61.assessed level of material misstatement risk 重大错报风险的评估水平
q+/c+u?=^ $~V,.RD 62.simall business 小规模企业
gt9{u"o i$Q$y
hT{ 63.accounting system
会计系统
P-?ya!@" 52$7vYMto 64.test of control 控制测试
TqM(I[J7\ YJlpP0;++ 65.walk-through test 穿行测试
lkWID |d* K'+ 66.communication 沟通
AiT&:'<UT 6}Y
WM]c% 67.flow chart 流程图
=U6%Wdth abq$OI 68.reperformance of internal control 重新执行
5y. n 3%<Uq%pJ 69.audit evidence
审计证据
)19As8rL/o D2`tWRm0 70.substantive procedures 实质性程序
ydCVG," f#R
I&I\ 71.assertions 认定
0ivlKe% ,7mR
b-*p 72.esistence 存在
ZI
q!ee
smpz/1U 73.occurrence 发生
?NZKu6 Im;8Abf 74.completeness 完整性
:>U2yI
fI2/v<[ 75.rights and obligations 权利和义务
nDh]: t= cSYW
)c|t 76.valuation and allocation 计价和分摊
J`T1 88 x~Egax 77.cutoff 截止
h 7feZ_ mJ=3f
aM 78.accuracy 准确性
o#KGENd WxE4r 79.classification 分类
<_HK@E<_HO jXEuK:exQ 80.inspection 检查
|sN>/89=/ &TqY\l 81.supervision of counting 监盘
>:whNp PiD%PBmUl 82.observation 观察
7tOOruiC gU7@}P 83.confirmation 函证
O2|[g8(_F '-sAi 84.computation 计算
\atztC{-L> (9_~R^='y 85.analytical procedures 分析程序
2 %YtMkC5 4\)"Ih 86.vouch 核对
gA)!1V+: Y$0Y_fm% 87.trace 追查
W+3ZuAP\n #}50oWE 88.audit sampling 审计抽样
XeD9RMT KX e/i~AS 89.error 误差
O j<.3U[C 3V]B|^S 90.expected error 预期误差
6fvzTd}, Vvuw gJX 91.population 总体
6iwIEb $dAQ'\f7 92.sampling risk 抽样风险
Hl"qLrb4 jk-hIl& 93.non- sampling risk 非抽样风险
3,~M`~B O) ks 94.sampling unit 抽样单位
I^iJ^Z]vx {C>.fg%t 95.statistical sampling 统计抽样
808E)
fs
U6o4 96.tolerable error 可容忍误差
Kq}/`P F|K=]. 97.the risk of under reliance 信赖不足风险
)i&z!|/2 i"=6n>\ 98.the risk of over reliance 信赖过度风险
b #U
nE !8q+W`{ 99.the risk of incorrect rejection 误拒风险
& 2MI(9v {HKd="%VG 100. the risk of incorrect acceptance 误受风险
iB[>uW
P-9[,3Zd 101.working trial balance 试算平衡表
z;:c_y!f NET?Ep 102.index and cross-referencing 索引和交叉索引
TJ@@kSSbl +0U
{CmH 103.cash receipt 现金收入
TRwlUC3hQ L8K=Q 104.cash disbursement 现金支出
7n*,L5%?]4 y2k'^zE 105.bank statement 银行对账单
fY@Y$S`Fh 8H4"mxO 106.bank reconciliation 银行存款余额调节表
jEj#|w Fw!wSzsk3 107.balance sheet date
资产负债表日
$:M *$r^u c$),/0td| 108.net realizable value 可变现净值
6e,|HV %,$Ms?,n` 109.storeroom 仓库
h^klP: Q NvH9?Ek" 110.sale invoice 销售发票
wjk-$p hzIP ?0^E 111.price list 价目表
m9bR
%j }} cz95 112.positive confirmation request 积极式询证函
:TU;%@7 ,]?Xf> 113.negative confirmation request 消极式询证函
\\F^uM7, oJC-? 114.purchase requisition 请购单
ok;Y xp> 4 4bTx y 115.receiving report 验收报告
pEk^
; UpL1C~& 116.gross margin 毛利
;-p1z%
u ' uvTOgP, 117.manufacturing overhead 制造费用
L3:dANG 7'wt
/9 118.material requisition 领料单
DDkH`R USz|Rh 119.inventory-taking 存货盘点
VU+` yQp dz
fR ^Gv 120.bond certificate 债券
}gL:"C"~ :uhU<H<,f 121.stock certificate 股票
K_/8MLJQ IC&x
L9 122.audit report 审计报告
L[\m{gN q{v:T}Q|A 123.entity 被审计单位
PI{;3X}9$, c$?(zt; 124.addressee of the audit report 审计报告的收件人
U M$\{$ /BB(ri
G 125.unqualified opinion 无保留意见
SN!TE,=I Jy&O4g/'5 126.qualified opinion 保留意见
q$)$?" ([~9v@+ 127.disclaimer of opinion 无法表示意见
W.OcmA>x >hqev-
128.adverse opinion 否定意见
AR9D;YfR~ KL:x!GsV5e 查看《
注会考试《审计》中的128个英文单词(一) 》
y]|H
rx