61.assessed level of material misstatement risk 重大错报风险的评估水平
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'}4 62.simall business 小规模企业
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会计系统
% MfGVx}nG K)yCrEZ 64.test of control 控制测试
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65.walk-through test 穿行测试
E\{^0vNc |HaU3E*R 66.communication 沟通
N,WI{* XX]5T`D 67.flow chart 流程图
gGtep*k :NwMb^> 68.reperformance of internal control 重新执行
Jo6~r- 8C*6Fjb# 69.audit evidence
审计证据
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}4bB7,j 70.substantive procedures 实质性程序
t 3(%UB ^ 4u3Q 71.assertions 认定
opUKrB Bxn8>< 72.esistence 存在
jw:4fb /E`l:&89) 73.occurrence 发生
!A'`uf4u p?dGZ2` [I 74.completeness 完整性
*=-__|t JLy)}8I 75.rights and obligations 权利和义务
L Q I: ]d n:5O9,umZ 76.valuation and allocation 计价和分摊
R$!;J?SS !.;xt L 77.cutoff 截止
z;fd#N: W (=Wg|cr 78.accuracy 准确性
Ft%TnEp jMz1s%C 79.classification 分类
>wg9YZ~8 ,<uiitOo 80.inspection 检查
{V]Qwz)1 L|]w3}ZT@ 81.supervision of counting 监盘
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D,}'E0 #a7Amh\nT 84.computation 计算
Z ]7;u>2 (n":]8} 85.analytical procedures 分析程序
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D3w M5cOz|j/*R 86.vouch 核对
/XWPN(JC? .R$+#_ 87.trace 追查
a`EGx{q( AhbT/ 88.audit sampling 审计抽样
Kc JP^ e6{[o@aM{ 89.error 误差
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gCk y(4 e_>rJWI} 91.population 总体
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A> -CU7u=*b 92.sampling risk 抽样风险
VQNYQqu`[ <\}Y@g8 93.non- sampling risk 非抽样风险
h0QYoDvbC G)tq/`zNw 94.sampling unit 抽样单位
PxP?hk `L"p)5H 95.statistical sampling 统计抽样
D<_,>{$gW &m%Pr 96.tolerable error 可容忍误差
gq/ePSa CD8JY iJ 97.the risk of under reliance 信赖不足风险
-_{C+Y_ }GoOE=rhY 98.the risk of over reliance 信赖过度风险
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iss_1J 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
w}U5dM` I7G\X#,iz 101.working trial balance 试算平衡表
6wpND|cT SVg@xu+ 102.index and cross-referencing 索引和交叉索引
PO%yWns30o NqQ(X'W7 103.cash receipt 现金收入
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[1# * -;@5Ua1uf 104.cash disbursement 现金支出
-9H!j4]T? 3'sWlhf; 105.bank statement 银行对账单
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ZfT?& *(\;}JF- 107.balance sheet date
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<_sT]?N# :i,c<k 108.net realizable value 可变现净值
4M0v1`k OuBMVn 109.storeroom 仓库
2,XqslB) 7u`}t83a 110.sale invoice 销售发票
~\)&{' u6qi 111.price list 价目表
-YRL>]1 :WfB!4%! 112.positive confirmation request 积极式询证函
{ ck UB&S 2g 113.negative confirmation request 消极式询证函
J%Z)# ^zWO[$n}tP 114.purchase requisition 请购单
"mP*}VF )(ZPSg$/F 115.receiving report 验收报告
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) uDE91.pUkr 116.gross margin 毛利
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p\]LEP\z, 117.manufacturing overhead 制造费用
h[`Op#^x3 .f92^lu9 118.material requisition 领料单
U70@}5! aD/,c1 119.inventory-taking 存货盘点
{ZsWZJ! aji~brq 120.bond certificate 债券
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dVmAMQk.g 1M~:]}*< 122.audit report 审计报告
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9}qfdbI P!6 e 124.addressee of the audit report 审计报告的收件人
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$4.l[j 125.unqualified opinion 无保留意见
D917[<$ q=0{E0@9({ 126.qualified opinion 保留意见
Yqhz(&*) g2 {?EP 127.disclaimer of opinion 无法表示意见
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G Tk#&Ux{ZJ 128.adverse opinion 否定意见
'3_B1iAv zUUxxS_? 查看《
注会考试《审计》中的128个英文单词(一) 》
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