61.assessed level of material misstatement risk 重大错报风险的评估水平
mP)<;gm, 8<g_JW[% 62.simall business 小规模企业
)W@H ]'aGoR 63.accounting system
会计系统
b'N"?W^YQ NRKAEf_#w 64.test of control 控制测试
c3lfmTT6^ V,uhBMT# 65.walk-through test 穿行测试
nDvny0^a b)u9#%Q 66.communication 沟通
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FFgy=F 67.flow chart 流程图
l!ye\ ZUyM:$ 68.reperformance of internal control 重新执行
IEzZ$9,A5 )^!-Aj\x 69.audit evidence
审计证据
$`'^&o;&f 0 EXAdRR 70.substantive procedures 实质性程序
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8I C(( 71.assertions 认定
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[jumq1 4PUM.% 74.completeness 完整性
?=IbiT #U/B,`= > 75.rights and obligations 权利和义务
$)@zlnU Dz)bP{iq" 76.valuation and allocation 计价和分摊
y&__2t^u McnP>n 77.cutoff 截止
XB;;OP12 1'_OM h*; 78.accuracy 准确性
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qW)R{% 79.classification 分类
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Q" <R{\pz2w 80.inspection 检查
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mYi& 81.supervision of counting 监盘
wU#Q>ut'% `bC_J,>_ 82.observation 观察
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'Ds! 1 *-58N* 83.confirmation 函证
YgWnPp OClY,@ 84.computation 计算
w\t{' R4qk/@]t 85.analytical procedures 分析程序
103Ik6.o h V8A<VT 86.vouch 核对
\+Cp<Hv+ 56':U29.] 87.trace 追查
50H [u| hrAI@.Bo 88.audit sampling 审计抽样
Dkdm~~Rr 7SqsVq`[~ 89.error 误差
Bv=Z*"Fv Tf0#+6 1> 90.expected error 预期误差
fCVSVn"o Vk_L*lcN 91.population 总体
`aI%laj&M g*]<]%Py" 92.sampling risk 抽样风险
9Pb0Olh U&eLj"XZ 93.non- sampling risk 非抽样风险
etDB|(,z q{_buTARq 94.sampling unit 抽样单位
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br{u ja>T nfu 95.statistical sampling 统计抽样
$4M3j%S Y|lMa?\E 96.tolerable error 可容忍误差
LQQhn{[D [}AcCXg`L 97.the risk of under reliance 信赖不足风险
V?rI,'F>N FP\[7?ZLn 98.the risk of over reliance 信赖过度风险
r-V./M@L 0bd.ess 99.the risk of incorrect rejection 误拒风险
p{U8z\ =Tj0dfO|" 100. the risk of incorrect acceptance 误受风险
-J6}7>4^8} )i>KYg w 101.working trial balance 试算平衡表
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{ 0!zWXKX 102.index and cross-referencing 索引和交叉索引
x-W0 h ><DE1tG 103.cash receipt 现金收入
r:o!w7C:a ;}PL/L$L6; 104.cash disbursement 现金支出
bBQp:P?E fAm2ls7c 105.bank statement 银行对账单
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aEy Ar$LA"vu4 106.bank reconciliation 银行存款余额调节表
2-CK:)n/# >pYgF=J 107.balance sheet date
资产负债表日
F`N*{at _8`|KY 108.net realizable value 可变现净值
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>9klh-f 109.storeroom 仓库
a|>MueJ Yk5kC0B 110.sale invoice 销售发票
["7}u^z@<+ 8L@di Y 111.price list 价目表
LSs={RD2+p _96&P7 112.positive confirmation request 积极式询证函
'F~u \m=E Xgm7>=l 113.negative confirmation request 消极式询证函
,s)H% #-`lLI:w0 114.purchase requisition 请购单
oa4}GNH iOyYf!yg 115.receiving report 验收报告
*SW,pHYnLb ^Ve^}|qPc 116.gross margin 毛利
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%|I|Mc 117.manufacturing overhead 制造费用
)>/c/B v 3NaX. 118.material requisition 领料单
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N4:'X6u; q}!4b'z^ 120.bond certificate 债券
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p#kC#{<nE JjmL6(*ui 122.audit report 审计报告
(X9V-4 W< n`[ 123.entity 被审计单位
r~TT c)2 cm]]9z_< 124.addressee of the audit report 审计报告的收件人
=~h54/#[I Hj!)S&y,$ 125.unqualified opinion 无保留意见
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:@#H 1 W0; YcT] 126.qualified opinion 保留意见
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zy^(%a Q@8[q l1l 127.disclaimer of opinion 无法表示意见
>4\xcL $o/>wgQY- 128.adverse opinion 否定意见
VPHCPGrk WdT|xf.Q& 查看《
注会考试《审计》中的128个英文单词(一) 》
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