61.assessed level of material misstatement risk 重大错报风险的评估水平
pXO09L/nv ;Y;r%DJ 62.simall business 小规模企业
f0sLe 3 /qy6YF8;y 63.accounting system
会计系统
(9I(e^@] u1
M8nb 64.test of control 控制测试
Z/G#3-5)p L<@*6QH 65.walk-through test 穿行测试
xw}yl4WT{ 5tpC$4m 66.communication 沟通
2e%\aP`D2 d;Y Kw1 67.flow chart 流程图
^rO"U[To X/2GTU7? 68.reperformance of internal control 重新执行
r
YKGX?y ,4t6Cq! 69.audit evidence
审计证据
\]f+
{d-&
9)W3\I>U- 70.substantive procedures 实质性程序
5aW#zgxXg XH~(=^/_ 71.assertions 认定
E
qz|eS*6 j}//e%$a 72.esistence 存在
?SFQx\/ "NLuAB.P 73.occurrence 发生
ZN$%\,< 4vWiOcJF!O 74.completeness 完整性
27Z
qdHd 3{?X>6T 75.rights and obligations 权利和义务
Z3{1`"\<K
L5I!YP#v 76.valuation and allocation 计价和分摊
Jk>vn+q8P^ U[x$QG6 m! 77.cutoff 截止
C
wls e- <
`pNdy4 78.accuracy 准确性
!xck
~EAS yZNG>1N 79.classification 分类
b-VtQ%Q zTB&Wlt 80.inspection 检查
E5rV}>(Y |D-[M_T5 81.supervision of counting 监盘
)S+fc= ph5{i2U0 82.observation 观察
b_nE4> Fdhgm{Y2s 83.confirmation 函证
zJy=1r N gF7$@S 84.computation 计算
I?PqWG!O [G$ #jUt/O 85.analytical procedures 分析程序
37kFbR@x Jg=!GU/:: 86.vouch 核对
1xS+r)_n@ _*e_?]G- 87.trace 追查
-V{"Lzrfug _"Bj`5S 88.audit sampling 审计抽样
k/{WlLN
:2nsi4 89.error 误差
%f
&Y= wO%lM 90.expected error 预期误差
-)(=~|,Pq/ \B~g5}= 91.population 总体
i,ZEUdd*_ ^wBlQmW7J 92.sampling risk 抽样风险
_-({MX[3k< F|>
3gW 93.non- sampling risk 非抽样风险
j36YIz$a dVB#Np 94.sampling unit 抽样单位
WlQCP C ,on]Fts 95.statistical sampling 统计抽样
=>5Lp {Cm!5Q Yy 96.tolerable error 可容忍误差
'k\j[fk/K %r1#G.2YW 97.the risk of under reliance 信赖不足风险
![K\)7 iKo qI7KWUR 98.the risk of over reliance 信赖过度风险
{p1`[R&n# Ll; v[Y 99.the risk of incorrect rejection 误拒风险
xk~gGT& rZdOU?U 100. the risk of incorrect acceptance 误受风险
(K=0c6M3= V
B*c1i 101.working trial balance 试算平衡表
7d>w]R,Z _1E c54D 102.index and cross-referencing 索引和交叉索引
QGfwvFm
Ty&1R? 103.cash receipt 现金收入
~{lb`M^]h jw{N#QDh 104.cash disbursement 现金支出
QD!NV* <
e BmCrJ 105.bank statement 银行对账单
h# 4n J@/4CSCR] 106.bank reconciliation 银行存款余额调节表
$,by!w'e:l id9QfJ9t 107.balance sheet date
资产负债表日
PI%l VI4mEq,V 108.net realizable value 可变现净值
I"czo9Yspd b>p_w%d[[J 109.storeroom 仓库
lfM vNv 1 jB0gNe 110.sale invoice 销售发票
:Y /aT[ 3@x[M?$ 111.price list 价目表
]*| hd/j {2:baoG- 112.positive confirmation request 积极式询证函
7I w^ ]pe7I
P
113.negative confirmation request 消极式询证函
4_-&PZ,d /~'C!so[v 114.purchase requisition 请购单
1W>/4l ":+d7xR?o 115.receiving report 验收报告
xwsl$Rj
C2rG3X^~Jm 116.gross margin 毛利
^V; r J&\Q3_vro9 117.manufacturing overhead 制造费用
W[J2>`k9 f3!Oc 118.material requisition 领料单
kIS )*_ i/_rz.c~3 119.inventory-taking 存货盘点
0o$RvxJ YG0/e#5 120.bond certificate 债券
yWRIh*>nE |GQq:MB;z 121.stock certificate 股票
&cyB}Gv UNb7WN 122.audit report 审计报告
X~VI} dJ KB~[nZs7 123.entity 被审计单位
#0r^<Yn 7#"NKxb 124.addressee of the audit report 审计报告的收件人
!U@ETo Cu%BU}( 125.unqualified opinion 无保留意见
5:gpynE| hd'QMr[; 126.qualified opinion 保留意见
Zex~ $r P
n^:cr| 127.disclaimer of opinion 无法表示意见
^n~Kr1}nj a7_Q8iMe 128.adverse opinion 否定意见
90+Vw`Gz= aoW2 c1`?Z 查看《
注会考试《审计》中的128个英文单词(一) 》
[.|& /O