61.assessed level of material misstatement risk 重大错报风险的评估水平
C26PQGo#$ u2^oXl 62.simall business 小规模企业
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+h4N 63.accounting system
会计系统
&E$jAqc x"~F=jT 64.test of control 控制测试
*Wv]DV=\ o_p//S#q 65.walk-through test 穿行测试
e@s+]a8D-k v9Oyboh(y 66.communication 沟通
2f>lgZ! ]`&EB~K&NY 67.flow chart 流程图
`,4"[6S N\Byg jw| 68.reperformance of internal control 重新执行
2i#wJ8vrF ;uNcrv0J 69.audit evidence
审计证据
2"C'Au &"fMiK3 70.substantive procedures 实质性程序
I+w3It O B8fFd 71.assertions 认定
d:O>--$_tw J[;c} 72.esistence 存在
EXg\a#4[' }%[TJ@R; 73.occurrence 发生
;g: TsYwM ;VM/Cxgep 74.completeness 完整性
7rc^-!k I@a7AuOw 75.rights and obligations 权利和义务
9u lJZ\cQ )H#Hs<)Qy 76.valuation and allocation 计价和分摊
f.rz2)o X^#48*"a 77.cutoff 截止
*'vX:n&t *@lNL=%R 78.accuracy 准确性
w`,[w,t IP$^)t[ 79.classification 分类
',`iQt!Lx RyC]4QyC 80.inspection 检查
C',D" \&]'GsfF 81.supervision of counting 监盘
<P ~+H>; TS)p2# 82.observation 观察
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O8"M 83.confirmation 函证
\szx.IZT fzRzkn:= 84.computation 计算
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GE+DjeA 85.analytical procedures 分析程序
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jtw 86.vouch 核对
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ca~%= 87.trace 追查
]nhLv!Co 3zp)!QJi 88.audit sampling 审计抽样
b[?6/#N .JZoZ.FAb 89.error 误差
1j# ~:=I EQ8jxr<p 90.expected error 预期误差
hAHl+q)w? Cq?l> 91.population 总体
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,s 92.sampling risk 抽样风险
,Ww)>O+ 4\x'$G 93.non- sampling risk 非抽样风险
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dmannM 94.sampling unit 抽样单位
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bYoWw U")~bU 95.statistical sampling 统计抽样
bv5,Yk k/=J<?h0 96.tolerable error 可容忍误差
jn>3(GRGC$ BJ<hP9# 97.the risk of under reliance 信赖不足风险
oqB(l[%z2 gpVZZ:~ 98.the risk of over reliance 信赖过度风险
8n?qm96 f}0(qN/G 99.the risk of incorrect rejection 误拒风险
t@QaxZIlt; .slA} 100. the risk of incorrect acceptance 误受风险
>B U0B Ovv~ymj 101.working trial balance 试算平衡表
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]]uk=P 102.index and cross-referencing 索引和交叉索引
HhhN8t 9TBkVbqV 103.cash receipt 现金收入
7f#e#_sM; 3haYb` 104.cash disbursement 现金支出
|sMRIW,P g2JNa?z 105.bank statement 银行对账单
O;9u1,%w I!dA{INN 106.bank reconciliation 银行存款余额调节表
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DhJ~ 107.balance sheet date
资产负债表日
8s-y+M@. E'j>[C:U 108.net realizable value 可变现净值
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if" 109.storeroom 仓库
tisSj ?+ *9y)B|P^ 110.sale invoice 销售发票
sI7d?+ I?uU}NK 111.price list 价目表
%B}Q .' 5,})x]'x 112.positive confirmation request 积极式询证函
~m8".Z" ^90';ACFy 113.negative confirmation request 消极式询证函
\ ,ARYwd E^rKS&P 114.purchase requisition 请购单
%i{Z@ H<#M)8 115.receiving report 验收报告
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Y1I}gD R8I%Cyc 116.gross margin 毛利
]W~\%`#8? m_zl*s*6 117.manufacturing overhead 制造费用
B>rz<bPT f6vhW66:?x 118.material requisition 领料单
ayfR{RYi 1"YN{Ut;G 119.inventory-taking 存货盘点
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O: >h1 3i@`r 120.bond certificate 债券
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U_? ~U(`XvR\4 121.stock certificate 股票
]$Pl[Vegy bc=,$ 122.audit report 审计报告
EudX^L5U<d U$v|c%6 123.entity 被审计单位
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rR]U Ff 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
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)X7 126.qualified opinion 保留意见
<}t~^E, {,NGxqhE 127.disclaimer of opinion 无法表示意见
pqe7a3jr 1/+d@s#t 128.adverse opinion 否定意见
,`PC^`0c}o Su?e\7aj 查看《
注会考试《审计》中的128个英文单词(一) 》
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