61.assessed level of material misstatement risk 重大错报风险的评估水平
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LaD 5 :xUl+(+ 62.simall business 小规模企业
3K'o&>}L ` $x#_-Hn 63.accounting system
会计系统
o4I!VK(C#s E*!zJ,@8 64.test of control 控制测试
h+'eFAZ Iy1Xn S* 65.walk-through test 穿行测试
|yl0}.() +EB,7<5< 66.communication 沟通
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O'sr[ Uub%s`O 68.reperformance of internal control 重新执行
hK9oe%kU~ F*jjcUk 69.audit evidence
审计证据
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RuH 70.substantive procedures 实质性程序
`\u), $ BO\`m%8md 71.assertions 认定
<n2{+eO ,tv9+n@x 72.esistence 存在
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+q,n}@y= 73.occurrence 发生
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9h:% 74.completeness 完整性
GHsdLe=t0# D!E 9@*Lf 75.rights and obligations 权利和义务
'FA)LuAok ; dHOH\,: 76.valuation and allocation 计价和分摊
"E[*rnsLN 2,QApW_Y 77.cutoff 截止
&/#Tk>: hw.demD 78.accuracy 准确性
%m\G'hY2 s1b\I6&:J 79.classification 分类
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80.inspection 检查
c68$pgG DBrzw+;e3 81.supervision of counting 监盘
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Ls AeQ&V d| 82.observation 观察
N*)8L[7_; =d4',[O 83.confirmation 函证
g:6}zHK Ty`=U>K| 84.computation 计算
!rmo*-=^= (IQ L`3f% 85.analytical procedures 分析程序
ScmzbDu ,?N_67 86.vouch 核对
,7$uh): P##( V!YR 87.trace 追查
k)t8J \ 7}7C0mV3 88.audit sampling 审计抽样
*E q7r>[ ;? QAPTz 89.error 误差
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0lq4 aZ0iwMK 91.population 总体
Q2WrB+/ FJH8O7 92.sampling risk 抽样风险
TZ_'nB~ iYs?B0*JWK 93.non- sampling risk 非抽样风险
%iFIY=W /faP]J) 94.sampling unit 抽样单位
BQmafpp` DMpd(ws 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
`D4'`Or-U p%tg->#L 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
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4gt "dfy+ 3sIM7WD? 100. the risk of incorrect acceptance 误受风险
;AA7wK 4 I`>%2mP[C 101.working trial balance 试算平衡表
B>21A9& _jKVA6_E 102.index and cross-referencing 索引和交叉索引
q)y8Bv| P&,cCR> 103.cash receipt 现金收入
|W];v@b\y ``CADiM:S 104.cash disbursement 现金支出
L 'Rapu Y|jesa {x 105.bank statement 银行对账单
_qNLy/AY 7u0R=q 106.bank reconciliation 银行存款余额调节表
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: \V)5+ +>({pHZ<S 107.balance sheet date
资产负债表日
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@p^.; 108.net realizable value 可变现净值
C^O^Jj5X% YIqfGXu8 109.storeroom 仓库
{-qTU6 %*}f<k{6 110.sale invoice 销售发票
kfECC&" ,6pH *b$ 111.price list 价目表
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k- 112.positive confirmation request 积极式询证函
1"PE@!] Q(7l<z 113.negative confirmation request 消极式询证函
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M% |/Z)? 114.purchase requisition 请购单
( "z;Q?( j)*nE./3 115.receiving report 验收报告
*&MkkI# ZM!~M>B9R 116.gross margin 毛利
F'*4:WD7 KK|Jach 117.manufacturing overhead 制造费用
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4f,x@:Jw Z8UM0B=i 119.inventory-taking 存货盘点
4VgDN(n0@ NE"fyX` 120.bond certificate 债券
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121.stock certificate 股票
< Ifnf6~ (0f^Hh wF 122.audit report 审计报告
=<xbE;,0 N4-J !r@#~ 123.entity 被审计单位
Cn '=_1p miqCUbcU 124.addressee of the audit report 审计报告的收件人
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lCZ3 125.unqualified opinion 无保留意见
#CmBgxg+M "dTXT 126.qualified opinion 保留意见
'"^JNb^I ;wrgpP3 127.disclaimer of opinion 无法表示意见
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,#q 128.adverse opinion 否定意见
pM3BBF% wt;aO_l 查看《
注会考试《审计》中的128个英文单词(一) 》
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