61.assessed level of material misstatement risk 重大错报风险的评估水平
'jYKfq~_cJ `We?j7O 62.simall business 小规模企业
9O\yIL X.AE>fx*h 63.accounting system
会计系统
6%MM)Vj+u |eksvO'~ 64.test of control 控制测试
Jm 1n|f >vDi,qmZ 65.walk-through test 穿行测试
A27!I+M =(Y+u 66.communication 沟通
Y8/&1s_ 9u>X,2gUR 67.flow chart 流程图
Y]Zp[! j rg B56LL 68.reperformance of internal control 重新执行
IO"q4(&;P4 e!w#{</8Q 69.audit evidence
审计证据
8-9<r [x0*x~1B 70.substantive procedures 实质性程序
q*}$1 zb }x:}9iphF 71.assertions 认定
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Lp GD4+f|1.* 72.esistence 存在
>[<f\BN| ue -a/a 73.occurrence 发生
AIw~@*T 1~S''[ 74.completeness 完整性
rEjEz+wu HFX,EE 75.rights and obligations 权利和义务
n66b(6"mO2 EV_u8?va 76.valuation and allocation 计价和分摊
Bpv"qU7 0ej*0"Mq 77.cutoff 截止
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n >n 78.accuracy 准确性
w +HKvOs5c BX2}ar 79.classification 分类
e'~<uN> -pQ0,/}K 80.inspection 检查
@4>?Y=# iThf\ 81.supervision of counting 监盘
70Ei< '&Tz8.jp~ 82.observation 观察
uExYgI`<%& 5yf`3vV|3@ 83.confirmation 函证
*enT2Q 5Z[HlN|-! 84.computation 计算
JQSczE3 Hqb-)8 ~ 85.analytical procedures 分析程序
c22L]Sxo *7C l1o 86.vouch 核对
rji<g>GQ T5aeO^x 87.trace 追查
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hqt8lY 88.audit sampling 审计抽样
k
!!d2y6 [k=LX+w@ 89.error 误差
tw<}7l_>Au oSH]TL2@Cd 90.expected error 预期误差
D"P<;@ef sbV_h;< 91.population 总体
DK<}q1xi Xliw(B'\a4 92.sampling risk 抽样风险
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{sg >n5Kz]]% 93.non- sampling risk 非抽样风险
sX(rJLbD I} \`l+ 94.sampling unit 抽样单位
_
Uv3glK U)SQ3*j2D 95.statistical sampling 统计抽样
+`TwBN,kp- SKVQ !^o 96.tolerable error 可容忍误差
Wbi12{C >"D0vj 97.the risk of under reliance 信赖不足风险
FeJKXYbk< nW ]T-! 98.the risk of over reliance 信赖过度风险
tA-p!#V<k1 TWU1@5?Ct 99.the risk of incorrect rejection 误拒风险
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8%;]]{(B 100. the risk of incorrect acceptance 误受风险
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d4LH`@SUZ- ?aU-Y_pMe 102.index and cross-referencing 索引和交叉索引
;z9U_ 1pTQMf a 103.cash receipt 现金收入
!-8y;,P 2XV3f$, H 104.cash disbursement 现金支出
5,du2 lv&y<d; 105.bank statement 银行对账单
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{MBx ! 106.bank reconciliation 银行存款余额调节表
t8Giv89{ !H`uN
107.balance sheet date
资产负债表日
|@dY[VK> q` @8 108.net realizable value 可变现净值
'l._00yu Ki%RSW(_` 109.storeroom 仓库
xOc&n
0}% oTf^-29d 110.sale invoice 销售发票
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i$z*~SuM# {Lvta4}7( 112.positive confirmation request 积极式询证函
]dnB, C oO0~q 113.negative confirmation request 消极式询证函
9S{0vc/2@ b+THn'2 114.purchase requisition 请购单
-to 3I h5@JS1cY 115.receiving report 验收报告
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zm-] n<MreKixE 116.gross margin 毛利
&=laZxe vFsl]|<;8 117.manufacturing overhead 制造费用
>\>!Q V1@ Z|zT%8.8N 118.material requisition 领料单
kSO:xS0 _N ASaNac-3 119.inventory-taking 存货盘点
;V4f6[<]'z 4|KtsAVp{ 120.bond certificate 债券
Ufe@G\uyI Q5tx\GE 121.stock certificate 股票
+<n8O~h f_ UwIP 122.audit report 审计报告
8#15*'
Y q#.+P1"U 123.entity 被审计单位
0/zgjT|fe $(;0;!t. 124.addressee of the audit report 审计报告的收件人
tCr?!Y~ ;r3|EA35 125.unqualified opinion 无保留意见
xMo'SpVz: ;Y`k-R:E6A 126.qualified opinion 保留意见
x%,!px3s 1'9YY")# 127.disclaimer of opinion 无法表示意见
(W_U<~`t G0v<`/|>} 128.adverse opinion 否定意见
q%k _C0 1#^r5E4 查看《
注会考试《审计》中的128个英文单词(一) 》
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