61.assessed level of material misstatement risk 重大错报风险的评估水平
2`[iTBZ=^ mB.j?@Y% 62.simall business 小规模企业
@MoBR. 'o!{YLJ fM 63.accounting system
会计系统
j&
H4L kL7n`o 64.test of control 控制测试
d
:a*;F *\n-yx] 65.walk-through test 穿行测试
=(3Yj[>st H,{WrWA 66.communication 沟通
MzRliH8e +=V[7^K; 67.flow chart 流程图
[J{M'+a Q|6lp 68.reperformance of internal control 重新执行
~OE1Sd:2 BM
vGw 69.audit evidence
审计证据
mnG\qsKNLK #hQ#_7 70.substantive procedures 实质性程序
Fhk 8 _oILZ, 71.assertions 认定
#B^
A"?*S OpNxd]"T 72.esistence 存在
~~B`\!n7 ROWI.| 73.occurrence 发生
)@Vz,f\} m-v0=+~& 74.completeness 完整性
$!ATj`}kb *B3 4 75.rights and obligations 权利和义务
MB!_G[R
2LTMt? 76.valuation and allocation 计价和分摊
@~+W YjR`}rdwo 77.cutoff 截止
6z'3e\x M}S1Zz%Ii1 78.accuracy 准确性
yU{Q`6u T Po1/_#mu 79.classification 分类
!P"@oJ/Yy_ zgnZ72% 80.inspection 检查
]Uu :t 6SqS\ 8 81.supervision of counting 监盘
l2*o@&. !!\x]$v 82.observation 观察
e*!0|#- 11g_!X -g@ 83.confirmation 函证
.*k$abb yP^C) 84.computation 计算
(rE.ft5$9 G &QG Q 85.analytical procedures 分析程序
wR%F>[6.{ SmUj8?6" 86.vouch 核对
Sp]u5\ v(`9+* 87.trace 追查
49Q
tfk ]=28s
*@ 88.audit sampling 审计抽样
xo.k:F !XqU'xxC 89.error 误差
v[+ ] 8JFvz(SK> 90.expected error 预期误差
;ipT0*Y B4MrrW4= 91.population 总体
gtwUY$ 2CY4nSKW 92.sampling risk 抽样风险
b9Mp@I7Q- NW4tQ;ad 93.non- sampling risk 非抽样风险
r?$V;Z hqW),^\>' 94.sampling unit 抽样单位
Rh,a4n?W dZ,IXA yB 95.statistical sampling 统计抽样
) -^(Su(! {bP
)Fo
n 96.tolerable error 可容忍误差
M/J?$j \n>7T*iM& 97.the risk of under reliance 信赖不足风险
PY76;D*` w\zNn4B})A 98.the risk of over reliance 信赖过度风险
o6/"IIso3 $V\Dl]a1 99.the risk of incorrect rejection 误拒风险
>n"4M~I %5ovW<E: 100. the risk of incorrect acceptance 误受风险
v
vzP t.ag { u %xc"0y 101.working trial balance 试算平衡表
:LxsiDrF[ )&s9QBo{b 102.index and cross-referencing 索引和交叉索引
5kik+ Pq(7lua7 103.cash receipt 现金收入
r]=Z : c\le8C3 104.cash disbursement 现金支出
zhgvqg- dJF3]h Y 105.bank statement 银行对账单
V.-cm51I ;Xl {m`E+ 106.bank reconciliation 银行存款余额调节表
mfx-Ja_a T$"s
w7< 107.balance sheet date
资产负债表日
@gnLY _A~>?gJ;, 108.net realizable value 可变现净值
nt_FqUJ TZ#^AV=ae 109.storeroom 仓库
vyvb-oz;u L _Xbca= 110.sale invoice 销售发票
f7b6!R;z_ 6&;h+;h 111.price list 价目表
\OwCZ!`7i UB,0c) 112.positive confirmation request 积极式询证函
U'LPaf$O
jx#9
113.negative confirmation request 消极式询证函
DEW;0ic
:(YFIW`59 114.purchase requisition 请购单
D]twid~OS 5VSc5*[ 115.receiving report 验收报告
1 T}jK^" 8[H bg 116.gross margin 毛利
W1JvLU5L*r meYGIP:n 117.manufacturing overhead 制造费用
TF?~vS%@P +45.fo 118.material requisition 领料单
?
=I']$MH fRjp(m 119.inventory-taking 存货盘点
NQcNY= iXLH[uhO; 120.bond certificate 债券
wUfm)Q# 88VI
_
< 121.stock certificate 股票
K+|0~/0 hd W7Qck " 122.audit report 审计报告
Dxe]LES\] OkMAqS 123.entity 被审计单位
\c1>15 n?QglN 124.addressee of the audit report 审计报告的收件人
>*EJ6FPO Rh%A^j@ 125.unqualified opinion 无保留意见
40O@a:q* ]:}7-;$V 126.qualified opinion 保留意见
KB{IWu ; o(:}d 127.disclaimer of opinion 无法表示意见
'vV+Wu#[ X/Ii}X/p 128.adverse opinion 否定意见
CIVV"p`} }L
@~!=q* 查看《
注会考试《审计》中的128个英文单词(一) 》
6,!$S2(zT