61.assessed level of material misstatement risk 重大错报风险的评估水平
GH7{_@pv8 _-o*3gmbQ 62.simall business 小规模企业
wf=#w}f v@XQ)95]F 63.accounting system
会计系统
&M6)-V4 6!n"E@Bwu 64.test of control 控制测试
::j'+_9 =<O{t#] 65.walk-through test 穿行测试
OV7vwj/- >m:.5][yu 66.communication 沟通
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K |v -102W{V/T 67.flow chart 流程图
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1 yD#w @yG 68.reperformance of internal control 重新执行
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Rv 69.audit evidence
审计证据
6zRJ5uI,/ p$?c>lim 70.substantive procedures 实质性程序
[l-zU}u&v CBnD)1b\ 71.assertions 认定
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A 72.esistence 存在
CV]PCq! )@]-bPnv 73.occurrence 发生
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{gt\V tPO.^ 74.completeness 完整性
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75.rights and obligations 权利和义务
M0=ZAsN yZ0; \Tr*J 76.valuation and allocation 计价和分摊
3 [SN[faS u\t[rC=yd 77.cutoff 截止
mH;Z_ME" g_0"T}09( 78.accuracy 准确性
jph~g*Z yC+N18y? 79.classification 分类
;f=:~go By3dRiM=,2 80.inspection 检查
4TwU0N+> Pk8L-[&v 81.supervision of counting 监盘
7 aDI6G _N/]&|.. ! 82.observation 观察
<' P|g GVn9=[r 83.confirmation 函证
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T2Y`q' ^3=8*Xr 85.analytical procedures 分析程序
oYJ&BPuA' 82O`<Ci
86.vouch 核对
OUI}jJw+ Kw!`u^> 87.trace 追查
Z"Et]xSU%$ <(BA ws(X 88.audit sampling 审计抽样
&CUkR6 }Lb];hww1 89.error 误差
s3J T1TX 2i,Jnv=sR 90.expected error 预期误差
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elKQge g:[&]o} :9 92.sampling risk 抽样风险
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% U@ &cpRB&bf 93.non- sampling risk 非抽样风险
?a}eRA7 GExG1n- 94.sampling unit 抽样单位
ya:H{#%6 M\`6H8aLn 95.statistical sampling 统计抽样
\F1nEj Bj@&c> 96.tolerable error 可容忍误差
tCc}}2bC& @Cz1rKU^l 97.the risk of under reliance 信赖不足风险
~-W.yg6D{ .-RW lUe;, 98.the risk of over reliance 信赖过度风险
B5I(ai7<M _ORW'(:Z 99.the risk of incorrect rejection 误拒风险
)s6tjlf8 zR{TWk] 100. the risk of incorrect acceptance 误受风险
'kx{0J? wV5<sH__ 101.working trial balance 试算平衡表
K[?wP>s >@oO7<WB 102.index and cross-referencing 索引和交叉索引
qZ1fQN1yG k?J}-+Bm[| 103.cash receipt 现金收入
^xqh! ?nt6vqaV 104.cash disbursement 现金支出
i^QcW!X& W]M[5p]* 105.bank statement 银行对账单
Q7}wY "UAW 106.bank reconciliation 银行存款余额调节表
\
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资产负债表日
7kJ,;30) OmoY] 8N} 108.net realizable value 可变现净值
6b]vHT|p ||!k 3t#< 109.storeroom 仓库
V).M\ QkF-}P% 110.sale invoice 销售发票
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1$B 111.price list 价目表
C}00S{nAZ x`o_&09;CG 112.positive confirmation request 积极式询证函
x1Si&0T0P< /5=A#G 113.negative confirmation request 消极式询证函
F'*{Fk
h KRXe\Sx 114.purchase requisition 请购单
wwpvmb Xt7uCs 115.receiving report 验收报告
YEZ"BgUnbp 0&mz'xra 116.gross margin 毛利
4Yn*q~f Y.}n ,y|J} 117.manufacturing overhead 制造费用
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ky Sr 3b[_0 118.material requisition 领料单
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t;4{l`dk JgxOxZS`@ 120.bond certificate 债券
2^:5aABQ 6~2!ZU 121.stock certificate 股票
P"xP%zqo Y)a 7osML 122.audit report 审计报告
n=yFw\w' C"F(kgL 123.entity 被审计单位
s\KV\5\o : 0%V:B 124.addressee of the audit report 审计报告的收件人
U|y+k` =UYc~VUYnT 125.unqualified opinion 无保留意见
M"V?fn' N:d" {k 126.qualified opinion 保留意见
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_y8)jD" 127.disclaimer of opinion 无法表示意见
Uh9$e Z-/ E$j 128.adverse opinion 否定意见
M<)HJ lr *.i`hfRc 查看《
注会考试《审计》中的128个英文单词(一) 》
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