61.assessed level of material misstatement risk 重大错报风险的评估水平
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3[ 62.simall business 小规模企业
e{Mkwi+j #E/|WT 63.accounting system
会计系统
Q9g^'a n2opy8J#! 64.test of control 控制测试
w~AO;X*Ke" ;M O,HdP; 65.walk-through test 穿行测试
e9F+R@8 =`qEwA 66.communication 沟通
) C#>@W bM,%+9oz; 67.flow chart 流程图
m*AiP]Qu ) Cm95,Y 68.reperformance of internal control 重新执行
C7l4X8\w oJc v D 69.audit evidence
审计证据
gp\o|igT @ +>>TGC 70.substantive procedures 实质性程序
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*][;0 YQ-V^e6 72.esistence 存在
bL%-9BG q] '2'"k 73.occurrence 发生
K pKZiUQm kc[<5^b5 74.completeness 完整性
tRR<4}4R z7JhS| 75.rights and obligations 权利和义务
w!l*!G W>$mU&ew[ 76.valuation and allocation 计价和分摊
K!tM "`a 9'O@8KB_ 77.cutoff 截止
J)^Kls\>t |zp}u (N 78.accuracy 准确性
0fw>/"v 3Q#3S 79.classification 分类
'Y5l3xQk pq,8z= Uf 80.inspection 检查
qD(dAU U;]h/3P 81.supervision of counting 监盘
iB*1Yy0DC qc/)l~]?g{ 82.observation 观察
<xD6}h/ $btk48a 7 83.confirmation 函证
XNkZ^3mq E#yG}UWe 84.computation 计算
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Lo 85.analytical procedures 分析程序
&bwI7cO 9t{Iv({6p 86.vouch 核对
`_.(qg `6Yk-5 87.trace 追查
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k$e 88.audit sampling 审计抽样
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8g^aF4 89.error 误差
MgQb" qx _vOSOnU 90.expected error 预期误差
wN$u^] kO'NT: 91.population 总体
4nD U-P#f 6;}W)S 92.sampling risk 抽样风险
joJQ?lG '+\.&'A 93.non- sampling risk 非抽样风险
2]_fNCNLN a(K^/BT 94.sampling unit 抽样单位
'8"$:y l\t<_p/I)^ 95.statistical sampling 统计抽样
HhT6gJWrU f5vsxP)Y[ 96.tolerable error 可容忍误差
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HP7$U" 97.the risk of under reliance 信赖不足风险
L[}Ak1 A a*{ -r] 98.the risk of over reliance 信赖过度风险
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4 99.the risk of incorrect rejection 误拒风险
e/y\P&"eI Y2P%0 100. the risk of incorrect acceptance 误受风险
ck#MpQ!An 8i?:aN[.1b 101.working trial balance 试算平衡表
u*<knZ~ty McRfEF\ 102.index and cross-referencing 索引和交叉索引
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UYE.$Y#( Q1u/QA:z7 103.cash receipt 现金收入
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>vc$3%L[$ f]]UNS$AYQ 105.bank statement 银行对账单
LVxR*O vC%8-;8{H 106.bank reconciliation 银行存款余额调节表
])$Rw$`w "tg?V 107.balance sheet date
资产负债表日
Tj,1]_`=V$ |E9iG 108.net realizable value 可变现净值
ffoLCx4o0E n_MY69W 109.storeroom 仓库
[BKX$A:Y {K >}eO:K 110.sale invoice 销售发票
<%:,{u6 \LQ54^eB 111.price list 价目表
NKE,}^C si`h(VD9w 112.positive confirmation request 积极式询证函
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] Eh/Z4pzT 113.negative confirmation request 消极式询证函
#m36p+U #Bi8>S 114.purchase requisition 请购单
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<^|=D qfl #ki`, 115.receiving report 验收报告
5 p! rZ oVja$;> 116.gross margin 毛利
h!q_''*; 8)51p+a 117.manufacturing overhead 制造费用
p1B~F MtKM#@ 118.material requisition 领料单
vC>8:3Zaq VJ()sbl{k 119.inventory-taking 存货盘点
TjLW<D(i> oeIza<:=R 120.bond certificate 债券
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+B5 yZw5?{g@ 121.stock certificate 股票
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]1 ylwh_&>2 122.audit report 审计报告
?)?}^ O[<0\ 123.entity 被审计单位
B"=w9w] _2E* 124.addressee of the audit report 审计报告的收件人
xfADks2w Va3/#is' 125.unqualified opinion 无保留意见
m9 D'yXZ o2e gNTG 126.qualified opinion 保留意见
`T(T]^C98 UTR`jXCg 127.disclaimer of opinion 无法表示意见
P1I L] {'$+?V"& 128.adverse opinion 否定意见
y;xY74Nq d}--}&r 查看《
注会考试《审计》中的128个英文单词(一) 》
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