债券
iBd6&?E?< M[gL7-%w\ 121.stock certificate 股票
P}Kgh7)3 U8w_C\Q 122.audit report 审计报告
<aJQV)]\
/}(d'@8p 123.entity 被审计单位
=d<RgwscJ \ph.c*c 124.addressee of the audit report 审计报告的收件人
/,I cs ba);f[> 125.unqualified opinion 无保留意见
a+E&{pV &~
y)b`r 126.qualified opinion 保留意见
!qj[$x-ns B6Vlc{c5SO 127.disclaimer of opinion 无法表示意见
_!R$a- W(`QbNJ 128.adverse opinion 否定意见
r8J 7zTD& K Lg1(W( 查看《
注会考试《审计》中的128个英文单词(一) 》
_*fNa!@hY