61.assessed level of material misstatement risk 重大错报风险的评估水平
m!Fx# |WsB0R 62.simall business 小规模企业
6HRr4NDcj x"{WLZ 63.accounting system
会计系统
$m;DwlM rfYFS96 64.test of control 控制测试
fl o9iifZ s'=w/os 65.walk-through test 穿行测试
@]@6(To v_I)eac z 66.communication 沟通
T[eb< UBM:.*wN 67.flow chart 流程图
?+?`Jso( */y (~O6 68.reperformance of internal control 重新执行
Q$8K-5U% @q+X:K5b 69.audit evidence
审计证据
rixt_}aE Jq_AR!} % 70.substantive procedures 实质性程序
O^KIB%}fu !b8.XGo 71.assertions 认定
KLCd`vr.xf LyG&FOf? 72.esistence 存在
rA[wC%% 1XJLGMW, 73.occurrence 发生
Ms14]M[\ "RLv{D<)J, 74.completeness 完整性
R>R8LIZZc h+j{;evN 75.rights and obligations 权利和义务
t>JPK_b0 _7b' i6- 76.valuation and allocation 计价和分摊
;P9cjfSn BMYvxSsm 77.cutoff 截止
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:l#B 78.accuracy 准确性
$M| N'~l,{ 79.classification 分类
l'twy$V4|~ CZw]@2/JuQ 80.inspection 检查
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?XB[awTD~ 81.supervision of counting 监盘
.dKFQH iYJ Xhp={p; 82.observation 观察
>$G'=N:=X& 0YO/G1O& 83.confirmation 函证
^]X\boWlI =H;F{J" 84.computation 计算
% 9} ?*U GL'l "L 85.analytical procedures 分析程序
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Yp {8T/;K@ 86.vouch 核对
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9p'_C 87.trace 追查
pYz\GSd EGxCNB 88.audit sampling 审计抽样
kV:T2}]|H l$ufW| 89.error 误差
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wZU q#\4/Dt 90.expected error 预期误差
pB'{_{8aA &n~v;M 91.population 总体
):7mK03J x &*2R#Ai 92.sampling risk 抽样风险
Jsf"h-)P HwZ"l31 93.non- sampling risk 非抽样风险
Y(B3M=j Wgb L9'}B 94.sampling unit 抽样单位
|syvtS{ N~tq] 95.statistical sampling 统计抽样
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CS 96.tolerable error 可容忍误差
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(O"-6`w[ d-`z1' 98.the risk of over reliance 信赖过度风险
N"A`tc5& _B7+n"t\r 99.the risk of incorrect rejection 误拒风险
{<Y\flj{@m >hO9b;F} 100. the risk of incorrect acceptance 误受风险
dy3fZ(=q^ FK~*X3' 101.working trial balance 试算平衡表
Y(F>;/AA LG;U?:\ 102.index and cross-referencing 索引和交叉索引
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$, z!aU85y 103.cash receipt 现金收入
e[Jh7r>' @t2S"s$m 104.cash disbursement 现金支出
AmB*4p5b RC!9@H5S# 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
yb) a ={\9-JJhE 107.balance sheet date
资产负债表日
2]cU:j6G w^MiyX 108.net realizable value 可变现净值
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5`Xh f&!{o= 109.storeroom 仓库
88Vl1d&b _2X6c, 110.sale invoice 销售发票
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v+C%t!dx 111.price list 价目表
RV),E:? /_r` A 112.positive confirmation request 积极式询证函
MH/bJtNq $l_\9J913 113.negative confirmation request 消极式询证函
Lum5Va%0 #6@4c5{2=4 114.purchase requisition 请购单
3&zcdwPj y.gjs<y 115.receiving report 验收报告
<OTx79m ~z'Y(qG 116.gross margin 毛利
qVE<voB8 R%6KxN)+@ 117.manufacturing overhead 制造费用
dH)\zCt |LirjC4 118.material requisition 领料单
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* 119.inventory-taking 存货盘点
7*>,BhF# \: R Akf< 120.bond certificate 债券
Sb^o`~ Eh Jk57| )/ 121.stock certificate 股票
|eK^Yhym [JKLlR 122.audit report 审计报告
Q-KBQc { a_&L 123.entity 被审计单位
>dnDN3x iN1_T 124.addressee of the audit report 审计报告的收件人
''}2JJU{ f1q0*)fk 125.unqualified opinion 无保留意见
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@nsv&i 126.qualified opinion 保留意见
MH=Ld=i 9yp'-RKjw 127.disclaimer of opinion 无法表示意见
7GRPPh<4 p21li}Iu 128.adverse opinion 否定意见
zT ")!Df>' D{6<,#P{w 查看《
注会考试《审计》中的128个英文单词(一) 》
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