61.assessed level of material misstatement risk 重大错报风险的评估水平
+%<Jr<~W QE #$bCw 62.simall business 小规模企业
(C3d<a\: O,>&w5 63.accounting system
会计系统
z5vryhX_Z }w-`J5E
q# 64.test of control 控制测试
>|'6J!Op kyjH~mK4 65.walk-through test 穿行测试
O#EBR<CuK d#d~t[= 66.communication 沟通
xw-q)u A;|DQR() 67.flow chart 流程图
gK<- *v j |i6/Pk9J 68.reperformance of internal control 重新执行
m[bu(q z ZF
t^q/pw 69.audit evidence
审计证据
q@sH@-z4] ?hmb"^vlG 70.substantive procedures 实质性程序
^KaMi_-- B.G!7>= 71.assertions 认定
@i68%6H`? {+[gf:Ev 72.esistence 存在
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X0#X=$ 73.occurrence 发生
-J30g\ Q|1bF!#(1 74.completeness 完整性
kC
k- "_K 6= 75.rights and obligations 权利和义务
Y o(B8}?0! TkBBHg; 76.valuation and allocation 计价和分摊
KC(Ug4
CIDL{i8 77.cutoff 截止
H<xC%/8 =_H39)|T 78.accuracy 准确性
OL'=a|g|c :mrGB3x{ 79.classification 分类
iN*>Z(b"
Ih7Eq/iu 80.inspection 检查
!kcg#+s91 ~"mZ0E 81.supervision of counting 监盘
2o$8CR; ]]Z,Qu#<- 82.observation 观察
aOHCr>po, nKO&ffb'< 83.confirmation 函证
+)@>60y ^%d{i'9? 84.computation 计算
u J`&hX zoJ;5a.3B 85.analytical procedures 分析程序
oW[,EW+u SIl
g 86.vouch 核对
q KM]wu0Et .+Ej%
|l% 87.trace 追查
5);#\&B [86'/:L\2 88.audit sampling 审计抽样
zK 2wLX 752wK|o0|; 89.error 误差
_}&]`,s> \uk #pL 90.expected error 预期误差
Q
8rtZ O i0;.<kX 91.population 总体
j;v%4G ~Z]vr6?$h 92.sampling risk 抽样风险
)sf~l6 ?I'-C?(t@1 93.non- sampling risk 非抽样风险
YBD {l >, E$bm2 94.sampling unit 抽样单位
ymZ/(:3_ &-fx=gq= 95.statistical sampling 统计抽样
.( h$@|Y
9oP{Al 96.tolerable error 可容忍误差
nvPE
N DANSexW 97.the risk of under reliance 信赖不足风险
`t1$Ew< @vYmkF` 98.the risk of over reliance 信赖过度风险
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ZL`E
99.the risk of incorrect rejection 误拒风险
[M^[61 X u):.0I 100. the risk of incorrect acceptance 误受风险
\+3Wd$I n^\;*1%$c@ 101.working trial balance 试算平衡表
xLI{=sL ;a&:r7]= 102.index and cross-referencing 索引和交叉索引
~n^G<iXLp nb_^3K]r 103.cash receipt 现金收入
=&pN8PEn\ <83gn
:$ 104.cash disbursement 现金支出
;q; C^l `4H9f&8( 105.bank statement 银行对账单
Qe$>Jv5 E`fssd~ 106.bank reconciliation 银行存款余额调节表
g/,Bx!'8p \( <{)GpBi 107.balance sheet date
资产负债表日
9JV
3 0 l:pWc 108.net realizable value 可变现净值
V;-.38py y,?G75wij 109.storeroom 仓库
ky[Xf -9# G}#/`]o!K 110.sale invoice 销售发票
4E-A@FR =>0M3 Qh{ 111.price list 价目表
5^K#Tj ;2 +M##mRD 112.positive confirmation request 积极式询证函
@JEmybu _S2^;n? 113.negative confirmation request 消极式询证函
C9U{
^ G>,nZ/,A{ 114.purchase requisition 请购单
qH
Ga BZ+ mO 115.receiving report 验收报告
/ =m9s lF8dRIav 116.gross margin 毛利
Rca
Os 2c~?UK[1 117.manufacturing overhead 制造费用
e( o/we{ wUCDJY:,1 118.material requisition 领料单
o9LD6$ I?Jii8|W9 119.inventory-taking 存货盘点
GHJ=-9{YL !""!sFx)R 120.bond certificate 债券
fuD1U}c LAY)">*49H 121.stock certificate 股票
<W51 oO I0H Y#z% 122.audit report 审计报告
>3`ct
be DV[ Jbl:) 123.entity 被审计单位
<,pLW~2-" reM 124.addressee of the audit report 审计报告的收件人
PyT}}UKj: Xc2B2c 125.unqualified opinion 无保留意见
aY[ 0A_ 5Vqmv<F;$Z 126.qualified opinion 保留意见
CoUd16*"JM (C l`+ V 127.disclaimer of opinion 无法表示意见
]v@ tZ} +:"6`um| 128.adverse opinion 否定意见
-hVv *%N7QyO`I 查看《
注会考试《审计》中的128个英文单词(一) 》
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