61.assessed level of material misstatement risk 重大错报风险的评估水平
t=rAcyNM dm=F:\C 62.simall business 小规模企业
q)ql]i
H >Ryss@o 63.accounting system
会计系统
N"RYM~c7 LIC~Kehi 64.test of control 控制测试
j&
iL5J; YG~ o 65.walk-through test 穿行测试
kdh9ftm*\ ?s)sPM? 66.communication 沟通
pEj^x[b`^ kj!7|1i2 67.flow chart 流程图
Vnj/>e3 ` ]P5, 68.reperformance of internal control 重新执行
p
<=% _G[I2] 69.audit evidence
审计证据
C'cz
XZtn 1DLG]-j} 70.substantive procedures 实质性程序
NS4'IR=;E! Va
Yu% 71.assertions 认定
Vt=(2d5:p p?$G>nkdq 72.esistence 存在
V<2fPDZ VNrO(j DUv 73.occurrence 发生
O| J`~Lk .k,Jt+ 74.completeness 完整性
L\m !8o4 ,r 2VP\hLh 75.rights and obligations 权利和义务
D5!K<G?-K )d(0Y<e@ 76.valuation and allocation 计价和分摊
2"+x(Ax 20l_ay 77.cutoff 截止
r7"A u" "Z 2Tc) 78.accuracy 准确性
fb"J Bc}X 2PR7M.
V7 79.classification 分类
9;]wF8h .pIR/2U\F 80.inspection 检查
:#w+?LA* x , Vh 81.supervision of counting 监盘
+*_fN ]M gJPDNZ*6pk 82.observation 观察
f']sU/c= 60,-\h 83.confirmation 函证
U8K&Q4^ 6I&j
cHH 84.computation 计算
r'd:SaU+ Q&upxE4
-~ 85.analytical procedures 分析程序
|rxKCzjm YO(:32S 86.vouch 核对
1]>$5 1Q [T 4 pgt'H 87.trace 追查
kQwm"Z QP$nDK< 88.audit sampling 审计抽样
~TG39*m ?..i 4 89.error 误差
E#<7\p> i<#h]o
C} 90.expected error 预期误差
Eg`R|CF Yz2{LW[
K 91.population 总体
8B *E+f0 VR4E
2^ 92.sampling risk 抽样风险
KP=D! l&q TwM1M[
"3 93.non- sampling risk 非抽样风险
/[Bl QJ a4R 94.sampling unit 抽样单位
gHi~
nEH 'f-
95.statistical sampling 统计抽样
M)"]$TM AZxrJ2G 96.tolerable error 可容忍误差
zP:~O FgOU
e 97.the risk of under reliance 信赖不足风险
5ys#L&q'Z M8^.19q; 98.the risk of over reliance 信赖过度风险
_x\-!&[p #"Eks79s 99.the risk of incorrect rejection 误拒风险
pXPqDA "JzfL(yt 100. the risk of incorrect acceptance 误受风险
7szls71/= 0 W~.WkD 101.working trial balance 试算平衡表
@A
[)hk&(R oMh~5
W 102.index and cross-referencing 索引和交叉索引
R=\v3m ^273l(CZ1 103.cash receipt 现金收入
ZR/R'prW .-.q3ib 104.cash disbursement 现金支出
CgVh\4,a 09R,'QJ| 105.bank statement 银行对账单
rD0k%-{{ uQ:Qb| 106.bank reconciliation 银行存款余额调节表
gI)w^7Gi OlEpid'Z 107.balance sheet date
资产负债表日
5R,la\!bQ f\h%; X 108.net realizable value 可变现净值
MxY50^}( D^,\cZbY 109.storeroom 仓库
=QrA0kQR T@(6hEmP, 110.sale invoice 销售发票
cwu$TP A> [zY!'cz? 111.price list 价目表
y
Dd=&
T
=a?a@+ 112.positive confirmation request 积极式询证函
g9DG=\*A nHSTeFI? 113.negative confirmation request 消极式询证函
'Z\{D*=V8 uyL72($ 114.purchase requisition 请购单
LsQ s:O OYBotk]{1 115.receiving report 验收报告
&nQRa?3,
1 h<fJzh 116.gross margin 毛利
,q8(]n4 8dc538:q} 117.manufacturing overhead 制造费用
J
f_]Z d2ohW| 118.material requisition 领料单
d
O+kPC IK8%Q(.c 119.inventory-taking 存货盘点
[/?c@N, /ca(a\@R 120.bond certificate 债券
)nhfkW=e a
|UqeNI{ 121.stock certificate 股票
R @"`~#$$ 'yE*|Sx
122.audit report 审计报告
]a)IMIh; 0HjJaML 123.entity 被审计单位
]X*YAPv * !X4P 124.addressee of the audit report 审计报告的收件人
:ezA+=E
Ng ?4:rP@ 125.unqualified opinion 无保留意见
FnY$)o; HP;|'b 126.qualified opinion 保留意见
Hr8\QgD<4 AQ-mE9>P 127.disclaimer of opinion 无法表示意见
?F1wh2oq -=}b;Kf- 128.adverse opinion 否定意见
r9?o$=T p[u4, 查看《
注会考试《审计》中的128个英文单词(一) 》
0"TgLd