61.assessed level of material misstatement risk 重大错报风险的评估水平
g|X ;ahTT 4BL;FO 62.simall business 小规模企业
;|T!
#@j
sic"pn],U 63.accounting system
会计系统
JuR"J1MY 9m2, qr| 64.test of control 控制测试
"ww|&-W9 '@|_Omc
Y 65.walk-through test 穿行测试
0oZsb\ 6RO(]5wX 66.communication 沟通
Q#I"_G&{ 7cP@jj 67.flow chart 流程图
hg.#DxRi{ !LMN[3M
_ 68.reperformance of internal control 重新执行
}_/Hdmmx \*hrW( 69.audit evidence
审计证据
{Bs~lC$ ^ 2GHe<Y 70.substantive procedures 实质性程序
jdZ~z#`(!: b
\KL;H/ 71.assertions 认定
GG064zPq7 }
"vW4 72.esistence 存在
<P[T!gST j`'`)3f 73.occurrence 发生
(
9!k# O4\Z!R60g 74.completeness 完整性
n9w9JXp;! l:0s2 75.rights and obligations 权利和义务
^H{R+} h!~3Dw>,N 76.valuation and allocation 计价和分摊
=!O*/6rz Q)m4_+,d 77.cutoff 截止
oF9
-& 4'j
sD
cs 78.accuracy 准确性
WG*t::NN Ds#/ 79.classification 分类
fH`P[^N v 8T$ &-HJ 80.inspection 检查
_It ,%<3
]V %.I_ 81.supervision of counting 监盘
O ,rwP t*z~5_/ 82.observation 观察
0iULCK UDhG : 83.confirmation 函证
3
!Sp0P 0&qr 84.computation 计算
9TF f8'?d ~<<nz9}o_ 85.analytical procedures 分析程序
/27JevE rg0ma 86.vouch 核对
ul%h@=n p
raaY}} 87.trace 追查
QM3,'?ekRH ;^*Unyt[4] 88.audit sampling 审计抽样
t+5E#!y
FX9F"42@ 89.error 误差
k(zsm"<q ,Jc m+Wb 90.expected error 预期误差
REZJ}%}/ [SJ6@q 91.population 总体
<0yE
5Mrf u0P)7~% 92.sampling risk 抽样风险
qB)"qFa
k>t)g-,2 93.non- sampling risk 非抽样风险
MCU_Z[N#10 N`)$[&NG] 94.sampling unit 抽样单位
/C/id)h> zBO(`=| 95.statistical sampling 统计抽样
U4 13?Pe
2o>)7^9|#< 96.tolerable error 可容忍误差
vG \a1H ;
7N
Z<k 97.the risk of under reliance 信赖不足风险
)c l5B{1P D;UV&.$'v 98.the risk of over reliance 信赖过度风险
"NgoaG~!YO :
tWU .f# 99.the risk of incorrect rejection 误拒风险
mxb06u_ `%09xMPu 100. the risk of incorrect acceptance 误受风险
5 H#W[^s" aR\\<due 101.working trial balance 试算平衡表
{.yStB.T ,g
L9?Wz 102.index and cross-referencing 索引和交叉索引
jy]JiQB BTM),
w2 103.cash receipt 现金收入
%pXAeeSY`; >vuY+o;B 104.cash disbursement 现金支出
K|DWu8 -l%J/ : 105.bank statement 银行对账单
PMfkA!.Y q~o,WZG 106.bank reconciliation 银行存款余额调节表
y^]tahbo wH~kTU2br 107.balance sheet date
资产负债表日
w[6J
` &Wf3~hmo 108.net realizable value 可变现净值
gKOOHUCb VXR]"W= 109.storeroom 仓库
Mwgu93? kD bhu^~B 110.sale invoice 销售发票
tgjr&G}a@0 iD= p\ 111.price list 价目表
Jvun?J
m w`l{LHrR 112.positive confirmation request 积极式询证函
8EVgoJ.
:ujCr. 113.negative confirmation request 消极式询证函
mrV!teP ,t)x{I;C) 114.purchase requisition 请购单
d~h:~ `GXkF:f= 115.receiving report 验收报告
8p-=&cuo\@
D~o$GW% 116.gross margin 毛利
?8W("W
.rPn5D Y 117.manufacturing overhead 制造费用
eHDef "QvmqI> 118.material requisition 领料单
"T H6o:x ~q&pF"va8 119.inventory-taking 存货盘点
L. ]$6Q0 ~Y.tz`2D 120.bond certificate 债券
wu"&|dt udeoW-_ 121.stock certificate 股票
1".v6caW M4xi1M#% 122.audit report 审计报告
Jjl`_X$CB
)G7=G+e; 123.entity 被审计单位
s|y:UgD ki>~H!zB 124.addressee of the audit report 审计报告的收件人
JJRK7\~$ .k[o$z\EkF 125.unqualified opinion 无保留意见
5s?Hxn @(C1_ 126.qualified opinion 保留意见
fu$R7 W-/}q0h 127.disclaimer of opinion 无法表示意见
(@WA1oNG @]bPVG?d 128.adverse opinion 否定意见
>[6{LAe~hp 'H7x L 查看《
注会考试《审计》中的128个英文单词(一) 》
j1 =`|