61.assessed level of material misstatement risk 重大错报风险的评估水平
9_pOV%Qs 6Q9S~YYq 62.simall business 小规模企业
j(\jYH> i- r y5x 63.accounting system
会计系统
GK:pt8= 3(La)|k 64.test of control 控制测试
}L|XZL_Jo# 6-uB[$ko 65.walk-through test 穿行测试
z>W'Ra6 5[$jrG\! 66.communication 沟通
z@J;sz )rv<" 67.flow chart 流程图
>"+bL6# u<
.N\/ 68.reperformance of internal control 重新执行
@KC;"u'C <2 S?QgR, 69.audit evidence
审计证据
ZNG{:5u, 1fb!sbGD.k 70.substantive procedures 实质性程序
/<oBgFMoJ JV9Ft,xk 71.assertions 认定
|HB -AU!c^-o 72.esistence 存在
OPVcT QsH Fk5) 73.occurrence 发生
< 5#}EiT5 &(HI
BF'O 74.completeness 完整性
5*7
\Yjk? w97B)Kn6 75.rights and obligations 权利和义务
k/V:QdD Sb j4.deQ, 76.valuation and allocation 计价和分摊
*Ldno`1O *>p#/'_E 77.cutoff 截止
[\e2 ID; n:[GK_ 78.accuracy 准确性
8?&u5 S4BU ! 79.classification 分类
>pn5nn1a B>W!RyH8o 80.inspection 检查
"#a,R^J xBi``x2eY 81.supervision of counting 监盘
Qape DU; DG"Z: ^`* 82.observation 观察
vS'5Lm |#=4]]>m 83.confirmation 函证
" )_-L8 'w5g s}1D 84.computation 计算
~!{y3thZ :IlJQ{=W 85.analytical procedures 分析程序
wsLfp82 IQ"9#{o 86.vouch 核对
",qJG]_ < F[5\
x0 87.trace 追查
1 ojy_ :Pf2oQ 88.audit sampling 审计抽样
2k$~Mv@L
Gt;59} 89.error 误差
J 4OgV? 1#<KZN =$ 90.expected error 预期误差
Z,jK(7D(
c$HZvv 91.population 总体
Y^@Nvt$<K h^$c 92.sampling risk 抽样风险
bR}{xHe -<tfbaA 93.non- sampling risk 非抽样风险
i+HHOT ,HE +|y# 94.sampling unit 抽样单位
R59'KR2? |}>;wZ[7 95.statistical sampling 统计抽样
J<'I.KZ\z
<c&6M 96.tolerable error 可容忍误差
tX#8G09G+ sjj*7
i* 97.the risk of under reliance 信赖不足风险
5<y pK`Kq ;K9rE3
98.the risk of over reliance 信赖过度风险
[10;Mg <>FpvdB 99.the risk of incorrect rejection 误拒风险
oj1,DU cc^ [u+ 100. the risk of incorrect acceptance 误受风险
RIO4`, 4D-4BxN* 101.working trial balance 试算平衡表
rpu{YC1C% ~Z#jIG<?g 102.index and cross-referencing 索引和交叉索引
%!i|"FNc )6
_+ 103.cash receipt 现金收入
T1Q c?5K^ xi
=\] 104.cash disbursement 现金支出
KLn.vA. a5AD$bP 105.bank statement 银行对账单
41[1_ p( h^}r$k_n 106.bank reconciliation 银行存款余额调节表
c$>$2[*= A#6\5u 107.balance sheet date
资产负债表日
Z1gZn)7 lp;=f 108.net realizable value 可变现净值
c)tG1|Og] #K3`$^0 s 109.storeroom 仓库
ny]R,D0 1/H9(2{L 110.sale invoice 销售发票
(haYY]W
\ RvPC7,vh 111.price list 价目表
`bdCom NdW2OUxw" 112.positive confirmation request 积极式询证函
RN%*3{- -3fzDxD 113.negative confirmation request 消极式询证函
x(Us
O} 8sG0HI$f+ 114.purchase requisition 请购单
};:+0k/ tJQFhY 115.receiving report 验收报告
0;kp`hB }smPP* 116.gross margin 毛利
mXH\z ;L gxL
Qy; 117.manufacturing overhead 制造费用
2V1|b`b#4 B7fV_-p: G 118.material requisition 领料单
#Wz7ju; 6jKZ.S+
s) 119.inventory-taking 存货盘点
fgW>U*.ar .ZB(!v/2 120.bond certificate 债券
POtj6 ?a : ;nvqb d 121.stock certificate 股票
4[ 7)$ ugwZAC 122.audit report 审计报告
Vu/{Hr GYX/G>-r 123.entity 被审计单位
'
TF5CN
X
BP6|^Q 124.addressee of the audit report 审计报告的收件人
VoOh$&"M 6 Ch
[!=p{ 125.unqualified opinion 无保留意见
?4kM5NtP tR,&|?0 126.qualified opinion 保留意见
)e$}sw{t J m5). 127.disclaimer of opinion 无法表示意见
W?n)IBj8 r{V=)h 128.adverse opinion 否定意见
}J~
d6m W_%p'8, 查看《
注会考试《审计》中的128个英文单词(一) 》
}W:Rg}v