61.assessed level of material misstatement risk 重大错报风险的评估水平
z:O:g?A
0lqh;/ 62.simall business 小规模企业
_,Q -)\ rf^IJY[ 63.accounting system
会计系统
[ryII hQ ZZxt90YR'5 64.test of control 控制测试
=y?Aeqq\fl :[_k .1-+ 65.walk-through test 穿行测试
~:C`e4 VL\Ah3+ 66.communication 沟通
}DvT6 N-p||u 67.flow chart 流程图
Ho%%voJBS !YM:?%B 68.reperformance of internal control 重新执行
2B6y1" B {Aj=Rj@ 69.audit evidence
审计证据
Xe
^NVF GIkVU6Q} 70.substantive procedures 实质性程序
Yv{$XI7 ,4,./wIq 71.assertions 认定
L`w_Q2{sv aNICSxDN 72.esistence 存在
JsX}PVuL qssK0!- 73.occurrence 发生
=':SOO7 loyhNT= 74.completeness 完整性
*L<<S=g$2 nob}}w]~C 75.rights and obligations 权利和义务
\$,;@H5I^ \3rgwbF 76.valuation and allocation 计价和分摊
zP!j {y4w 3P'Wk|j 77.cutoff 截止
y?*Y=," JVx-4? 78.accuracy 准确性
(
~>-6Nb 5 5S! !@P!, 79.classification 分类
6D4u?P, 2-#&ktM%V 80.inspection 检查
2tp95E
`(O @zsqjm 81.supervision of counting 监盘
py/#h$eY ln09_Lr 82.observation 观察
Fe 78YDx? I<&) P#" 83.confirmation 函证
2;SiH]HNS 99Nm? $g 84.computation 计算
.Jc<Gg @w,O1Xwj 85.analytical procedures 分析程序
NF*Z<$ '% ML1/1GK*i+ 86.vouch 核对
w[;5]z u>03l(X6f 87.trace 追查
5W_Rg:J{P 7t%
|s!~ 88.audit sampling 审计抽样
`jGG^w3 #ChF{mh 89.error 误差
Gd[:&h Xf|I=XK 90.expected error 预期误差
0{47TX*YX S1*xM 91.population 总体
3gs7Xj%N 5&Le? -/\ 92.sampling risk 抽样风险
>s;dooZ }}d,xI 93.non- sampling risk 非抽样风险
/o nZ14 "
,45p@ 94.sampling unit 抽样单位
T5TAkEVl ^#z* 95.statistical sampling 统计抽样
jH2_Ekgc;_ gp]T.ol 96.tolerable error 可容忍误差
6"c(5#H Y$eO:67; 97.the risk of under reliance 信赖不足风险
U;Q?Rh-W K!|J/W 98.the risk of over reliance 信赖过度风险
3c[TPD_: ggzcANCD< 99.the risk of incorrect rejection 误拒风险
4Mv] z^ k4~2hD<| 100. the risk of incorrect acceptance 误受风险
9.l*#A^
5wm(gF_t 101.working trial balance 试算平衡表
k :`yxxYIh ~|8-Mo1ce 102.index and cross-referencing 索引和交叉索引
Ibu 5 "l-R|>6~ 103.cash receipt 现金收入
p']oy;t lemUUl(^ 104.cash disbursement 现金支出
=a_ >")
m}sh(W5\ 105.bank statement 银行对账单
,-5|qko= _G^Cc}X 106.bank reconciliation 银行存款余额调节表
-h,
?_d> #HmZe98[% 107.balance sheet date
资产负债表日
9 EV. ![ p2(Z(V7* 108.net realizable value 可变现净值
LCemM; o ze#r/j;sw 109.storeroom 仓库
!,JV<(7k ;^|:*
110.sale invoice 销售发票
Amj'$G|+hj tE;c>=>t 111.price list 价目表
Na$[nv8qh }9 I,p$ 112.positive confirmation request 积极式询证函
zIbrw9G C;XhnqWv+l 113.negative confirmation request 消极式询证函
qW|_|%{U+ %HcCe[d5l 114.purchase requisition 请购单
MW|:'D`
)PjU=@$lI 115.receiving report 验收报告
Q?{^8?7 J*+[?FXRL 116.gross margin 毛利
>AUzsQ gE~LPwM 117.manufacturing overhead 制造费用
e3]v
*<bj -5#cfi4^* 118.material requisition 领料单
V5bB$tL}3 (A\\s$fE/1 119.inventory-taking 存货盘点
^.
@F1k 0K^?
QM|S 120.bond certificate 债券
^W,~ O{ |Ug~ 121.stock certificate 股票
Nh"U~zlh OzU
o}QN 122.audit report 审计报告
i@#=Rxp Nyl)B7/w 123.entity 被审计单位
p|Nh:4iN 5
N:IH@ 124.addressee of the audit report 审计报告的收件人
Tx|y!uHh #i=k-FA)H 125.unqualified opinion 无保留意见
yVgHu#?PM q0VR&b`?>D 126.qualified opinion 保留意见
#;/ob- )_SpY\J
127.disclaimer of opinion 无法表示意见
|H>;a@2d t_jnp $1m 128.adverse opinion 否定意见
J(w 3A)( %`}nP3 查看《
注会考试《审计》中的128个英文单词(一) 》
DIx.a^LR