61.assessed level of material misstatement risk 重大错报风险的评估水平
3
&5AbIZ #)z7&nD 62.simall business 小规模企业
%+ur41HM Dy^A??A[E} 63.accounting system
会计系统
6UAw9
'X8 l(uV@_3 64.test of control 控制测试
oRQ(l I> 5Tiap8x+< 65.walk-through test 穿行测试
7~2V5@{< oG'
'my#3 66.communication 沟通
KDu~,P] )(
W%Hmi 67.flow chart 流程图
mExJ--} qd@Fb* 68.reperformance of internal control 重新执行
!DZ4C. }-%:!*bLj 69.audit evidence
审计证据
Azag*M? `(VVb@:o 70.substantive procedures 实质性程序
*ez7Q ?Suv.!wfLl 71.assertions 认定
](SqLTB+? )!g@MHHL 72.esistence 存在
mL]5Tnc 31{)~8 73.occurrence 发生
?RU_SCp- g7O,
< 74.completeness 完整性
3 ,
nr*R! YfJQ]tt1 75.rights and obligations 权利和义务
f\c%G=y zD):
yEc 76.valuation and allocation 计价和分摊
Z8q*XpUH %)PQomn? 77.cutoff 截止
Rkh
^|_<! p0@l581 78.accuracy 准确性
-14~f)%NQ* }`D-]/T8. 79.classification 分类
w02t9vz
J%lEyU 80.inspection 检查
u#`'|ko\9 *>J45U(6: 81.supervision of counting 监盘
&d i=alvv1 WkSv@Y, 82.observation 观察
HRW}Yl $[g8j`or! 83.confirmation 函证
02mu%|" SS"Z>talw 84.computation 计算
_{48s8V (q
g~l@rf 85.analytical procedures 分析程序
nWsR;~pK 7,,#f&jP 86.vouch 核对
}W$}blbp q\T}jF\t 87.trace 追查
p5 )+
R/ A^@,Ha
88.audit sampling 审计抽样
~PiCA C5&+1VrP 89.error 误差
m_,j)A% p^i]{"sjbU 90.expected error 预期误差
\aB"D=P\ok Zm#qW2a]P 91.population 总体
+e( (! 6uubkt 92.sampling risk 抽样风险
HQtUNtZ YV"LM6` 93.non- sampling risk 非抽样风险
Wkc^?0p 7kH
GU 94.sampling unit 抽样单位
2~q(?wY FN29 5:Iuw 95.statistical sampling 统计抽样
eVB.g@%T
$-;x8O]u 96.tolerable error 可容忍误差
iWMgU:T 4&'_~ qU 97.the risk of under reliance 信赖不足风险
H\ONv=}7I }*R.>jQ+Y 98.the risk of over reliance 信赖过度风险
jG~UyzWH; a#i%7mfn 99.the risk of incorrect rejection 误拒风险
OCYC
Dn 0q:g
Dc6z 100. the risk of incorrect acceptance 误受风险
jN^09T49 2Ik@L, 101.working trial balance 试算平衡表
ljRR{HOl v}-j ls 102.index and cross-referencing 索引和交叉索引
:h)A/k_ /dt'iai~l 103.cash receipt 现金收入
<|_b: =OU]<% 104.cash disbursement 现金支出
ZeP3
Yjr3 dI|`"jl# 105.bank statement 银行对账单
`-[+(+[" J t,7S4JL 106.bank reconciliation 银行存款余额调节表
mB]Y;R< L}5IX)#gH 107.balance sheet date
资产负债表日
_HkB+D0v y6!Zt}m 108.net realizable value 可变现净值
I\peO/w qvhol 109.storeroom 仓库
?5#=Mh# xtP=/B/ 110.sale invoice 销售发票
M/^kita aok,qn'j 111.price list 价目表
Pw_[{ LL Je~d/,^WU 112.positive confirmation request 积极式询证函
8ncgTCH: Al(u|LbQ 113.negative confirmation request 消极式询证函
%xWscA%^u %Jc>joU 114.purchase requisition 请购单
fG\]&LFBU ViG4tb 115.receiving report 验收报告
J((.z
Lvz "3Z<V8xB 116.gross margin 毛利
3U73_=>=& M:OJL\0 117.manufacturing overhead 制造费用
Ood'kAH1B >{]mN5 118.material requisition 领料单
%aeQL;# V Y8yRQz u 119.inventory-taking 存货盘点
a>{b'X^LV MJ:>ZRXCE 120.bond certificate 债券
7VwL
yy M1f^Lx 121.stock certificate 股票
}uE8o"q
4SqZV 122.audit report 审计报告
'ehJr/0&g Ck0R%| 123.entity 被审计单位
t"@:a
Y" ~CB6+t
> 124.addressee of the audit report 审计报告的收件人
(gl/NH! VIxt;yE 125.unqualified opinion 无保留意见
F+@E6I'g ' 1aU0< 126.qualified opinion 保留意见
S6
sw) )2P4EEs[ 127.disclaimer of opinion 无法表示意见
$LF 3e g<) 128.adverse opinion 否定意见
3T3p[q4 0Up@+R2 查看《
注会考试《审计》中的128个英文单词(一) 》
@lP<Mq~]