61.assessed level of material misstatement risk 重大错报风险的评估水平
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K{ N_c44[z1 62.simall business 小规模企业
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会计系统
UGPDwgq\v yNns6 64.test of control 控制测试
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/]`@.mZ9: L0wT :x* 66.communication 沟通
efQ8jO |qw0:c=7! 67.flow chart 流程图
<T_3s\ LlX)xJ 68.reperformance of internal control 重新执行
?),b902C 072C!F 69.audit evidence
审计证据
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+K 70.substantive procedures 实质性程序
Nj>6TD81u jaoZ}}V_$ 71.assertions 认定
A"JdG%t>.h -+WAaJ(b 72.esistence 存在
Ooz,?wU6 _RIU,uJs 73.occurrence 发生
u<S`"MR:J L)JB^cxf 74.completeness 完整性
aN0[6+KP; K}l3t2uk 75.rights and obligations 权利和义务
E`fG9:6l] yvB]rz} i 76.valuation and allocation 计价和分摊
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inlxJD :TQp,CEa 77.cutoff 截止
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,R{&x7 VExhN'; 79.classification 分类
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Ui| l 80.inspection 检查
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: dtR"5TL<~} 81.supervision of counting 监盘
c u/"=]D j[r}!;O 82.observation 观察
J8:s=#5 Cf[tNq 83.confirmation 函证
ly%^\jW oYu xkG 84.computation 计算
.RxT z9( w0BphK[ 85.analytical procedures 分析程序
^N={4'G) W22S/s 86.vouch 核对
\}b2oiY rbd0`J9fq 87.trace 追查
p'h'Cz oXG_6E!^ 88.audit sampling 审计抽样
Vh\_Ko\V5 S\:^#Yi` 89.error 误差
1ubu~6 SP%X@~d 90.expected error 预期误差
}3*<sxw7< G+c&e:ip< 91.population 总体
bsQ'kBD M}|(:o3Yo 92.sampling risk 抽样风险
Dmh$@Uu#F ]KFh 1 93.non- sampling risk 非抽样风险
Ij#mmj NW gNZwD6GMe? 94.sampling unit 抽样单位
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V{_?f1jo 95.statistical sampling 统计抽样
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+ QBV 96.tolerable error 可容忍误差
a OmG, +o 1n`[D&?q 97.the risk of under reliance 信赖不足风险
31G:[;g 0C<\m\|~k 98.the risk of over reliance 信赖过度风险
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<FAcR KGgtEh| 100. the risk of incorrect acceptance 误受风险
j3sz"( !RKuEg4hQ 101.working trial balance 试算平衡表
li*S^uSF ;u2[Ww~k 102.index and cross-referencing 索引和交叉索引
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P@O_MT n{QyqI 104.cash disbursement 现金支出
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$oW=N 105.bank statement 银行对账单
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k% ;2kQ)Bq" 106.bank reconciliation 银行存款余额调节表
Vg$d|m${ ?i<l7 107.balance sheet date
资产负债表日
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F. v/ry" W 108.net realizable value 可变现净值
Ft>B% -; [+WsVwyf? 109.storeroom 仓库
XoyxS:=>|[ %E%=Za 110.sale invoice 销售发票
Qh@Q6 D*.3]3-I 111.price list 价目表
CAc]SxLh `v?hL~ 112.positive confirmation request 积极式询证函
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ewcFzlA@ o*$KiD 114.purchase requisition 请购单
r8(oTx ^?e[$} 115.receiving report 验收报告
qBk[Afjgz ,.Ofv):= 116.gross margin 毛利
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&Wy $ Z&^vEQ 118.material requisition 领料单
TD\TVK3P ?Z|y-4 &> 119.inventory-taking 存货盘点
*l d)nH{ Ps0Cc _ 120.bond certificate 债券
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Z(:\Vj" ok--Jyhv# 122.audit report 审计报告
3+>R%TX6i< .x$V~t 123.entity 被审计单位
%#%YU|4R azmeJpC 124.addressee of the audit report 审计报告的收件人
@yGnrfr fPJc 125.unqualified opinion 无保留意见
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T \34<+n1N ~/4j&IG 127.disclaimer of opinion 无法表示意见
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T72Li"00 ="T}mc 查看《
注会考试《审计》中的128个英文单词(一) 》
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