61.assessed level of material misstatement risk 重大错报风险的评估水平
nY `2uN~9 C9Bh@v%90^ 62.simall business 小规模企业
^_p%Yv =A[5=
k> 63.accounting system
会计系统
Qq0l*)mX (}!C4S3# 64.test of control 控制测试
km:
nE: | F5gObIJtuY 65.walk-through test 穿行测试
WV kR56 K&A;Z>l,v5 66.communication 沟通
XeUC0K[D ]*%+H|l 67.flow chart 流程图
j<tq1?? [b Q
|i9aE 68.reperformance of internal control 重新执行
,:v&4x&= -ewQp9)G 69.audit evidence
审计证据
9x~-*8aw j?(!^ _!m 70.substantive procedures 实质性程序
1M%S
gV-# m.%`4L^`T 71.assertions 认定
0vs0*;F; XOb}<y)r~ 72.esistence 存在
J/D|4fC d<o.o?Vc 73.occurrence 发生
^E>CGGS4 Kf7WcJ4b 74.completeness 完整性
"c`xH@D v:ER4 75.rights and obligations 权利和义务
z>vtE
V)) X=p"5hhfn 76.valuation and allocation 计价和分摊
2BB<mv
K4 !FG%2L4?,5 77.cutoff 截止
BQgoVnQo_c G`]w?
Di4 78.accuracy 准确性
z
YDK $ rjojG59U> 79.classification 分类
T|'&K:[TJ "HQF.#\# 80.inspection 检查
PjqeE,5 %l9$a`& 81.supervision of counting 监盘
A[/I#Im7 wODvc9p}] 82.observation 观察
v"1Po_` )Id2GV~2B 83.confirmation 函证
k&s; {|! 3(lVmfk 84.computation 计算
z%"Ai)W/{ ^7XAw:
? 85.analytical procedures 分析程序
"G?9b delf
] 86.vouch 核对
Y_H/3?b% v|+5:jFOqb 87.trace 追查
sk X]8 Pern*x9$ 88.audit sampling 审计抽样
juno.$
6 f~\Xg7< 89.error 误差
e6P[c=m
# INNAYQ 90.expected error 预期误差
SPwPCI1?
12gw#J/)9h 91.population 总体
"n- pl Gt^d;7x
] 92.sampling risk 抽样风险
jUY+3"?
|>utWT]S 93.non- sampling risk 非抽样风险
J|j;g!fK wJIB$3OT 94.sampling unit 抽样单位
!Cb=B *TnzkNN_, 95.statistical sampling 统计抽样
'
iQ9hQjD };SV!'9s?~ 96.tolerable error 可容忍误差
P/aDd@j i>GdRG&q 97.the risk of under reliance 信赖不足风险
k,_i#9X X4I]9t\ 98.the risk of over reliance 信赖过度风险
6"%qv`.Fp TA)LPBG 99.the risk of incorrect rejection 误拒风险
nPf'ee /yK"t<p 100. the risk of incorrect acceptance 误受风险
,ep9V,+| l{EU_|q
101.working trial balance 试算平衡表
w6U
@tW nLd~2qBuv 102.index and cross-referencing 索引和交叉索引
qY}Cg0[@g "?H+
u/
8$ 103.cash receipt 现金收入
(Jpm
K O <IH*\q:7 104.cash disbursement 现金支出
Tk+DPp^ 3]S`|#J 105.bank statement 银行对账单
kIM
C~Z -A;w$j6* 106.bank reconciliation 银行存款余额调节表
okDJ(AIV+ 1f;or_f#k? 107.balance sheet date
资产负债表日
F@<MT<TRf >Z"9rF2SW 108.net realizable value 可变现净值
9HKf^+';n hho%~^bn( 109.storeroom 仓库
#Q+R%p[D |Mlh; 110.sale invoice 销售发票
QK7e|M Bm<^rhJ9 111.price list 价目表
UT;4U;a,m qb$_xIQpDL 112.positive confirmation request 积极式询证函
T/Q==Q{W: -mC:r&Y>[ 113.negative confirmation request 消极式询证函
9fCO7AE0# :B^mV{~
114.purchase requisition 请购单
#NMJZ ^Fvr
f`A' 115.receiving report 验收报告
MLeX;He :p$EiR 116.gross margin 毛利
MA"#rOcP oek #^:pF 117.manufacturing overhead 制造费用
qm}\?_ ,4yG(O$) 118.material requisition 领料单
2YluJ:LN xH@'H? 119.inventory-taking 存货盘点
pj@Yqg/ *+W6 P
.K 120.bond certificate 债券
PC0HH N*':U^/t4J 121.stock certificate 股票
p_gA/. v= A?'
H[2]w" 122.audit report 审计报告
/Mx.:.A&$ O&= KlnI: 123.entity 被审计单位
nHVPMi> 1^tSn#j 124.addressee of the audit report 审计报告的收件人
!c." {70Ou}* 125.unqualified opinion 无保留意见
Mb~~A5 *bU% @O 126.qualified opinion 保留意见
WN1Jm:5YV
"Ac~2<V 127.disclaimer of opinion 无法表示意见
+/(|?7i@ Vp\80D& 128.adverse opinion 否定意见
]qMH=>pOsj XUf7yD 查看《
注会考试《审计》中的128个英文单词(一) 》
_ Q{T ';