61.assessed level of material misstatement risk 重大错报风险的评估水平
%w;1*~bH r9U[-CX:" 62.simall business 小规模企业
C6Um6X9/i rjq -ZrC% 63.accounting system
会计系统
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~EcM D7 8)4>X 64.test of control 控制测试
(\5<GCW- Lqy|DJ% 65.walk-through test 穿行测试
&Z#Vw.7U $u/8Rp 66.communication 沟通
h+\$Z] HJ2O@e 67.flow chart 流程图
Z3&XTsq M)bC%(xJ 68.reperformance of internal control 重新执行
?)i6:76( BN bb&] 69.audit evidence
审计证据
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M}_M_ 70.substantive procedures 实质性程序
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71.assertions 认定
f)!{y>Q 'eTpcrS3 72.esistence 存在
CJ37:w{%*Y L>|A6S#y8/ 73.occurrence 发生
[C*Xk{e ZVCv(J 74.completeness 完整性
B)LXxdkOn *GY,h$Ul 75.rights and obligations 权利和义务
SV$ASs YQlpk@X`2 76.valuation and allocation 计价和分摊
"' LOaf$X lBYS>4~ 77.cutoff 截止
i1kh@s~8UC [xH2n\7 78.accuracy 准确性
I+-Rs2wb @)FXG~C* 79.classification 分类
y2d_b/ Xl gz.j7XR 80.inspection 检查
HvL9;^! mAtG&my) 81.supervision of counting 监盘
s?z=q%-p l% 3Q=c 82.observation 观察
@5POgQ8 ?N9adL &b 83.confirmation 函证
m''i E ]MBJ"1F 84.computation 计算
G/^5P5y%@ k/6Gj}l'o 85.analytical procedures 分析程序
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p5D3J[?N 86.vouch 核对
%E=,H?9&> 8wNU2yH+D 87.trace 追查
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( 88.audit sampling 审计抽样
.
,(uoK{ RaJ}>e 89.error 误差
~vvQz" KfN`ZZ< 90.expected error 预期误差
R&d_WB4w `~s,W.Eu4 91.population 总体
'FvhzGn9Q bU@>1>b6lE 92.sampling risk 抽样风险
+BTNm66Z CuGOjQ-k~ 93.non- sampling risk 非抽样风险
m$G?e9{ )QJU]G 94.sampling unit 抽样单位
ag*Hs<gi AF{7<v>/P 95.statistical sampling 统计抽样
k}owEBsn} ;gw!;!T 96.tolerable error 可容忍误差
-^NAHE$bW |'>E};D 97.the risk of under reliance 信赖不足风险
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<u[G 98.the risk of over reliance 信赖过度风险
:j5 0]zLy{ >@92K]J 99.the risk of incorrect rejection 误拒风险
^#6%*(D pOe` *2[ 100. the risk of incorrect acceptance 误受风险
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I@3c QxI 101.working trial balance 试算平衡表
F<'l'AsC- HZ`G)1&) 102.index and cross-referencing 索引和交叉索引
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PX>\j& W YqL 104.cash disbursement 现金支出
fgz'C? oKqFZ,m[ 105.bank statement 银行对账单
8 H"f9S=K )@&?i. 106.bank reconciliation 银行存款余额调节表
-X[8 soz N X#/1= 107.balance sheet date
资产负债表日
jnLo[Cf,H8 {UVm0AeUq 108.net realizable value 可变现净值
7)5$1 .}u(& 109.storeroom 仓库
9/qS*Zdh) 9tW.}5V 110.sale invoice 销售发票
B*~Bm. *,=+R$ 111.price list 价目表
{w1h<;MH ("@V{<7(t 112.positive confirmation request 积极式询证函
:FgRe,D b.u8w2( 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
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#YMp,i 116.gross margin 毛利
u$ / ]59 }u*@b10 117.manufacturing overhead 制造费用
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>WS&w;G |ssIUJ 119.inventory-taking 存货盘点
QZq9$;>dW wuC tg= 120.bond certificate 债券
m6ws#%|[ :[rKSA]@ 121.stock certificate 股票
z7}zf@Y-qv ~oR&0et 122.audit report 审计报告
_+Kt=;Y8 .*ovIU8 123.entity 被审计单位
ZUI\0qh+ a9_KQ=&CI 124.addressee of the audit report 审计报告的收件人
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-) 2%yJo7f$[ 125.unqualified opinion 无保留意见
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T.jR* NjyIwo0 126.qualified opinion 保留意见
^"#rDP"v *M<=K.*\G 127.disclaimer of opinion 无法表示意见
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>Nb\c3 ZvKMRW 128.adverse opinion 否定意见
|dzF>8< ) swgBPJ"? 查看《
注会考试《审计》中的128个英文单词(一) 》
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