61.assessed level of material misstatement risk 重大错报风险的评估水平
@})|Z}~ ^ogt+6c 62.simall business 小规模企业
286;=rN]* bHYy }weZ 63.accounting system
会计系统
Yui3+}Ms rQs
)O<jl 64.test of control 控制测试
dr}`H,X"3 6r0krbN 65.walk-through test 穿行测试
K(rWNO _ QI\ 66.communication 沟通
]i)c{y %6,SKg p 67.flow chart 流程图
L(<*)No K`WywH3- 68.reperformance of internal control 重新执行
faX#**r
.Iw AK/QS 69.audit evidence
审计证据
Ecefi
pG \)N9aV 70.substantive procedures 实质性程序
Qh3YJ=X
& gQg"j) 71.assertions 认定
J.b9F:&} AaOuL,l 72.esistence 存在
Pb4X\9^ ^WgX Qtn 73.occurrence 发生
Su7?;Oh/yI _$YkM, 74.completeness 完整性
y/{fX(aV HxV=F66"
75.rights and obligations 权利和义务
=E4LRKn u#$]?($}d 76.valuation and allocation 计价和分摊
*boR`[Ond @7]yl&LZ 77.cutoff 截止
5E;qM|Ns c
/HHy, 78.accuracy 准确性
Y'S%O/$ cWsNr'MS* 79.classification 分类
k 8[n+^ oXh#a8 80.inspection 检查
2!m/ zuad~%D<I 81.supervision of counting 监盘
9G#n 0&wRJ f!uw zHA`? 82.observation 观察
3g,`.I_ u(>^3PJ+ 83.confirmation 函证
L-WT]&n_ m@2QnA[4 84.computation 计算
KNvZm;Q6 .m,_N@, 85.analytical procedures 分析程序
8,4"uuI L^2%1GfE{ 86.vouch 核对
Lv;^My /wEhVR`= 87.trace 追查
?%-DfCS uM IIYS 88.audit sampling 审计抽样
eK?MKe (AaoCa[ 89.error 误差
FEz-+X<q2 N=5a54
!/ 90.expected error 预期误差
w!-gJmX> 5oW!YJg 91.population 总体
rNWw?_H-H( zm5]J 92.sampling risk 抽样风险
.+3g*Dv{& yy^q2P 93.non- sampling risk 非抽样风险
kW Ml p
Z|V
3 94.sampling unit 抽样单位
W.f/pu 30#s aGV 95.statistical sampling 统计抽样
#uG%j Eex~xiiV 96.tolerable error 可容忍误差
NI76U |^"1{7) 97.the risk of under reliance 信赖不足风险
A5I)^B<( QC
OM_$ y 98.the risk of over reliance 信赖过度风险
>=I|xY, 2/\r)$
2i 99.the risk of incorrect rejection 误拒风险
NdA[C|_8}f +
s,=lL 100. the risk of incorrect acceptance 误受风险
jUYWrYJ b.JuI 101.working trial balance 试算平衡表
u"cV%(# # Yj 1w 102.index and cross-referencing 索引和交叉索引
+ZaSM~ ~ ?Qe?hB 103.cash receipt 现金收入
UJAv`yjG gZ3u=uME 104.cash disbursement 现金支出
ah4N|zJ>v 17%,7P9pg 105.bank statement 银行对账单
]3],r ?-tJ wtQ++l%{G 106.bank reconciliation 银行存款余额调节表
m{Wu"
;e #?U}&Bd 107.balance sheet date
资产负债表日
sQHv%]s 0 1Ti f{i,B 108.net realizable value 可变现净值
TVtvuvQ2K rK6l8)o 109.storeroom 仓库
hc(#{]]. j|DsG, 110.sale invoice 销售发票
E1aHKjLQ y{B=-\O] 111.price list 价目表
7?!d^$B
9]([\% ) 112.positive confirmation request 积极式询证函
c(f ~]|6T~+]83 113.negative confirmation request 消极式询证函
4<w.8rR:A 6RU~"C 114.purchase requisition 请购单
t:x\kp Hh3X
\ 115.receiving report 验收报告
YlJ@XpKM >UTBO|95y
116.gross margin 毛利
$t'MSlF !OhC/f(GBZ 117.manufacturing overhead 制造费用
9rA0lqr]5 FJGlP&v< 118.material requisition 领料单
7dTkp!'X- aB2FC$z 119.inventory-taking 存货盘点
jE.N ev/ U/66L+1 120.bond certificate 债券
L^/5ux }1L4"}L. 121.stock certificate 股票
)Yh+c=6
? i(rL|d+'
122.audit report 审计报告
Fj 8z P-9)38`5 123.entity 被审计单位
]Grek< htO+z7 124.addressee of the audit report 审计报告的收件人
.ljnDL/ *2>&"B09` 125.unqualified opinion 无保留意见
u"r`3P` WH#1zv 126.qualified opinion 保留意见
/Iu1L# Ke;E1S-~ 127.disclaimer of opinion 无法表示意见
0I-9nuw,^; 6##_%PO<m 128.adverse opinion 否定意见
#X+JHl G=s}12/Z"{ 查看《
注会考试《审计》中的128个英文单词(一) 》
p;`>e>$