61.assessed level of material misstatement risk 重大错报风险的评估水平
E176O[(V= {z.}u5N 62.simall business 小规模企业
8Q6il- ;W+.]_$6)T 63.accounting system
会计系统
u\t ; b0KorUr 64.test of control 控制测试
c~C :"g.y qt;6CzL
C 65.walk-through test 穿行测试
9qqEr~ n+!.0d}6
66.communication 沟通
(.n"
J2qj `_v-Y`Z 67.flow chart 流程图
'0o`<xW
q_oYI3 68.reperformance of internal control 重新执行
/pyKTZ|
LI
nN-b# 69.audit evidence
审计证据
5T8!5EcS* k)4|% 70.substantive procedures 实质性程序
txL5'mK zBjqYqZ<+ 71.assertions 认定
jR/X}XQtY G&Cl:CtC 72.esistence 存在
c6lEWC: C ch1"j<k$ 73.occurrence 发生
O-&n5 pH"LZ7)DI0 74.completeness 完整性
kYR&t}jlCg ~F' $p 75.rights and obligations 权利和义务
,cm2uY fqZ!Bi 76.valuation and allocation 计价和分摊
2{#quXN9 ucA6s:!={ 77.cutoff 截止
WV&BZ:H L50`,,WF 78.accuracy 准确性
' bT9AV% MA1,;pv6 79.classification 分类
+h9CcBd ]X-ZRmB` 80.inspection 检查
IO6i sJ0y3)PQ 81.supervision of counting 监盘
{+r?g J ^SjGNg^ 7D 82.observation 观察
c}{e,t goHr#@ 83.confirmation 函证
lI5{]?' %3C,jg 84.computation 计算
p 3_Q $9l3DJ 85.analytical procedures 分析程序
;N/c 5+ 5w1=j\oq 86.vouch 核对
"1[N;|xa B\("08
x 87.trace 追查
h]zx7zt-
.:lzT"QXI 88.audit sampling 审计抽样
EG 1SIEo !IGVN:E 89.error 误差
d-?~O~qD|! T}\U:@b 90.expected error 预期误差
|RpC0I "`3H0il;< 91.population 总体
V*)6!N[5
:zZtZT! 92.sampling risk 抽样风险
opIcSm& L~yy;)]W 93.non- sampling risk 非抽样风险
Np=*B_ @8 CId`6W 94.sampling unit 抽样单位
DL~LSh D'2O#Rj4q 95.statistical sampling 统计抽样
9:kb0oBa?l c{852R 96.tolerable error 可容忍误差
%V+,# /g8yc'{p 97.the risk of under reliance 信赖不足风险
dIf Jr}ih [UI
bO@e 98.the risk of over reliance 信赖过度风险
2.NzB7c*CM .*zQ\P 99.the risk of incorrect rejection 误拒风险
Z>D7C?v:( G_o/ lIz" 100. the risk of incorrect acceptance 误受风险
B"EMir' MDB}G
' 101.working trial balance 试算平衡表
LEhi/>T E@@quK 102.index and cross-referencing 索引和交叉索引
aI\VqOt] *%fOE;-? 103.cash receipt 现金收入
2HTZ,W -~aVt~{k/ 104.cash disbursement 现金支出
|FNP~5v OIoAqt 105.bank statement 银行对账单
l,/5$JGnk gVD!.
106.bank reconciliation 银行存款余额调节表
:J<S-d= kt S0 107.balance sheet date
资产负债表日
GV2}K
<s F(w>lWs; 108.net realizable value 可变现净值
*".7O*jjV o/[NUQSI 109.storeroom 仓库
%\^x3wP&o\ O/<jt' 110.sale invoice 销售发票
3oIoQj+D w5[POo' 5 111.price list 价目表
e
)iVX<qb <D 5QlAN 112.positive confirmation request 积极式询证函
hrW.TwK Zkz:h7GUG- 113.negative confirmation request 消极式询证函
i@p?.%K{ #?-W. 114.purchase requisition 请购单
/!E /9[V xL!05du
115.receiving report 验收报告
<W5F~K
;41 C
qxP@ 116.gross margin 毛利
[mwfgh&4% 5I<?HsK@ 117.manufacturing overhead 制造费用
)Q\;N C=4 xCQ<G{;C 118.material requisition 领料单
B]hZ4.B1 Qvq
BT 119.inventory-taking 存货盘点
Jsw<,uTD Bq _<v)M* 120.bond certificate 债券
Z>{8FzP.F &zm5s*yNt 121.stock certificate 股票
7_{x '#7 Fq{nc]L6 122.audit report 审计报告
F6 UOo.L)I 9!R !H& 123.entity 被审计单位
9~4Kbmr>q z1L. 124.addressee of the audit report 审计报告的收件人
dXOjaS# ~ )8vcg{b{d 125.unqualified opinion 无保留意见
(V+(\<M %%f=aPw 126.qualified opinion 保留意见
?,Hk]Rl3 &B3kzs 127.disclaimer of opinion 无法表示意见
kTnvD|3_!P ~svu0[Vx 128.adverse opinion 否定意见
yRy9*r= Gis'IX( 查看《
注会考试《审计》中的128个英文单词(一) 》
@Xh4ZMyEx