61.assessed level of material misstatement risk 重大错报风险的评估水平
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+I` 62.simall business 小规模企业
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会计系统
,H!E :k hhjT{>je 64.test of control 控制测试
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65.walk-through test 穿行测试
6u>${} 4qq+7B 66.communication 沟通
jbx@ty ]k~k6#),; 67.flow chart 流程图
lA[BV7.=7 ,-7w\%* 68.reperformance of internal control 重新执行
RR h0G>* `I+G7KK 69.audit evidence
审计证据
Y<%)Im6v/ p9w<|ZQ]: 70.substantive procedures 实质性程序
J6Uo+0S ,f0|eu> 71.assertions 认定
g{K*EL< {qO[93yg)/ 72.esistence 存在
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LGx]z.30B Zt:.+.dV 74.completeness 完整性
p/jC}[$v 8>" vAEf 75.rights and obligations 权利和义务
6t9Q,+nJ {E*dDv 76.valuation and allocation 计价和分摊
ZMO7o 1" _[ml<HW] 77.cutoff 截止
A[QUFk( rEwEdyK 78.accuracy 准确性
61e)SIRz9I ?Fgk$WqC 79.classification 分类
}Z5f5q QkbXm[K.Z 80.inspection 检查
xa+=9=<AQ LE^kN<qMK 81.supervision of counting 监盘
`I|$U)' '0QrM,B9 82.observation 观察
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f@~W)K 83.confirmation 函证
7:7i}`O ^NZq1c 84.computation 计算
D:`b61sWi_ ~,[<R 85.analytical procedures 分析程序
f9FJ:? G9'Wo.$ t 86.vouch 核对
\.c =7{n 2 87.trace 追查
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9[yW&t;# UI S\t^pJD 89.error 误差
]PWK^-4P R42+^'af 90.expected error 预期误差
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om6'%nXhn 91.population 总体
)+;Xfftz uE {r09^q\ 92.sampling risk 抽样风险
5>z`==N) xUT]6T0dB 93.non- sampling risk 非抽样风险
#{-l(016y BYj Eo 94.sampling unit 抽样单位
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jMb} a2J01B 95.statistical sampling 统计抽样
9FB k|g"U) F@ Sw 96.tolerable error 可容忍误差
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sfb)iH|sW Zb> UY8 98.the risk of over reliance 信赖过度风险
4%k{vo5i alr'If@7 99.the risk of incorrect rejection 误拒风险
u7Z-kZ Tj0qq . 100. the risk of incorrect acceptance 误受风险
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g!/O)X3 101.working trial balance 试算平衡表
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{lv@V*_Y0 bF_SD\/ 104.cash disbursement 现金支出
pZeJ$3@vk {tE9m@[AF 105.bank statement 银行对账单
_JEe] P*=M?:Jb, 106.bank reconciliation 银行存款余额调节表
T#M_2qJ1= ks3ydHe` 107.balance sheet date
资产负债表日
b!lS=zIN yRd [$p 108.net realizable value 可变现净值
MS7rD%(,' *;E\,,Io 109.storeroom 仓库
@Z}TF/Rx4 m$XMq 110.sale invoice 销售发票
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}\#u~ k!l (^!$m7 112.positive confirmation request 积极式询证函
zDD Ms>CO7Nvy 113.negative confirmation request 消极式询证函
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v00& JE~;gz] 115.receiving report 验收报告
h#:_GNuF S{d]0 116.gross margin 毛利
IuV7~w _P}wO8 117.manufacturing overhead 制造费用
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9p1)L' 118.material requisition 领料单
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O3/w@q Q L9Z\|L5 120.bond certificate 债券
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)B$Uo,1 qu`F,OG 123.entity 被审计单位
NG+%H1!$_ D~Rv"Hh 124.addressee of the audit report 审计报告的收件人
2G&H[` |s!<vvp] 125.unqualified opinion 无保留意见
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a?d wn Q% 'Eo 126.qualified opinion 保留意见
vp|.x |@ ]^>RBegJBO 127.disclaimer of opinion 无法表示意见
&iTTal.6 Ewq7oq5: 128.adverse opinion 否定意见
ET\>cxSp =WEWs4V5A 查看《
注会考试《审计》中的128个英文单词(一) 》
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