61.assessed level of material misstatement risk 重大错报风险的评估水平
m@^!?/as k-a3oLCR, 62.simall business 小规模企业
XhxCOpO Z4@GcdZ 63.accounting system
会计系统
cG~-OHU Vpsv@\@J> 64.test of control 控制测试
#jNN?,ZK kZ3w 2=x3v 65.walk-through test 穿行测试
7iBN!"G0 9`p|>d!. 66.communication 沟通
XB'PEvh8 BV01&.<| 67.flow chart 流程图
?O<D&CvB ^z\*;
f 68.reperformance of internal control 重新执行
x)Ls(Xh+g l gzA) ( 69.audit evidence
审计证据
+nT(>RJR `@07n]KB 70.substantive procedures 实质性程序
V,qc[*_3 5T4!'4n 71.assertions 认定
BNe6q[ )W~ PhOtSml0 72.esistence 存在
q:/<^| D<d4"*qo 73.occurrence 发生
8e3I@mv x[5uz)) 74.completeness 完整性
K6l{wyMb| H~Fb=.h]U 75.rights and obligations 权利和义务
oyeJ"E2 lboi\GP| 76.valuation and allocation 计价和分摊
>=Pn\"j N\9Wxz$ 77.cutoff 截止
-*T<^G;rK U4*Q
;A# 78.accuracy 准确性
UfWn\*J&k 1
||\3L/ 79.classification 分类
%}=:gF +__PT4ps 80.inspection 检查
O W|5IEC MQ{.% 81.supervision of counting 监盘
wfXm(RYM K-CF5i: 82.observation 观察
J@vL,C)E6 (7Q
Fy 83.confirmation 函证
vRQ7=N{3 ecRY,MN 84.computation 计算
?' :v):J} /:OSql5K*< 85.analytical procedures 分析程序
B<" `<oG@| *lT: P- 86.vouch 核对
6*\WH% q&RezHK l 87.trace 追查
TC+L\7 GZwz4=` 88.audit sampling 审计抽样
,'f^K!iA 0;V "64U 89.error 误差
;0c
-+, 2`;&Uwt 90.expected error 预期误差
v?=y9lEH@% d~
F4 91.population 总体
=h
Lw1~ BHZCM^ 92.sampling risk 抽样风险
DQy<!Wb+ 0mMoDJRy 93.non- sampling risk 非抽样风险
UTLuzm x<fF1]; 94.sampling unit 抽样单位
[PW\l+i miTySY6^ 95.statistical sampling 统计抽样
_P{f+HxU [ <,i}z 96.tolerable error 可容忍误差
FP_q?=~rFs gZHuyp(B 97.the risk of under reliance 信赖不足风险
O8Dav^\y? Ok V*,n 98.the risk of over reliance 信赖过度风险
h
7"c_=w+ EIrAq!CA 99.the risk of incorrect rejection 误拒风险
N a$eeM r&/M')}?Lw 100. the risk of incorrect acceptance 误受风险
l3O!{&~K CVt:t
V 101.working trial balance 试算平衡表
S<Os\/* js..k*j 102.index and cross-referencing 索引和交叉索引
(E{}iq@2 V*<`!w 103.cash receipt 现金收入
/L yoTBG J^V}%N". 104.cash disbursement 现金支出
R9z:K_d, p.^qB]% 105.bank statement 银行对账单
J6[V7R[\ qC x|}5: 106.bank reconciliation 银行存款余额调节表
K8bKTG \ SYE+A`a 107.balance sheet date
资产负债表日
>2t.7UhDI e1OGGF%En 108.net realizable value 可变现净值
QHDR*tB:{ j"F?^0aR,Q 109.storeroom 仓库
h4#y'E!,Z v6C$Y+5~ 110.sale invoice 销售发票
0Fw4}f.o YT`,f*t 111.price list 价目表
5(=5GkE)> NHL9qL"qk 112.positive confirmation request 积极式询证函
@u @~gEt MO>9A,&f 113.negative confirmation request 消极式询证函
*671MJ9 9?XQB%44 114.purchase requisition 请购单
(hJ&`Tt cE;n>ta"F 115.receiving report 验收报告
?Qxf~,F >I@VHl O 116.gross margin 毛利
lsaA
lHUd<kEC 117.manufacturing overhead 制造费用
S54q?sb_ S"4eS,5L| 118.material requisition 领料单
smUSR4VK Uc;~q-??# 119.inventory-taking 存货盘点
![i)_XO s(Bcw`'# 120.bond certificate 债券
uc>":V Vak\N)=u
121.stock certificate 股票
-tZ~&
1" M>_vsI^I' 122.audit report 审计报告
d%za6=M I`f5)iF?0 123.entity 被审计单位
xG(xG%J Qhq' %LR 124.addressee of the audit report 审计报告的收件人
IIG9&F$G n_
4 r'w 125.unqualified opinion 无保留意见
kV+%(Gl8 `/O AgV"` 126.qualified opinion 保留意见
Kh$Q9$ Kl,NL]]4*5 127.disclaimer of opinion 无法表示意见
eaAGlEW6J `Gj(>z* 128.adverse opinion 否定意见
e }Mf eaC%&k 查看《
注会考试《审计》中的128个英文单词(一) 》
]rG/?1'^i