61.assessed level of material misstatement risk 重大错报风险的评估水平
zATOFV W0x9^'=s\ 62.simall business 小规模企业
Ruq;:5u #:=c)[G8 63.accounting system
会计系统
v9J1Hha# sh,4n{+ 64.test of control 控制测试
r=.@APZB {_W8Qm`. 65.walk-through test 穿行测试
\a0{9Xx F _LgP 66.communication 沟通
uB\UIz)e (8~mf$ zx, 67.flow chart 流程图
a(IE8:yU` tMd
SdJ8 68.reperformance of internal control 重新执行
P;(@"gD8z5 ~9rNP{
+ 69.audit evidence
审计证据
JkR%o
#>5 Msvs98LvW 70.substantive procedures 实质性程序
hc$m1lLn "<Di 71.assertions 认定
29 !QE>Q q%k&O9C2] 72.esistence 存在
8T.b
T6 mGg/F&G9 73.occurrence 发生
D;2V|CkU [e\
IHakj 74.completeness 完整性
=KO]w9+\ (Of`VT3ZOA 75.rights and obligations 权利和义务
\a
of 3
u=\d)eq 76.valuation and allocation 计价和分摊
Qd~7OH4Lp (MqQ3ys 77.cutoff 截止
|j/Y#.k;{0 Q7`)&^
Hx 78.accuracy 准确性
N:'GNMu &B:L9^ 79.classification 分类
0gOca +& e6J>qwD? 80.inspection 检查
\ eba9i^ &RuTq6)r 81.supervision of counting 监盘
Ymnh%wS DHjfd+E=s 82.observation 观察
?t}s3P!Q3w c#u_%* 83.confirmation 函证
_H}hK kG+ a`9pHH:7Q 84.computation 计算
*E>R1bJ8 @ZYJY 85.analytical procedures 分析程序
mo
tW7|p.e "7fEL:|j 86.vouch 核对
,. ht ~AE X16O9qsh 87.trace 追查
'lEIwJV$ 37IHn6r\ 88.audit sampling 审计抽样
A3HNMz ETX>wZ 89.error 误差
vG)B}`M jL)Y' 90.expected error 预期误差
xz}CqPJ# ME)='~E 91.population 总体
:|&6x! $6ucz' 92.sampling risk 抽样风险
M/xm6 `6YN/"unfp 93.non- sampling risk 非抽样风险
xHx_!
)7 @yQ1F>
t 94.sampling unit 抽样单位
gDw(_KC ~ e<,GUx(] 95.statistical sampling 统计抽样
gQ{<2u 3*{l^<`:gA 96.tolerable error 可容忍误差
Jv%)UR.] .4
w
"3> 97.the risk of under reliance 信赖不足风险
5yJ~ q W?N+7_%' 98.the risk of over reliance 信赖过度风险
fS8Pi,! { /8s`m 99.the risk of incorrect rejection 误拒风险
"-5FUKI- !K= $Q Uq 100. the risk of incorrect acceptance 误受风险
Q?>*h xzoP pp#!sRUKPV 101.working trial balance 试算平衡表
cYOcl-*af G7GKO 102.index and cross-referencing 索引和交叉索引
K0@bh/i/^ 7)> L#(N 103.cash receipt 现金收入
1j}e2H cdI"=B+C\ 104.cash disbursement 现金支出
"*c&[ALw %3=T7j 105.bank statement 银行对账单
XCgC^c' _S*QIbO 106.bank reconciliation 银行存款余额调节表
WhFE{-!gX a>y e 107.balance sheet date
资产负债表日
1b7?6CqV $
j!:ET'V 108.net realizable value 可变现净值
VVuNU"- n(n7"+B 109.storeroom 仓库
MP
)nQ tqt~F2u 110.sale invoice 销售发票
)5x$J01S b
ts*qx&) 111.price list 价目表
}\A0g} E1A5<^t 112.positive confirmation request 积极式询证函
a@?
Bv |\ C.il7 113.negative confirmation request 消极式询证函
hA`9[58/ ZY6%%7?1 114.purchase requisition 请购单
i!<(R$Lo b$*G&d5 115.receiving report 验收报告
Kr4%D* ZxDh!_[s 116.gross margin 毛利
oChf&W 8u "`pg+t& 117.manufacturing overhead 制造费用
27F:-C~.9 gaU^l73,C 118.material requisition 领料单
e&mTaCLG xKT;1(Mk 119.inventory-taking 存货盘点
?
]}
=4 :1
9s=0 120.bond certificate 债券
G+3uY25y #m'+1 s L 121.stock certificate 股票
LG?b]'# E
/ycPqD 122.audit report 审计报告
TP`"x}ACa? (tg+C\
S. 123.entity 被审计单位
Xs2B:`,hh 'E\qqE[; 124.addressee of the audit report 审计报告的收件人
nxuR^6Ai ?J"Y4,{ 125.unqualified opinion 无保留意见
%!L*ec%, "?Jf# 126.qualified opinion 保留意见
2\Yv;J+; )9!J
$q 127.disclaimer of opinion 无法表示意见
'?E@H."" sJ_3tjs) 128.adverse opinion 否定意见
/\pUA!G)BD <.@w%rvG 查看《
注会考试《审计》中的128个英文单词(一) 》
w#sP5qKv8