61.assessed level of material misstatement risk 重大错报风险的评估水平
:Xb*m85y 9c#L{in 62.simall business 小规模企业
JiG8jB7%} BASO$?jf4 63.accounting system
会计系统
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':Y cKaL K#~ 64.test of control 控制测试
S^*(ALFPj n\~"Wim<b 65.walk-through test 穿行测试
Z`e$~n(Bh FA5k45wL 66.communication 沟通
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67.flow chart 流程图
;""-[4C PGC07U:B 68.reperformance of internal control 重新执行
Yk(NZ3O #u!y`lek 69.audit evidence
审计证据
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avs 4yJ01s 70.substantive procedures 实质性程序
+:j4G^ V #MmmwPB_ 71.assertions 认定
F o--PtY`p &Z#Vw.7U 72.esistence 存在
!&W"f#_Z cj,&&3sbV 73.occurrence 发生
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fK> fSm?27_ 74.completeness 完整性
aTmX!! cx,u2~43A& 75.rights and obligations 权利和义务
h9@gs,' c~Q`{2%+ 76.valuation and allocation 计价和分摊
-Hl\j(D7 0nF>zOmc 77.cutoff 截止
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l x`&P}4v0 78.accuracy 准确性
uhPIV\ dA3`b*nC 79.classification 分类
iX&Z 9}7oKlyk 80.inspection 检查
G>?x-!9qcH JC1BUheeb 81.supervision of counting 监盘
/0'fcjOaQ >-o?S O(M, 82.observation 观察
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0*d~4 5Lo==jHif 83.confirmation 函证
-0[>}!l=G k;9#4^4( 84.computation 计算
>xk:pL*o` DY%T`} 85.analytical procedures 分析程序
7ipY*DT8 c{r6a=C 86.vouch 核对
'8iv?D5 M Q'vIeG"o 87.trace 追查
@idp8J [td V3.vE, 88.audit sampling 审计抽样
dRarNW JN9H T0 89.error 误差
cc#_acR wZ#~+ }T 90.expected error 预期误差
}T&;*ww k/6Gj}l'o 91.population 总体
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p5D3J[?N 92.sampling risk 抽样风险
G=0}IPfp c9F[pfi( 93.non- sampling risk 非抽样风险
b]s%B.h 5 }(YMsUb 94.sampling unit 抽样单位
|R|U z` Ix l"'Q_z 95.statistical sampling 统计抽样
`XRb:d^ cUX]tiC0 96.tolerable error 可容忍误差
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M`f;- N*c?Er@8U 98.the risk of over reliance 信赖过度风险
~P.-3 5>^ W}0s 99.the risk of incorrect rejection 误拒风险
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7ohK TPmZ/c^ 100. the risk of incorrect acceptance 误受风险
?F_;~ DdA}A>47 101.working trial balance 试算平衡表
uR[PKLh f%{ ag 102.index and cross-referencing 索引和交叉索引
wr6xuoH smQpIB; 103.cash receipt 现金收入
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TVcI\W kkuQ"^<J 104.cash disbursement 现金支出
&B>uPZ] w[n>4?"{ 105.bank statement 银行对账单
MsVI <+JZ kA9 X!)2w 106.bank reconciliation 银行存款余额调节表
`cTsS &?ed.V@E5 107.balance sheet date
资产负债表日
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|'k:R8 `E1_S 108.net realizable value 可变现净值
$9u "5z6~dq 109.storeroom 仓库
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{83He@ P+c Fp7nC 111.price list 价目表
bT6)(lm I3y4O^? 112.positive confirmation request 积极式询证函
{UVm0AeUq 7XI4=O};&% 113.negative confirmation request 消极式询证函
X9BBnZ ~k<31 ez 114.purchase requisition 请购单
uL{~(?U $ R)d7b,_Yd 115.receiving report 验收报告
!-}*jm p< q\Io6=39x 116.gross margin 毛利
It:QXLi; 7bW!u*v-c 117.manufacturing overhead 制造费用
6}FDLBA 2/o/UfYjgF 118.material requisition 领料单
E;Ftop _=M'KCL*) 119.inventory-taking 存货盘点
xbC-ueEj 4I[FE;^ 120.bond certificate 债券
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!`Yi{}1_ &@Gu~)^( 122.audit report 审计报告
(6y3"cbe qc4"0Ap' 123.entity 被审计单位
5x'y{S< 2A;[Ek6{q 124.addressee of the audit report 审计报告的收件人
;77o%J'l T1]X 125.unqualified opinion 无保留意见
"ddH7:(k< j24 126.qualified opinion 保留意见
'ah0IYe >u[1v 127.disclaimer of opinion 无法表示意见
r4>I?lD sWCm[HpG 128.adverse opinion 否定意见
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-) 2%yJo7f$[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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