61.assessed level of material misstatement risk 重大错报风险的评估水平
(tW`=]z-< >m\(6x8RE 62.simall business 小规模企业
$XH^~i; h<QY5=SF 63.accounting system
会计系统
~k5W@`"W C3g_!dUs 64.test of control 控制测试
Nh+ H 9 dM@1l1h/ 65.walk-through test 穿行测试
X:{!n({r= _+MJ%'>S 66.communication 沟通
vl)l' Ow,b^| 67.flow chart 流程图
FS1z`wYP )4 ;`^]F 68.reperformance of internal control 重新执行
GQ
;;bcj& YS_;OFsd 69.audit evidence
审计证据
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f u*9V&>o 70.substantive procedures 实质性程序
(QB2T2x f|(M.U- 71.assertions 认定
)V9bI( v tZo} ;|~' 72.esistence 存在
M',?u %;!.n{X 73.occurrence 发生
_q^E,P _@/8gPT*i 74.completeness 完整性
q5S9C%b ],].zlN 75.rights and obligations 权利和义务
}Y4qS ?aMOZn? 76.valuation and allocation 计价和分摊
e+K^Aq sDV Q#}a 77.cutoff 截止
,
R|BG /qw.p# 78.accuracy 准确性
f%hEnZv \73ch 79.classification 分类
5F"jkd+ e96k{C`j0 80.inspection 检查
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;AZu^'R 81.supervision of counting 监盘
kU`r)=1" 8dhUBJ0_ 82.observation 观察
FN73+-:n:j @KAI4LP 83.confirmation 函证
IE~ |iQ?- ?
=+WRjF 84.computation 计算
B>.qd TS5Q1+hWHV 85.analytical procedures 分析程序
T6k0>[3xf ?bu>r=oIO] 86.vouch 核对
:Ux_qB xId.GWY1 87.trace 追查
Y6d@h? ht w%sT{(Vd`C 88.audit sampling 审计抽样
8\gjST* cN9t{.m 89.error 误差
<0?W{3NqI PFK
'$ 90.expected error 预期误差
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W3!Yg@ 91.population 总体
,7b[!#?8 >F&47Yn 92.sampling risk 抽样风险
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2Dngw 93.non- sampling risk 非抽样风险
t0?\l) dcT80sOC 94.sampling unit 抽样单位
=nHgDrA_ FC"8#*x 95.statistical sampling 统计抽样
7=, ; h c[Zje7 @ 96.tolerable error 可容忍误差
~F7gP{r ^sg,\zD 'X 97.the risk of under reliance 信赖不足风险
b>9>uC@J15 Mb7I[5v 98.the risk of over reliance 信赖过度风险
{FTqu. ^zgo#J5O 99.the risk of incorrect rejection 误拒风险
B?o7e<l[ SK.: Q5: 100. the risk of incorrect acceptance 误受风险
61
~upQaR n{SJ_S#a.a 101.working trial balance 试算平衡表
2)~> R ei5~& 102.index and cross-referencing 索引和交叉索引
.3!1` L3 o%*xvH*A 103.cash receipt 现金收入
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a `RJ 104.cash disbursement 现金支出
W+1^4::+
lB[kbJ 105.bank statement 银行对账单
.w,q0<} W|(1Y
D 106.bank reconciliation 银行存款余额调节表
.XhrCiZ gKCX|cULY 107.balance sheet date
资产负债表日
G9@0@2aY8 d*Fj3Wkx 108.net realizable value 可变现净值
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SYAb ji,kkipY?w 109.storeroom 仓库
$xdy& _t}WsEQ+P 110.sale invoice 销售发票
O%HHYV%[m ~.lPEA %% 111.price list 价目表
-C&P%tt Y ;P&OX5~V 112.positive confirmation request 积极式询证函
Y:)e(c"A -RK- Fu<e 113.negative confirmation request 消极式询证函
efE.&] b*Q&CL 114.purchase requisition 请购单
"8zDbdK W'u># 115.receiving report 验收报告
`x%>8/ 2T[9f;jM' 116.gross margin 毛利
t5IEQ2 yJe>JK~) 117.manufacturing overhead 制造费用
dN[\xVcj >~+ELVB& 118.material requisition 领料单
%C_HXr@ %BB%pC 119.inventory-taking 存货盘点
eO[b1]WLP n>U5R_T 120.bond certificate 债券
2jCf T>`3
gr-OHeid 121.stock certificate 股票
t#eTV@- )TM4R)r%)9 122.audit report 审计报告
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123.entity 被审计单位
P J[`| )IZ~G\Ra' 124.addressee of the audit report 审计报告的收件人
LvYB7<zk> c_!cv":s 125.unqualified opinion 无保留意见
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XqA 126.qualified opinion 保留意见
F`]2O:[ D=&Me=$ 127.disclaimer of opinion 无法表示意见
.y:U&Rw4 x`)&J
B 128.adverse opinion 否定意见
"|KP'<8% OY@ %p}l 查看《
注会考试《审计》中的128个英文单词(一) 》
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