61.assessed level of material misstatement risk 重大错报风险的评估水平
,[nm_^R*\ 7.+#zyF 62.simall business 小规模企业
=4 X]gW 8Z2.`(3c[ 63.accounting system
会计系统
-n? g~(/P V=:_ d, 64.test of control 控制测试
a/uo}[Y N|2y"5 65.walk-through test 穿行测试
2`=6 %s
=N|kn<h4 66.communication 沟通
l48k< 9(!]NNf! 67.flow chart 流程图
3v!~ cC~cI '~wpP=<yyF 68.reperformance of internal control 重新执行
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N' ,A5) <} 69.audit evidence
审计证据
SgE/!+{ BXUF^Hj% 70.substantive procedures 实质性程序
KIVH!2q; ,`8Y8 71.assertions 认定
5H:@8,B &(xUhX T 72.esistence 存在
K$REZe s-V
SH 73.occurrence 发生
i$-#dc2qY [[)_BmS5r 74.completeness 完整性
uC]Z8&+obb )-/gLZsx 75.rights and obligations 权利和义务
]wuy_+$ .#5l$[' 76.valuation and allocation 计价和分摊
O:.,+,BH O hR1Jaed 77.cutoff 截止
[ev-^[ y^FOsr 78.accuracy 准确性
9''p[V.3 yD)"c. 79.classification 分类
:a<hQ|p 1;W=!Fx 80.inspection 检查
aN^IP ]R_G{% 81.supervision of counting 监盘
q?~Rnv px9>:t[P 82.observation 观察
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~hO" 83.confirmation 函证
P?3{z="LzJ LN!W(n( 84.computation 计算
I*1S/o_xI zb2K;%Qs+f 85.analytical procedures 分析程序
f(u&XuZ ]X" / yAn 86.vouch 核对
iY.eJlfH |tG+iF@4 87.trace 追查
F$hZRZ <4D%v"zRP 88.audit sampling 审计抽样
;WI]vn _JOP[KHb 89.error 误差
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3=Eq&"W Z|`fHO3j 90.expected error 预期误差
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LQ<iF 91.population 总体
GFR!n1Hv *e<_; Kr? 92.sampling risk 抽样风险
V8'`nuC+ /=
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iP 93.non- sampling risk 非抽样风险
o?!uX|Fy [b5(XIGUN} 94.sampling unit 抽样单位
\X@IkL$r XU#,Bu{ 95.statistical sampling 统计抽样
<7gMl b]`^KTYK 96.tolerable error 可容忍误差
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10:%WGc dB`b9)Tk0z 97.the risk of under reliance 信赖不足风险
cTj~lO6 La}o(7=s 98.the risk of over reliance 信赖过度风险
Y(GW0\< VC=6uB 99.the risk of incorrect rejection 误拒风险
hh&Js'd #Si|! 100. the risk of incorrect acceptance 误受风险
M1uP\Sa # ,P(isEZ" 101.working trial balance 试算平衡表
9N}W(> W#45a.v
102.index and cross-referencing 索引和交叉索引
3zb)"\(R `D)S-7BR 103.cash receipt 现金收入
A[ 1)!e .! j#3J..u 104.cash disbursement 现金支出
2k3 z'RLG ]h
UKuef
105.bank statement 银行对账单
WOH9%xv {Tx 3$eU 106.bank reconciliation 银行存款余额调节表
|Q u_E v@,XinB[ 107.balance sheet date
资产负债表日
/\~W$.c /'+4vXc@ 108.net realizable value 可变现净值
hgj0tIi/ O<a3DyUa; 109.storeroom 仓库
kGj]i@(PA4 L{K*~B -p 110.sale invoice 销售发票
QX/]gX ]n1D1 111.price list 价目表
X)NWX9^;' ok=40B99T 112.positive confirmation request 积极式询证函
h*l4Y!7 .
/)j5M 113.negative confirmation request 消极式询证函
z9fNk% 0hZxN2r 114.purchase requisition 请购单
;q&Z9lm ZE ^u .>5 115.receiving report 验收报告
&"O_wd[+: 9!S^^;PN& 116.gross margin 毛利
UNY@w=]< V*kzn
m 117.manufacturing overhead 制造费用
9T]va]w?# Ebbe=4 118.material requisition 领料单
\y,;Cfl< ujNt(7Cz 119.inventory-taking 存货盘点
_3zU,qm+ >2t
cEz% 120.bond certificate 债券
p1uN]T7> ec`>KuY 121.stock certificate 股票
z}mvX.j7 mC"7)&,F 122.audit report 审计报告
TwwIt5_fN ,FS?"Ni 123.entity 被审计单位
>T(M0Tkt e)br`CD% 124.addressee of the audit report 审计报告的收件人
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Q{`@
G"' 125.unqualified opinion 无保留意见
kEx8+2s=M dgm+U%E 126.qualified opinion 保留意见
TR|;,A[%v# 4=UI3 2v3 127.disclaimer of opinion 无法表示意见
j@_nI~7f} tc5M$b3^2 128.adverse opinion 否定意见
7ia"u+Y i$g|?g~] 查看《
注会考试《审计》中的128个英文单词(一) 》
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