61.assessed level of material misstatement risk 重大错报风险的评估水平
I{JU<A,& ;<Oe\X 62.simall business 小规模企业
4M*UVdJ; `LVItP(GUM 63.accounting system
会计系统
%L=roqz H\W60|z9 64.test of control 控制测试
R,x\VX!| -1Yt3M& 65.walk-through test 穿行测试
NYM$0v`0YK <oS2a/Nd 66.communication 沟通
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67.flow chart 流程图
V?kJYf(< 8OqG{jmG 68.reperformance of internal control 重新执行
*Tl"~)'t~ ]QJLES 69.audit evidence
审计证据
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6c^2Nl8e 70.substantive procedures 实质性程序
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Aj7uS 71.assertions 认定
?9mFI (r~ D06'" 72.esistence 存在
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73.occurrence 发生
,v4Z[ ( ^SpD) O{ 74.completeness 完整性
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5v 2`|) -A(]",*J 75.rights and obligations 权利和义务
Se9I1~mX /d%&s^M: 76.valuation and allocation 计价和分摊
Q%o ]&Hdn mhH[jO) 77.cutoff 截止
#*BcO-N i*:lZ eU61 78.accuracy 准确性
YC - -&66 _M8Q% 79.classification 分类
UO5^4 rV<yM$IA 80.inspection 检查
w}zl=w{G d!{,[8& 81.supervision of counting 监盘
=SA@3)kHH "[L[*>[9! 82.observation 观察
,DqI> vx| *LOpbf 83.confirmation 函证
t/yGMR= @aN<nd`q) 84.computation 计算
g05:A0X# yw41/jHF 85.analytical procedures 分析程序
/ *Z(;- NC)I u 86.vouch 核对
:/c=."z. {-2I^Ym 5i 87.trace 追查
9n]zh- K{B[(]( 88.audit sampling 审计抽样
..UmbJJ.u lsU|xOB 89.error 误差
r"x|]nvg^ GM%%7 ^uE 90.expected error 预期误差
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w(U-6uA 91.population 总体
~>3$Id: !e*Q2H+ 92.sampling risk 抽样风险
;g?oU"Y M p 2It/O 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
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~cbq5|| -'QvUHL| 96.tolerable error 可容忍误差
\< <u 1Y6<i8 97.the risk of under reliance 信赖不足风险
f9W@!]LHJ e7T"?s 98.the risk of over reliance 信赖过度风险
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hF ;XNe:g.CR 99.the risk of incorrect rejection 误拒风险
2>p K -^]8wQU 100. the risk of incorrect acceptance 误受风险
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3d 101.working trial balance 试算平衡表
:CH "cbo 7(rNJPrU~= 102.index and cross-referencing 索引和交叉索引
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=kH7 103.cash receipt 现金收入
U+>!DtOYK s%z\szd* 104.cash disbursement 现金支出
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z (Gr8JpV 105.bank statement 银行对账单
NNLZ38BV7 28[hp[< 106.bank reconciliation 银行存款余额调节表
fDt#<f 4; _TfG-Ae 107.balance sheet date
资产负债表日
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;w 108.net realizable value 可变现净值
DXu#07\ wi^zXcVj 109.storeroom 仓库
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Q ]]}8l2 110.sale invoice 销售发票
XdE#l/# teH.e!S 111.price list 价目表
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9}L +/, 112.positive confirmation request 积极式询证函
by!1L1[JTt mz$)80ly 113.negative confirmation request 消极式询证函
I4{uw ge J}U); A 114.purchase requisition 请购单
9Jd{HI= Sm-gi|A 115.receiving report 验收报告
nt.A X H_RV#BW& 116.gross margin 毛利
hEla8L4Y tkX7yg>` 117.manufacturing overhead 制造费用
lx_jy>$}r Z^ynw8k" 118.material requisition 领料单
uJ<nW%} =?g26>dYo 119.inventory-taking 存货盘点
C^9G \s' UJ0fYTeuI 120.bond certificate 债券
~R^~?Y%+< dz@L}b* 121.stock certificate 股票
LA &W@ le60b@2G0 122.audit report 审计报告
:cU6W2EV Ey<vvZ 123.entity 被审计单位
9RA~#S|(T ERD( qL.J 124.addressee of the audit report 审计报告的收件人
4M4Y2fBH iR}3 [ 125.unqualified opinion 无保留意见
4UwXrEQp F/,K8<|r> 126.qualified opinion 保留意见
_~~:@fy =nPIGI72VO 127.disclaimer of opinion 无法表示意见
*nJy ^ [FK<9 128.adverse opinion 否定意见
EGpN@ )H=}bqn 查看《
注会考试《审计》中的128个英文单词(一) 》
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