61.assessed level of material misstatement risk 重大错报风险的评估水平
M 87CP=yc =PQ4S2Q 62.simall business 小规模企业
7y3WV95Z\ \+nV~Pi"A 63.accounting system
会计系统
$./aKJ1B z?Ok'LX 64.test of control 控制测试
QuG"]$ 1x=x,lcL 65.walk-through test 穿行测试
d/jP2uuA ^"p. 3Hy 66.communication 沟通
cD6 ^7QF Tg"? TZO~ 67.flow chart 流程图
m<)`@6a/ z/+{QBen8 68.reperformance of internal control 重新执行
{Q37a=;, _Y;tD 69.audit evidence
审计证据
Z1I.f"XY =R'O5J 70.substantive procedures 实质性程序
9unRMvE u i!}6FBZ 71.assertions 认定
[T,^l#S1 I<CrEL<5}~ 72.esistence 存在
vpf.0!zh \?R#ZxP@ 73.occurrence 发生
gSw4\ R ye=4<b_ 74.completeness 完整性
~
z3J4s q`/J2r+O 75.rights and obligations 权利和义务
g hmn3 Z#Kf%x. 76.valuation and allocation 计价和分摊
* 30K}&T P{UV3ZA% 77.cutoff 截止
$l"%o9ICG 2aCf?l( 78.accuracy 准确性
te2vv]W1 "FA.T7G 79.classification 分类
Cs[d:T _"B.V( 80.inspection 检查
)dX(0E4Td/ !hZ:
\&V 81.supervision of counting 监盘
wpYk
`Lr bA,Zfsr6# 82.observation 观察
*l{epum; "r_wgl% 83.confirmation 函证
iLZY6?_^ N10U&L'w 84.computation 计算
6];3h>c]N eGq7+ 85.analytical procedures 分析程序
_3@5@1[s <fG\J 86.vouch 核对
H}5WglV. |&JeJ0k>~ 87.trace 追查
O 1z0
dHa FMeBsI9pL 88.audit sampling 审计抽样
$'3xl2T f0sGE5 89.error 误差
vio>P-2Eho c?HUW 90.expected error 预期误差
[Cv./hEQi $ch`.$wx 91.population 总体
ebI2gEu;a >":xnX# 92.sampling risk 抽样风险
a24 AmoWx uStAZ~b\ 93.non- sampling risk 非抽样风险
E3O^Tg?j K us=.( 94.sampling unit 抽样单位
iO5g30l dREY m}1 95.statistical sampling 统计抽样
iOURS kJ FWk 96.tolerable error 可容忍误差
`e
=IXkt hk4t #Km 97.the risk of under reliance 信赖不足风险
f;
|fS~ :}v-+eIQ 98.the risk of over reliance 信赖过度风险
lUs$I{2_ nPXP9wmh4x 99.the risk of incorrect rejection 误拒风险
Pn">fWRCx e9h@G# 100. the risk of incorrect acceptance 误受风险
0,t%us/q PmE)FthdP( 101.working trial balance 试算平衡表
K'r;#I|"J Vz/w.%_g 102.index and cross-referencing 索引和交叉索引
ALTOi? ;z4F-SYQ 103.cash receipt 现金收入
,<tJ`,0X L/tn;0 104.cash disbursement 现金支出
2r!ltG3} P+hcj
p* 105.bank statement 银行对账单
dz9
U.:C TsaQR2J@ 106.bank reconciliation 银行存款余额调节表
EYq?NL=' !Rl|o^Vw>{ 107.balance sheet date
资产负债表日
oM~y8O
'/.Dxib 108.net realizable value 可变现净值
):! =XhQ v&YeQC> 109.storeroom 仓库
]WDmx$"&e >5~#BrpwG 110.sale invoice 销售发票
f*XCWr H/O.h@E4X 111.price list 价目表
Kt_oo[ey{ ;3cbXc@] 112.positive confirmation request 积极式询证函
DYr#?} 40 M@A3+v%K 113.negative confirmation request 消极式询证函
H>EM3cFU ~U]g;u 114.purchase requisition 请购单
E?XaU~cpc F(HfXY3 115.receiving report 验收报告
(E0 /IUu-/ D 116.gross margin 毛利
Iy9hBAg\y elCYH9W^ 117.manufacturing overhead 制造费用
Z;.-UXat ccuGM W G* 118.material requisition 领料单
p,fV .5q '9
V/w[mI 119.inventory-taking 存货盘点
6^"QABc b0$)G-E/Y 120.bond certificate 债券
Q*smH-Sw /sKL|]i= 121.stock certificate 股票
BY6#dlDi &$~fz":1! 122.audit report 审计报告
N6y9'LGG` Lj1l]OD 123.entity 被审计单位
1VX3pkUET i?6&4 124.addressee of the audit report 审计报告的收件人
uDDa>Ka#+ O^@8Drgc 125.unqualified opinion 无保留意见
m@2E ~m q9/v\~m 126.qualified opinion 保留意见
ff#7}9_mh C&
+MRP 127.disclaimer of opinion 无法表示意见
a$My6Qa# XQ]K,# i 128.adverse opinion 否定意见
D|LO!,=b b' o]Y 查看《
注会考试《审计》中的128个英文单词(一) 》
9pp+<c