61.assessed level of material misstatement risk 重大错报风险的评估水平
KD8,a+GL z4s{a(Tsd 62.simall business 小规模企业
aB~=WWLR\ 0PJ7o#}_{@ 63.accounting system
会计系统
A~wVY Y#oY'S .;y 64.test of control 控制测试
kIH)>euZ RA:3ZV 65.walk-through test 穿行测试
QjFE tzG.)Uqs 66.communication 沟通
g$9s}\6B '+\.&'A 67.flow chart 流程图
2]_fNCNLN a(K^/BT 68.reperformance of internal control 重新执行
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aU7Nh 69.audit evidence
审计证据
b[my5Ol f5vsxP)Y[ 70.substantive procedures 实质性程序
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HP7$U" 71.assertions 认定
L[}Ak1 A O`'r:W 72.esistence 存在
^}<h_T?<_- 3/RNStd<L! 73.occurrence 发生
-<@QR8: b,-qyJW6 74.completeness 完整性
ck#MpQ!An 8i?:aN[.1b 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
~|=goHmm[ eGlPi| 77.cutoff 截止
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4S! rU nB#XQ8Nzx^ 78.accuracy 准确性
:eW`El Wt9'-"c 79.classification 分类
= ^_4u%} 0tp3mYd 80.inspection 检查
rI;tMNs C?7I(b: 81.supervision of counting 监盘
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>}K 82.observation 观察
#'oGtFCd` {|/y/xYgy' 83.confirmation 函证
:B5M#D!dO i>=!6Hu2 84.computation 计算
C *U,$8j|} /nVGr]t_pj 85.analytical procedures 分析程序
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86.vouch 核对
+|TFxaVz GilmJ2< 87.trace 追查
-)$5[jM] FR? \H"'x 88.audit sampling 审计抽样
*MZa|Xy I&|J +B?# 89.error 误差
qfl #ki`, &u~#bDh 90.expected error 预期误差
zpBkP-%}E -5sKJt]+i 91.population 总体
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!<vakCK 92.sampling risk 抽样风险
><3!J+<? @w5x;uB|%G 93.non- sampling risk 非抽样风险
C`r{B.t`GT TjLW<D(i> 94.sampling unit 抽样单位
U@<]>.$ xJ|_R,>.H 95.statistical sampling 统计抽样
="__*J#nze Z@QJ5F1y 96.tolerable error 可容忍误差
WHKe\8zWq <X~P62< 97.the risk of under reliance 信赖不足风险
K *xca(6 /YT _~q=: 98.the risk of over reliance 信赖过度风险
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7_#g4$L 99.the risk of incorrect rejection 误拒风险
:~%{ 0mi$_Ld+ 100. the risk of incorrect acceptance 误受风险
{ bD:OF mB<*we 101.working trial balance 试算平衡表
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5!*@gn 102.index and cross-referencing 索引和交叉索引
~3,k8C"pRq .}ePm( 103.cash receipt 现金收入
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K0< 104.cash disbursement 现金支出
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)b= 105.bank statement 银行对账单
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C_9M &$8YW]1M 106.bank reconciliation 银行存款余额调节表
uwo\FI \zM3{{mV/ 107.balance sheet date
资产负债表日
}\3jcnn tiQeON-Q_ 108.net realizable value 可变现净值
$BUm, "1|\V.>>; 109.storeroom 仓库
pUD(5v*0R (,OF<<OH 110.sale invoice 销售发票
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iYfK7Z 111.price list 价目表
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:,p@ }C!g x6 112.positive confirmation request 积极式询证函
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uHa. 113.negative confirmation request 消极式询证函
%=`wN^3t2 Y4Y~ep 114.purchase requisition 请购单
,4H/>yPw Df5!z \dx 115.receiving report 验收报告
v$~$_K gnN"6r1 116.gross margin 毛利
$L"h|>b\o fprP$MbI 117.manufacturing overhead 制造费用
*~0U4kw+ FW)VyVFmk 118.material requisition 领料单
ODNZLCB~t +sT S1t 119.inventory-taking 存货盘点
uZe"M(3r$ \qz! v 120.bond certificate 债券
Yaj}_M- Y1R?,5 121.stock certificate 股票
TXo`P_SE UU*v5& 122.audit report 审计报告
?Sr7c|a2 s`gfz}/ 123.entity 被审计单位
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({vb' 124.addressee of the audit report 审计报告的收件人
Q)Q1a;o X.+|o@G 125.unqualified opinion 无保留意见
t-Uo c<,R,DR 126.qualified opinion 保留意见
%ty`Oa2 \![ p-mW{ 127.disclaimer of opinion 无法表示意见
53WCF[ N;gY5;0m 128.adverse opinion 否定意见
o[)*Y`xq<w :}z`4S@b 查看《
注会考试《审计》中的128个英文单词(一) 》
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