61.assessed level of material misstatement risk 重大错报风险的评估水平
]j]<CqG rLA^ &P: 62.simall business 小规模企业
zEDN^K ' 9[h8Dy 63.accounting system
会计系统
!{vZvy" r`e6B!p 64.test of control 控制测试
f/U~X; py6O\` \ 65.walk-through test 穿行测试
-`5L;cxwk4 qoEZ> 66.communication 沟通
Qe`Nb4xf
M,we,!B0 67.flow chart 流程图
0@&/W-VXg S 9;FD 3 68.reperformance of internal control 重新执行
u/%
Z0`X ,r;
E[k@ 69.audit evidence
审计证据
kb!W|l"PN S$/SFB$)~W 70.substantive procedures 实质性程序
#)4p,H n<ecVFft 71.assertions 认定
'
?a d 2Hk21y\
72.esistence 存在
P>R u 8L[\(~Zf 73.occurrence 发生
?O0,)hro %yK- Q,'O 74.completeness 完整性
O6ltGtF sn+ kFvk}S 75.rights and obligations 权利和义务
E,QD6<?[ ;rl61d}NH# 76.valuation and allocation 计价和分摊
.e\PCf9v c_Iq
!MH 77.cutoff 截止
a!.Y@o5Ku X$eR RSW 78.accuracy 准确性
d"S\j@ &D&U!3~( 79.classification 分类
zUWeOR'X )"%J~:`h} 80.inspection 检查
(]-RL
A> qR
kPl!5 81.supervision of counting 监盘
zuF]E+ WfQZ7e 82.observation 观察
Ct$\!|aR L;=LAQ6[ 83.confirmation 函证
ek
d[|g 10tTV3`IM 84.computation 计算
g
FXz:!A )Jh:~9L%=' 85.analytical procedures 分析程序
\)W Z D 3bHB$n 86.vouch 核对
Gsy'':u @ ZN@EOM$+ 87.trace 追查
&&
C'\,ZK5 i0~Af`v 88.audit sampling 审计抽样
$5DlCN $ )6x3&]P 89.error 误差
E`|vu*l7 }\1IsK~P 90.expected error 预期误差
)GOio+{H C%#u2C2 91.population 总体
>|mZu)HIY; ak{XLzn 92.sampling risk 抽样风险
xEufbFAN? v3wq- 93.non- sampling risk 非抽样风险
>b8-v~o{ ?>
My&yB 94.sampling unit 抽样单位
BY@l:y4 h r6?9RJY 95.statistical sampling 统计抽样
Q~` {^fo1
"oh;?gQ. 96.tolerable error 可容忍误差
bd2QQ1[1vh f[?JLp
97.the risk of under reliance 信赖不足风险
NMzq10M=6 k&npC8oA 98.the risk of over reliance 信赖过度风险
bnH:|-?q i"mQ 99.the risk of incorrect rejection 误拒风险
H`jnChD:M' ei~f1$zc#h 100. the risk of incorrect acceptance 误受风险
A>)Ced! |Z8Eu0RSb 101.working trial balance 试算平衡表
NTVaz. GE=PaYz 102.index and cross-referencing 索引和交叉索引
*hh9
K cI-@
nV 103.cash receipt 现金收入
R`,|08E -8v:eyc 104.cash disbursement 现金支出
z6|kEc"{ B &3sV+ 105.bank statement 银行对账单
*a-KQw
)!;20Po 106.bank reconciliation 银行存款余额调节表
#X0Xc2}{f JW"n#sR4 107.balance sheet date
资产负债表日
)[ejb?{d Lz!H@)-mr 108.net realizable value 可变现净值
H#G3C
D2& >u]9(o7I 109.storeroom 仓库
WT}xCni MjK<n[. 110.sale invoice 销售发票
@?gRWH;Pq '=J|IN7WT 111.price list 价目表
bk]g}s 5uJ!)Q 112.positive confirmation request 积极式询证函
Z6&bUZF$bE |W}D_2 113.negative confirmation request 消极式询证函
.vd*~U" ]l`V#Rd 114.purchase requisition 请购单
AqHGBH0 qKE +,g' 115.receiving report 验收报告
m ;wj|@cF O\h%ZLjfO 116.gross margin 毛利
ux)Wh.5 {7`1m!R 117.manufacturing overhead 制造费用
g+Y &rz )S}.QrG 118.material requisition 领料单
(0Jr<16si$ ]$Q@4=fb 119.inventory-taking 存货盘点
X]d
N1/_ D`U,T&@ 120.bond certificate 债券
u/xP$ S'`RP2P 121.stock certificate 股票
->Fsmb+R .N7&Jy
122.audit report 审计报告
z>b^Ui0 =%
|f-x 123.entity 被审计单位
l9n$cv^ zoBp02j 124.addressee of the audit report 审计报告的收件人
yZb})4. SJE!14|e 125.unqualified opinion 无保留意见
5C9
.h:c4y {c7@`AV] 126.qualified opinion 保留意见
]#7baZ y,`q6(& 127.disclaimer of opinion 无法表示意见
M0hR]4T =E:sEw2j 128.adverse opinion 否定意见
u++a0>N Ex6Kxd}8 查看《
注会考试《审计》中的128个英文单词(一) 》
e0IGx]5i