61.assessed level of material misstatement risk 重大错报风险的评估水平
NRG~ya > 3l`"(5 62.simall business 小规模企业
*Uy>F[%@ ^)Y3V-@t 63.accounting system
会计系统
}D)eS |B ljrJC 64.test of control 控制测试
-*w2<DCn RaTNA W)v> 65.walk-through test 穿行测试
{df;R|8l ":/Vp,g 66.communication 沟通
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}0H<G0 {P?DkUO} 68.reperformance of internal control 重新执行
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n;xzjq- 69.audit evidence
审计证据
pcOi%D,o x%@M*4:& 70.substantive procedures 实质性程序
]P7gEBi I;_T_m4.q 71.assertions 认定
g]44|9x(W xZ2 1iQeN 72.esistence 存在
d!&LpODI]* W"#<r 73.occurrence 发生
W6EEC<$JL B$JPE7h@[P 74.completeness 完整性
t W 75
R4[C6T 75.rights and obligations 权利和义务
SV ~QH&0' VY~*QF~P 76.valuation and allocation 计价和分摊
&"tQpw5 Z(4/;v <CT 77.cutoff 截止
3bC-B!{;g cJwe4c6.m 78.accuracy 准确性
~PF,[$?4n P*?2+. 79.classification 分类
v\!Cq+lFML FChW`b&S 80.inspection 检查
9,Dw;|A] e>!]_B1ad 81.supervision of counting 监盘
-Tuk.>i) UDcr5u eKn 82.observation 观察
:nnch?J_ @c8RlW/A 83.confirmation 函证
loq2+( at*DYZBjDB 84.computation 计算
Oa@SyroF= SU7,uxF 85.analytical procedures 分析程序
#X!seQ7a Op9+5]XF 86.vouch 核对
5>1c4u`x '{JMWNY 87.trace 追查
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1dp8'f5^ eK3d_bF+ 89.error 误差
Zmk 9C@ DBvozTsF~ 90.expected error 预期误差
`N}'5{I yQu/({D 91.population 总体
<7ag=IgDy 8193d%Wb 92.sampling risk 抽样风险
@frV:% 1Nv qtVC 93.non- sampling risk 非抽样风险
>K%+h)%kI 6_9@s*=d> 94.sampling unit 抽样单位
2ss*&BR. 7Fa1utVI 95.statistical sampling 统计抽样
9a1R"%Z brCL"g|} 96.tolerable error 可容忍误差
l0',B*og efbJ2C 97.the risk of under reliance 信赖不足风险
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G&6`?1k fE>JoQs38 99.the risk of incorrect rejection 误拒风险
&,/-<y-S 7Z}T!HFMr 100. the risk of incorrect acceptance 误受风险
{ueDwnZ !*"#*)S. 101.working trial balance 试算平衡表
{FN4BC`3+ VF<VyWFC0` 102.index and cross-referencing 索引和交叉索引
FPE6H:' F A%BzU5^ 103.cash receipt 现金收入
RM25]hx \/Zo*/ 104.cash disbursement 现金支出
56Lt "Z F #K>Ue>hx 105.bank statement 银行对账单
Fl==k 1)-VlQK p 106.bank reconciliation 银行存款余额调节表
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lj*=bK 107.balance sheet date
资产负债表日
E|VTbEYG leXdxpc 108.net realizable value 可变现净值
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jQHOZ 110.sale invoice 销售发票
fhki!# E8M catJC3 111.price list 价目表
1HRcEzA Gx%f&H~Z^ 112.positive confirmation request 积极式询证函
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lp1GK/!s 6ZC~q=my 114.purchase requisition 请购单
GRgpy R8j\CiV17 115.receiving report 验收报告
r)dXcus $j0<ef! 116.gross margin 毛利
#]wBXzu? [5P1 pkZ 117.manufacturing overhead 制造费用
xZMAX}8 v -wnBdL 118.material requisition 领料单
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%cq8%RT 1(a+| 120.bond certificate 债券
kl5Y{![/&f B!1L W4^ 121.stock certificate 股票
P#2#i]- :1!k*5 122.audit report 审计报告
].N%A07 #4^D'r>pJ 123.entity 被审计单位
tHH @[E+h v*@R U 124.addressee of the audit report 审计报告的收件人
&c81q2 8-Z|$F" 125.unqualified opinion 无保留意见
g+ cH 9+frxD&pO 126.qualified opinion 保留意见
d((,R@N' E@)9'?q 127.disclaimer of opinion 无法表示意见
^ Mq8jw(2 xcXnd"YYE 128.adverse opinion 否定意见
'&iAPc4= BbNl:` 查看《
注会考试《审计》中的128个英文单词(一) 》
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