61.assessed level of material misstatement risk 重大错报风险的评估水平
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w =ILs[p 62.simall business 小规模企业
R(kr@hM n wToZxHZ~ 63.accounting system
会计系统
KFdV_e5lU Cv>|>Ob# 64.test of control 控制测试
U GQ{QH a:Y6yg%1> 65.walk-through test 穿行测试
`ndesP BP,"vq $'+ 66.communication 沟通
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%L2eXL 1<fS&)^W 67.flow chart 流程图
dZIAotHN: pB&3JmgR$) 68.reperformance of internal control 重新执行
7;#9\a:R? efy65+~GG 69.audit evidence
审计证据
@R_a'v- 7u6o~( 70.substantive procedures 实质性程序
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e1j 71.assertions 认定
*j?tcxq v98=#k!F 72.esistence 存在
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Yewn 74.completeness 完整性
6B)(kPW `$ZX]6G 75.rights and obligations 权利和义务
A`TVV UZi^ & 76.valuation and allocation 计价和分摊
!lKO|Y AMG}'P: 77.cutoff 截止
N#Y%+1 d=o|)kV 78.accuracy 准确性
jA$g0> gD3s,<>o 79.classification 分类
2qo=ud {UX?z?0T 80.inspection 检查
&M,a+|yuY <|cnQj* 81.supervision of counting 监盘
k<Z^93 S [4"1TyW 82.observation 观察
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9&xk?%{ 83.confirmation 函证
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5-q{ 84.computation 计算
Yz=(zj p~6/+ap 85.analytical procedures 分析程序
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H;s 86.vouch 核对
mEfI2P)#| ns[v.YDL 87.trace 追查
eqU2>bIf ,;)Y1q}Q 88.audit sampling 审计抽样
XAwo~E 0?KXQD 89.error 误差
7cW9@xPe Ig}G"GR 90.expected error 预期误差
AD#]PSB C93BK)$} 91.population 总体
WSi`)@.XO SNV~;@(h 92.sampling risk 抽样风险
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H/Y;M ,(dg]7 93.non- sampling risk 非抽样风险
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`Rw 94.sampling unit 抽样单位
M.$Li#So, Z"#eN(v.N 95.statistical sampling 统计抽样
R*a5bKr gF-<%<RV 96.tolerable error 可容忍误差
~qt)r_jW 5LdVcXf 97.the risk of under reliance 信赖不足风险
BZejqDr* aDmyr_f$ 98.the risk of over reliance 信赖过度风险
rt%?K.S/ T6m#sVq 99.the risk of incorrect rejection 误拒风险
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|\q (MhC83|? 100. the risk of incorrect acceptance 误受风险
BLZ#vJR _;(`u!@/{ 101.working trial balance 试算平衡表
Ls{z5*<FM A'r 3%mC 102.index and cross-referencing 索引和交叉索引
*p:`F: VN[C%C 103.cash receipt 现金收入
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.-h'1 104.cash disbursement 现金支出
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.^5N~. $2B_a 105.bank statement 银行对账单
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}G Wt5x*p-!C 106.bank reconciliation 银行存款余额调节表
.w2QiJ b?9c\-} 107.balance sheet date
资产负债表日
#=F"PhiX` RapHE; < 108.net realizable value 可变现净值
U<,@u,_Ja u$ [R>l9 109.storeroom 仓库
.{sKEVK R}Pw#*B 110.sale invoice 销售发票
jJFWPD]u GslUN% UJr 111.price list 价目表
L#sw@UCK PN9^ sLx= 112.positive confirmation request 积极式询证函
h4rIt3` /~3~Xc~=p 113.negative confirmation request 消极式询证函
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S 114.purchase requisition 请购单
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X J-*&& 115.receiving report 验收报告
#vrxhMo J)1:jieQ 116.gross margin 毛利
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T 117.manufacturing overhead 制造费用
L9tjHC] ' >(])Oq, 118.material requisition 领料单
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119.inventory-taking 存货盘点
z _qy> 9$,x^Qx 120.bond certificate 债券
*hVbjI$ pR_cI]{=SA 121.stock certificate 股票
)|;*[S4 OLXkiesK{ 122.audit report 审计报告
x._IP,vRx^ %Q]u_0P* 123.entity 被审计单位
@L^Fz$Sx rZRcy9$y> 124.addressee of the audit report 审计报告的收件人
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jYP1 u\YH, 125.unqualified opinion 无保留意见
G| 7\[!R '[#a-8-JY_ 126.qualified opinion 保留意见
&`>[4D* }~P%S(zB 127.disclaimer of opinion 无法表示意见
IV{,'+hT 36>pa 128.adverse opinion 否定意见
n}== |1^>n,C 查看《
注会考试《审计》中的128个英文单词(一) 》
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