61.assessed level of material misstatement risk 重大错报风险的评估水平
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c'4 \F9 62.simall business 小规模企业
J)~=b_'< 4ov~y1Da) 63.accounting system
会计系统
N1+]3kt ~ g9`ytWmM 64.test of control 控制测试
Tdp$laPO' SQRz8,sqkw 65.walk-through test 穿行测试
O~1p]j 6H9]]Unju 66.communication 沟通
,*#M%Pv1t cA^7}}?e 67.flow chart 流程图
Kn]WXc|(" t)ry)[Dxv 68.reperformance of internal control 重新执行
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审计证据
CF4y$aC# Sa(rl^qZ2 70.substantive procedures 实质性程序
"@Fxfd+Ot ;#Nci%<J\ 71.assertions 认定
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f9L~K 72.esistence 存在
@T T[H*, rGO3 73.occurrence 发生
2Ki/K( od|.E$B 74.completeness 完整性
O`| ri5d *GMRu,u2 75.rights and obligations 权利和义务
(\_d'Js(; (/BkwbJyE 76.valuation and allocation 计价和分摊
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YDL)F<Y 77.cutoff 截止
IVKE dwA WNi<|A#T{ 78.accuracy 准确性
[J#(k`@ O*7~t17 79.classification 分类
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fJ 80.inspection 检查
n40Z djp(s$:{4 81.supervision of counting 监盘
&0TheY;srf u?i1n=Ne 82.observation 观察
cPYQ<Y= hkxZ=l 83.confirmation 函证
$<#sCrNX `VbG%y&I 84.computation 计算
19DW~kvYk bf+2c6_BN0 85.analytical procedures 分析程序
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f/ 86.vouch 核对
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gsH_pG-jU 87.trace 追查
H9?~#GPb 5{[0Clb) 88.audit sampling 审计抽样
wz=I+IN: #Ba'k6b 89.error 误差
R(fR1 $+j) 90.expected error 预期误差
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d+;~x* Z$@Nzza- 92.sampling risk 抽样风险
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O_wS@: dX*PR3I-3 93.non- sampling risk 非抽样风险
rjzRH {s]eXc]K} 94.sampling unit 抽样单位
ZhU2z*qN# i|e-N?l 95.statistical sampling 统计抽样
4!wfh)Z #Bjnz$KB 96.tolerable error 可容忍误差
ijfT!W c2QC`h(Wb 97.the risk of under reliance 信赖不足风险
SV >EB;< 191)JWfa 98.the risk of over reliance 信赖过度风险
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b%6_LK[ 99.the risk of incorrect rejection 误拒风险
]2+(i MG|NH0k 100. the risk of incorrect acceptance 误受风险
FqySnr JQ "#%T*c{Tf0 101.working trial balance 试算平衡表
P=.W.oS qdh D6#r 102.index and cross-referencing 索引和交叉索引
(Y86q\DQ?| Z q)A"'Y 103.cash receipt 现金收入
xfilxd Fa8>+ 104.cash disbursement 现金支出
9ZwhCsO 9S}PCAA; 105.bank statement 银行对账单
,fbO} b1+Nm 106.bank reconciliation 银行存款余额调节表
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Z3Lrv @U,cj>K 107.balance sheet date
资产负债表日
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pLRHwL. 109.storeroom 仓库
Xv9CD ^(%>U!<<%, 110.sale invoice 销售发票
SRMy#j- `C3F?Lch 111.price list 价目表
iIg_S13 {"s8X(#_sC 112.positive confirmation request 积极式询证函
(5SI!1N wx<DzC 113.negative confirmation request 消极式询证函
fYpy5vc-dm Q"KH!Bu%P 114.purchase requisition 请购单
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2:P~ 115.receiving report 验收报告
y<Z8+/f`f ]C_6I\Z#=W 116.gross margin 毛利
:t(}h!7 F$.M2*9 117.manufacturing overhead 制造费用
:E.mU{ ~*&_zPTN 118.material requisition 领料单
JAYom%A" 3N?uY2 119.inventory-taking 存货盘点
$OmtN" 2e+DUZBoC 120.bond certificate 债券
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u4%-e)$X *0Fn C2W1 122.audit report 审计报告
n{M!l\1 VXC_Y 123.entity 被审计单位
*M&~R(TMn j5AW} 124.addressee of the audit report 审计报告的收件人
Xf:-K(%e =r`>tWs 125.unqualified opinion 无保留意见
/Z-|E W Qe>1 126.qualified opinion 保留意见
Fq~de%y O -@7n0 127.disclaimer of opinion 无法表示意见
LqW~QEU( (xMAo;s_ 128.adverse opinion 否定意见
%h^; "|Z /|Zk$q.\ 查看《
注会考试《审计》中的128个英文单词(一) 》
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