61.assessed level of material misstatement risk 重大错报风险的评估水平
BxF qv6]YPP 62.simall business 小规模企业
uk,f}Xc odDt.gQXU 63.accounting system
会计系统
:Kiu*&{ 7(H/|2;-d8 64.test of control 控制测试
zeX?]@]Y STe;Sr&p 65.walk-through test 穿行测试
q9Q4F
<vs.Ucxx 66.communication 沟通
yrw!b\ (C&f~U 67.flow chart 流程图
i^#RiCeo iYnt:C 68.reperformance of internal control 重新执行
?=/l@ d O);V{1P 69.audit evidence
审计证据
S:gP\Atf>
_
0-YsD 70.substantive procedures 实质性程序
`|R{^Sk1o TUG3#PSnm* 71.assertions 认定
xQQ6D P+[R 0QS 72.esistence 存在
c!zu0\[Id $\H>dm 73.occurrence 发生
b> |oU FwyPmtBj 74.completeness 完整性
<javZJ ^#+9v 75.rights and obligations 权利和义务
5@Sb[
za 3hk
A`YSYt 76.valuation and allocation 计价和分摊
;RXv%ML V%))%?3x_ 77.cutoff 截止
\C#Vh7z"2& --FvE|I 78.accuracy 准确性
*N7\d9y di"*K*~y 79.classification 分类
bbz86]AhY `+U-oqs 80.inspection 检查
=&vV$UtV *{uu_
O 81.supervision of counting 监盘
l!
GPOmf9` %lujme 82.observation 观察
d%WFgf} bcQ$S;U) 83.confirmation 函证
~!@a p0Vw@R= 84.computation 计算
f.!cR3XgV k7j;'6 85.analytical procedures 分析程序
s;>jy/o0 s 1_A< nt?'R 86.vouch 核对
}RXm=
ArN &`@K/Nf$9 87.trace 追查
44!bwXz8 L;Nm"[` 88.audit sampling 审计抽样
ZW2U9 G*ecM`Bl 89.error 误差
\5Hfe;ny-~ ~#wq sm 90.expected error 预期误差
X4jtti J
g@PhN<9 91.population 总体
d35 ,[ 0
~VniF^ 92.sampling risk 抽样风险
*\emRI> .Ir 5gz 93.non- sampling risk 非抽样风险
m!g
f! 1D 6iJ 94.sampling unit 抽样单位
5@?P 8 E#J+.&2 95.statistical sampling 统计抽样
pbJs3uIR fxjs"rD5 96.tolerable error 可容忍误差
yKi* 8N"e< $cnIsyKWY 97.the risk of under reliance 信赖不足风险
7Y:1ji0l
JBp^@j{_ 98.the risk of over reliance 信赖过度风险
"Q^Ck7 :dK/}S0 99.the risk of incorrect rejection 误拒风险
WJ8i,
7 i&RPYbT{ 100. the risk of incorrect acceptance 误受风险
fs\l*nBig 2}K7(y!?u 101.working trial balance 试算平衡表
@jX[Ho0W' S-*4HV_l 102.index and cross-referencing 索引和交叉索引
L'.7V ~b{ 8e x{N3 103.cash receipt 现金收入
XB
zcbS+ :A>cf} 104.cash disbursement 现金支出
u`3J2,. e+j7dmGa 105.bank statement 银行对账单
Bi9 S1p k68\ _ NUL 106.bank reconciliation 银行存款余额调节表
J;HkR9<C #2s$dI 107.balance sheet date
资产负债表日
s7[du_) ZG3u 108.net realizable value 可变现净值
7']n_-fu h${+{1](6 109.storeroom 仓库
x=(Q$Hl5 (]>=y 110.sale invoice 销售发票
F|Pf-.r`t r3*0`Rup 111.price list 价目表
8c3Qd 9ePG-=5I 112.positive confirmation request 积极式询证函
{1Z8cV UiO%y 113.negative confirmation request 消极式询证函
W1fEUVj V4PI~"4q#1 114.purchase requisition 请购单
E<y0;l?H< kaqH.e( 115.receiving report 验收报告
ux:czZqy R7pdwKD 116.gross margin 毛利
@i U@JE`C <b!nI
N 117.manufacturing overhead 制造费用
~PAF2 ya.!zGH 118.material requisition 领料单
j51Wod<[ %5Q5xw]w3 119.inventory-taking 存货盘点
LQ(z~M0B r)E9]"TAB 120.bond certificate 债券
QQ;<L"VW g<(3wL," 121.stock certificate 股票
~$cz`A D+.<
kY. 122.audit report 审计报告
Y>W$n9d&G2 >zx]%
W 123.entity 被审计单位
RvrZ
tg5 O|wu;1pQ 124.addressee of the audit report 审计报告的收件人
$=3&qg"! ZFYv|2l 125.unqualified opinion 无保留意见
$De1 4 qRi;[` 126.qualified opinion 保留意见
wiHGTaR DO6Tz-%o 127.disclaimer of opinion 无法表示意见
JWQd/ A8tzIh8 128.adverse opinion 否定意见
X
)6}<A RI.6.f1dy 查看《
注会考试《审计》中的128个英文单词(一) 》
+c'b=n9j