61.assessed level of material misstatement risk 重大错报风险的评估水平
R J~%0 nX^1$')gp 62.simall business 小规模企业
zN~6HZ_:^ L9FHgl? 63.accounting system
会计系统
2r&R"B1`( <&<,l58[c 64.test of control 控制测试
Wto;bd hat>kXm2K 65.walk-through test 穿行测试
fP[& a9l <7XT\?%F 66.communication 沟通
l&W;b6L c|AtBgvf 67.flow chart 流程图
S1J<9xqSQ8 @I-Lv5 68.reperformance of internal control 重新执行
V&ot3- Rf l!
v!hUb+ 69.audit evidence
审计证据
1A<,TFg * R d#{Io7 70.substantive procedures 实质性程序
>&S0#>wmyG DC Q^fZ/ 71.assertions 认定
qAY%nA>jO }BJX/, H, 72.esistence 存在
@Uo6>-WF "i&"* ~ 73.occurrence 发生
xW_yLbE <>Y?vC 74.completeness 完整性
z@Hp,|Vy[ |Au ]1} 75.rights and obligations 权利和义务
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fT60W[m 76.valuation and allocation 计价和分摊
yT8=l"-[G Bs;|D 77.cutoff 截止
)ev<7g9*q o[1ylzk}+ 78.accuracy 准确性
EU-]sTJLF atF?OP|{,w 79.classification 分类
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$uDqqG(^ 80.inspection 检查
)G1P^WV4 en*d/>OVJ 81.supervision of counting 监盘
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82.observation 观察
:6{`~= nBItO~l 83.confirmation 函证
'gso'&Uaj ut2~rRiK 84.computation 计算
P\nC?!Q%c ^W?Z 85.analytical procedures 分析程序
#Q"O4 b:8 :G5uocVk 86.vouch 核对
8,"yNq vZj`| 87.trace 追查
28.~iw O,@~L$a:YZ 88.audit sampling 审计抽样
;gg\;i}^ ?.=}pAub 89.error 误差
3< Od0J qJ4T]FVN 90.expected error 预期误差
gB'fFkd E#wS_[ 91.population 总体
]D2udeg _+l1b"^s1 92.sampling risk 抽样风险
tWeFEVg c]-*P7W 93.non- sampling risk 非抽样风险
hr05L<?H GB7/x*u 94.sampling unit 抽样单位
x#.C4O09 Ev"|FTI/ 95.statistical sampling 统计抽样
{LHR!~d}5f =ONHKF[UJ 96.tolerable error 可容忍误差
@=jWHS W,^W^:m-x 97.the risk of under reliance 信赖不足风险
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1N 98.the risk of over reliance 信赖过度风险
PxS4,`#~ :#~U<C@o 99.the risk of incorrect rejection 误拒风险
pCh2SQ(Q> X1{[}! 100. the risk of incorrect acceptance 误受风险
b89a)k>^g }Ew hj>w 101.working trial balance 试算平衡表
eB>s=}| 2dp>Z", 102.index and cross-referencing 索引和交叉索引
:r#)z4d5 Z/;Xl~ 103.cash receipt 现金收入
Ian[LbCWB g-c ;}qz 104.cash disbursement 现金支出
'y]\-T bHLT}x/Gw 105.bank statement 银行对账单
_A13[Mt3 PO:"B6 106.bank reconciliation 银行存款余额调节表
j>uj=B@ k3?rp`V1 107.balance sheet date
资产负债表日
P 3MhU; 8to8!( 108.net realizable value 可变现净值
>_OYhgs1w {@! Kx`(: 109.storeroom 仓库
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j~j jX 110.sale invoice 销售发票
9O{b]=>wq o8
e?J\? 111.price list 价目表
qd3Q}Lk m,C1J%{^ 112.positive confirmation request 积极式询证函
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"jcD QrO\jAZ{Ag 113.negative confirmation request 消极式询证函
fb8%~3i> 76
hOB@ 114.purchase requisition 请购单
bVP"(H] N7E$G{TT 115.receiving report 验收报告
su*Pk|6% WJ<^E"^ 116.gross margin 毛利
`.s({/|[ z[`@}}Q 117.manufacturing overhead 制造费用
lL1k.&|5m I>L-1o|^
118.material requisition 领料单
8-<:i =X.LA%Sf=u 119.inventory-taking 存货盘点
uqz]J$ D}8EER b 120.bond certificate 债券
l
Va &" L
"sO+4w 121.stock certificate 股票
~4"qV_M jw-0M1B 122.audit report 审计报告
lHgs;>U$ dy_:-
2S 123.entity 被审计单位
ca+5=+X7 ;M"9$M' 124.addressee of the audit report 审计报告的收件人
y;/VB,4V H"A7Zo 125.unqualified opinion 无保留意见
LL:_L< 2UGsYQn 126.qualified opinion 保留意见
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<4'> /Q,mJ.CnSR 127.disclaimer of opinion 无法表示意见
]_N|L|]M cnTaJ/o 128.adverse opinion 否定意见
oudxm[/U Lemui) 查看《
注会考试《审计》中的128个英文单词(一) 》
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