61.assessed level of material misstatement risk 重大错报风险的评估水平
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{9(#X]' pwq a/Yi 63.accounting system
会计系统
G&P[n8Z$ =pQ'wx|>| 64.test of control 控制测试
~N{ 7 |etA2"r& 65.walk-through test 穿行测试
";:"p6? S.,om;` 66.communication 沟通
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67.flow chart 流程图
rGPFPsMQ] 1A>>#M=A 68.reperformance of internal control 重新执行
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9cy 2D,EWk/4 69.audit evidence
审计证据
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N 70.substantive procedures 实质性程序
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gt$z}oU .c#G0t<i[ 71.assertions 认定
XE/K|o^Hp AF-4b*oB 72.esistence 存在
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tN#_<W 73.occurrence 发生
`/WX!4eR, Ns^[Hb[b' 74.completeness 完整性
]xO`c &YAw~1A 75.rights and obligations 权利和义务
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GU2&;! zR)9]pJ- 76.valuation and allocation 计价和分摊
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fU@{!;|Pz 77.cutoff 截止
\EP<r !'E{D`A9 78.accuracy 准确性
Dwvd $JH_ 79.classification 分类
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. 4$SNzv3V v.wHj@ 81.supervision of counting 监盘
e!+_U C u$A*Vsmr 82.observation 观察
1y/_D$~ZO 'IR2H{Q 83.confirmation 函证
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85.analytical procedures 分析程序
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Z$!]i1 86.vouch 核对
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F\Qukn @"B"*z-d 88.audit sampling 审计抽样
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8OYw72& ups]k?4 91.population 总体
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,xDs@37 K'Gv+UC*6 92.sampling risk 抽样风险
+:JyXFu 5Z2tTw'i 93.non- sampling risk 非抽样风险
qB%?t.k7 }]i re2j8 94.sampling unit 抽样单位
^#^\@jLm w_O3]; 95.statistical sampling 统计抽样
F_Pv\?35z v5aHe_?lp 96.tolerable error 可容忍误差
Iuh1tcc YIb=rR[ $ 97.the risk of under reliance 信赖不足风险
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; Bu:h_sV D 98.the risk of over reliance 信赖过度风险
a{oG[e m2j&v$ 99.the risk of incorrect rejection 误拒风险
"4 Lt:o4x U$-;^=; 100. the risk of incorrect acceptance 误受风险
Zx%ib8|j 3hN.`G-E 101.working trial balance 试算平衡表
{$dq7m( Kbdjd p 102.index and cross-referencing 索引和交叉索引
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7 `^mPq?f 103.cash receipt 现金收入
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U5 7q%<JZPY 104.cash disbursement 现金支出
]Wn^m+ "s:eH"_s 105.bank statement 银行对账单
J\WUBt-M A,P_| 106.bank reconciliation 银行存款余额调节表
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资产负债表日
2HxT+|~d6 ,wyfMOGLt 108.net realizable value 可变现净值
"kYzgi l6YToYzE2 109.storeroom 仓库
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k `cz%(Ry, 110.sale invoice 销售发票
`PV+.V} m!Iax]D{ 111.price list 价目表
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;8?i 112.positive confirmation request 积极式询证函
2l7Sbs7 ,-4SVj8$P 113.negative confirmation request 消极式询证函
nBVR)|+M 1XwW4cZ>: 114.purchase requisition 请购单
\0{g~cU4 U c6]]Bbc 115.receiving report 验收报告
_tl,-}~ C(ay7 116.gross margin 毛利
HQpw2bdy @[:JQ'R= 117.manufacturing overhead 制造费用
w<m)T 13:yaRo 118.material requisition 领料单
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119.inventory-taking 存货盘点
/Ir|& <yB Z#2AK63/T 120.bond certificate 债券
POnI&y] [f_4%Now 121.stock certificate 股票
oj8_e xx JTK0#+? 122.audit report 审计报告
SGZ]_ B/iRR2h 123.entity 被审计单位
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FXAP]iqo T:/68b*H\: 125.unqualified opinion 无保留意见
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@ ?r`UBR+[ 126.qualified opinion 保留意见
>N&C-6W s+=JT+g 127.disclaimer of opinion 无法表示意见
ZL0':7 &TpzJcd" 128.adverse opinion 否定意见
M~6x&|2 %LL*V| 查看《
注会考试《审计》中的128个英文单词(一) 》
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