61.assessed level of material misstatement risk 重大错报风险的评估水平
?\#N9+{W [j"9rO" + 62.simall business 小规模企业
9m-)Xdoy cS. -7
63.accounting system
会计系统
>5wx+n)/) qiZO _=0 64.test of control 控制测试
4:7V./" 9 ?X-)J=XG
65.walk-through test 穿行测试
2jbI
W* @A+RVg*= 66.communication 沟通
1RKW2RCaW_ ~Aq5XI%i 67.flow chart 流程图
k
6kM'e3V a,o_`s< 68.reperformance of internal control 重新执行
@ w>zF/ =0-
$W5E 69.audit evidence
审计证据
E0/mSm"(T ,KJw|x4}\ 70.substantive procedures 实质性程序
fGv#s
X |8bq>01~ 71.assertions 认定
$HG}[XD? x'zBK0i 72.esistence 存在
jY6MjZI X]loJoM9 73.occurrence 发生
YUf1N?z `+#G+Vu5 74.completeness 完整性
63!rU
B!
>3gi yeJ 75.rights and obligations 权利和义务
kF;5L)o %Rh;=p` 76.valuation and allocation 计价和分摊
>|Q:g,I 9]'($:LF08 77.cutoff 截止
Uu 7dSU
1G7b%yPA 78.accuracy 准确性
Ke-)vPc Eh|. 79.classification 分类
=&dW(uyzY [0OJdY4 80.inspection 检查
81%8{yn!$" Ro=AADv@ 81.supervision of counting 监盘
&t(0E:^TRU \#'TNmS 82.observation 观察
hSGb-$~F z^nvMTC 83.confirmation 函证
Gq#~vr `d 2,*KR 84.computation 计算
@>x pYV "&Qctk`<P 85.analytical procedures 分析程序
@mt0kV9 OOBhbpg!D 86.vouch 核对
h5kPn~ pbHsR^ 87.trace 追查
/?/#B `
CnN9!~]" 88.audit sampling 审计抽样
OndhLLz W
YW|P2* 89.error 误差
3ew8m}A{O !}M, 90.expected error 预期误差
hIJ)MZU| @OV-KT[> 91.population 总体
zHfP+(ah ZiFooA 92.sampling risk 抽样风险
ftk%EYT; Hqz?E@bc@ 93.non- sampling risk 非抽样风险
Xj+q~4{|vt ?RFg$Z'^ 94.sampling unit 抽样单位
9^F2$+T[: iO1nwl !# 95.statistical sampling 统计抽样
i;PL\Er:tX s]27l3)B 96.tolerable error 可容忍误差
~F,
&GH V+wH?H= 97.the risk of under reliance 信赖不足风险
$\a5&1rl
S06Hs~>Y 98.the risk of over reliance 信赖过度风险
4\
/*jA c:M$m3Cs? 99.the risk of incorrect rejection 误拒风险
^]p tGcya0RL 100. the risk of incorrect acceptance 误受风险
|4Ck;gg!j @
LD6:gy 101.working trial balance 试算平衡表
tZWrz
e^ ;%q39U} 102.index and cross-referencing 索引和交叉索引
qBk``!|s] X7*` 103.cash receipt 现金收入
&B{8uge1 [IM%b~j(^ 104.cash disbursement 现金支出
Ek.&Sf$cd' T&"i _no* 105.bank statement 银行对账单
dpN@#w a?cn9i)# 106.bank reconciliation 银行存款余额调节表
mZ0J!QYk Y\/gU8w/ 107.balance sheet date
资产负债表日
?T:
jk4+ -[#n+`M 108.net realizable value 可变现净值
1@sM1WMX ES:!Vx9t0| 109.storeroom 仓库
zxZtz w3*-^: ?j 110.sale invoice 销售发票
`kBnSi o~ |@VF.)_ 111.price list 价目表
_94s(~g: J>S3sP 112.positive confirmation request 积极式询证函
,WTTJN OjnJV 113.negative confirmation request 消极式询证函
EH9Hpo 1|y$~R.H 114.purchase requisition 请购单
d}0qJoH4 dXu {p 115.receiving report 验收报告
\x\. /nB'kg[h\ 116.gross margin 毛利
o#i
]" Bmr<O! 117.manufacturing overhead 制造费用
(RF>s.B< d;suACW 118.material requisition 领料单
z)L}ECZh9 r)l` 119.inventory-taking 存货盘点
I
,FqN} j64 4V|z 120.bond certificate 债券
qJs[i>P[W 9k2,3It 121.stock certificate 股票
pz}mF D&[ ,a(O`##Bn 122.audit report 审计报告
s^C;> mA{#]Yvf1 123.entity 被审计单位
iK}v`xq /#q")4Mf 124.addressee of the audit report 审计报告的收件人
Q9y*: @5Qoi~o 125.unqualified opinion 无保留意见
Sni=gZ K {/UhUG 126.qualified opinion 保留意见
a?<?5 5j[#'3TSU 127.disclaimer of opinion 无法表示意见
m4**>!
I !]DuZ= 128.adverse opinion 否定意见
,nE&
MeJ ^e9aD9 查看《
注会考试《审计》中的128个英文单词(一) 》
5d
5t9+t