61.assessed level of material misstatement risk 重大错报风险的评估水平
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d5~'2 62.simall business 小规模企业
(DAJ(r~ ,BAF?}04= 63.accounting system
会计系统
Ba~Iy2\x pQ8+T|0x 64.test of control 控制测试
i(rY'o2 BN q>X2=&1 65.walk-through test 穿行测试
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审计证据
F{tSfKy2 Eq{TZV 70.substantive procedures 实质性程序
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@R6p+ ?Y* PVx9Y 71.assertions 认定
o5R40[" w.H+$=aK 72.esistence 存在
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5;Xrf= =oJiNM5_u 74.completeness 完整性
Ea?.HRxl B?Skw{& 75.rights and obligations 权利和义务
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KXI, 76.valuation and allocation 计价和分摊
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3LREue7Gr zdE^v{}| 78.accuracy 准确性
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$(U|JR@ eHR<(8c'f 80.inspection 检查
C+5nft6: bE~lc}% 81.supervision of counting 监盘
q0wVV QL#y)G53Q 82.observation 观察
.&y1gh!= Sqs`E[G* 83.confirmation 函证
E3!twR*Aw 5,C,q%2 84.computation 计算
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Rd)QVEk>SD 85.analytical procedures 分析程序
cht#~d Q1z04m1_y[ 86.vouch 核对
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s25012 87.trace 追查
1oPT8)[U @V)WJ{ 88.audit sampling 审计抽样
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]_s]Q_+E /V&Y@j 90.expected error 预期误差
-bwl~3ZTi 00i9yC8@6 91.population 总体
:z\STXq i weP3u## 92.sampling risk 抽样风险
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9!LAAE` =>G A_ 95.statistical sampling 统计抽样
,v"A}g0" Ty=}A MMyE 96.tolerable error 可容忍误差
r`2& o iX=*qiVX 97.the risk of under reliance 信赖不足风险
jKzjTn9{E H|Ems}b 98.the risk of over reliance 信赖过度风险
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;8 |NI0zd 99.the risk of incorrect rejection 误拒风险
o#i{/#oF 5j]%@]M$Z 100. the risk of incorrect acceptance 误受风险
D)5wGp ' vwBG=9C 101.working trial balance 试算平衡表
xk/(|f{L h>wU';5#f 102.index and cross-referencing 索引和交叉索引
L$g;^@j !duR7a 103.cash receipt 现金收入
ydt1ED0Q- /y} 104.cash disbursement 现金支出
y{&,YV&_h b}fH$.V@ 105.bank statement 银行对账单
=["GnL*!0 y;;@T X 106.bank reconciliation 银行存款余额调节表
Y3[@( oW6.c]Vo 107.balance sheet date
资产负债表日
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1 !sYd@iD@ 108.net realizable value 可变现净值
M0|z^2 7%hMf$KQ 109.storeroom 仓库
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&b_duWs 110.sale invoice 销售发票
<t8}) `)'YU^s 111.price list 价目表
O'k"6sBb yxH[uJpb 112.positive confirmation request 积极式询证函
y3x_B@}BY 99`xY$ 113.negative confirmation request 消极式询证函
W/ERqVZR] u>BR WN 114.purchase requisition 请购单
wegBMRQVp ek9%Xk8 115.receiving report 验收报告
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{Q L`L !59q@Mya[ 116.gross margin 毛利
gY%-0@g ||hd(_W8 117.manufacturing overhead 制造费用
#r\uh\Cy ~%]+5^Ka] 118.material requisition 领料单
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p|zW2L j9%=^ZoQj 120.bond certificate 债券
139_\=5|U/ j:0z/gHp$ 121.stock certificate 股票
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74}H8q_z 123.entity 被审计单位
(uSfr]89' Qk((H~I} 124.addressee of the audit report 审计报告的收件人
N)QW$iw9 8"+Kz 125.unqualified opinion 无保留意见
$(BW |Pc ~MOIrF 126.qualified opinion 保留意见
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;%0T0( Kg56.$ 127.disclaimer of opinion 无法表示意见
HJDM\j*5 YtFtU;{ 128.adverse opinion 否定意见
KcHW>IBxdv env]*gx+= 查看《
注会考试《审计》中的128个英文单词(一) 》
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