61.assessed level of material misstatement risk 重大错报风险的评估水平
3vRRL Uywi,9f 62.simall business 小规模企业
=d>^q7s *Pj[r 63.accounting system
会计系统
YEfa8'7R t\44 Pu% 64.test of control 控制测试
~lO^C CVfQ 65.walk-through test 穿行测试
USF&; M3 J6pQ){;6
66.communication 沟通
;M{@|z[Nv I3Gz,y+ 67.flow chart 流程图
mFCDwh] W,&z:z> 68.reperformance of internal control 重新执行
qr>:meJy4 f9v%k'T[ 69.audit evidence
审计证据
lx9tUTaus/ ~=HrD?-99p 70.substantive procedures 实质性程序
7"}<J7"}) }^r=( 71.assertions 认定
;/gH6Z? !Ld0c4 72.esistence 存在
Fw,'a c(Liwuj 73.occurrence 发生
qK}4r5U -I."= c% 74.completeness 完整性
(!kd9uV xXG-yh 75.rights and obligations 权利和义务
&h)G>Sqc .xJW=G{/ 76.valuation and allocation 计价和分摊
Qw>ftle 9WN4eC$ 77.cutoff 截止
PDN3=PAR/A &k'J5YHm8H 78.accuracy 准确性
<>3}<i<[& ,G2]3
3Z 79.classification 分类
@0}Q"15,I 6zuWG0t 80.inspection 检查
T}DP35dBzE VQSwRL3B= 81.supervision of counting 监盘
]Tmx;[D U~{fbS3, 82.observation 观察
Y
1e>P EOqvu=$6 83.confirmation 函证
]fc9m~0N,\ N}`.N 84.computation 计算
9qyA{
|3 1rs`|iX5 85.analytical procedures 分析程序
+
3+^J
?N Nb.AsIR^ 86.vouch 核对
d=<"sHO RU}
M&& 87.trace 追查
#H]cb# 4
ZD~i
e 88.audit sampling 审计抽样
*>otz5] 8?ig/HSt2 89.error 误差
_TF\y@hF*D ,E&PIbDL1 90.expected error 预期误差
GLI 5AbQK =4RXNWkud 91.population 总体
lMpj
E :U^!N8i"= 92.sampling risk 抽样风险
qJq49}2 Vc}#Ok 93.non- sampling risk 非抽样风险
Wz
M9{c &,?bX]) 94.sampling unit 抽样单位
CV/ei,=9 ?m&?BsW$) 95.statistical sampling 统计抽样
0Q@
&z /I[?TsXp 96.tolerable error 可容忍误差
CD$0Z <b 0;Nf
97.the risk of under reliance 信赖不足风险
(1.E9+MquU :Ny.OA 98.the risk of over reliance 信赖过度风险
v7rEUS- =-#>NlB$w 99.the risk of incorrect rejection 误拒风险
.
J"g.Q 25xpq^Zw 100. the risk of incorrect acceptance 误受风险
~*-(_<FH =nQ"ye 101.working trial balance 试算平衡表
QW j$%KKl8j 102.index and cross-referencing 索引和交叉索引
$JKR, Q;p?.GI?- 103.cash receipt 现金收入
2=H3yEJq
VgfA&?4[ 104.cash disbursement 现金支出
Rv9oK-S }?f%cRT$ 105.bank statement 银行对账单
%'2DEt?? KPGo*mY 106.bank reconciliation 银行存款余额调节表
BMlnzi 3QL I|VpO 107.balance sheet date
资产负债表日
)6?(K"T Jv 108.net realizable value 可变现净值
U=_O*n?N-d J!?hajw7N 109.storeroom 仓库
(_^pX :S
Tj
< 110.sale invoice 销售发票
7CfHL;+m<4 ia.9 5H; 111.price list 价目表
6?-vj2, #KA,=J 112.positive confirmation request 积极式询证函
.ztO._J7f Ktrqrl^IJ 113.negative confirmation request 消极式询证函
<0,c{e Zy0u@`
` 114.purchase requisition 请购单
"b&[W$e C3|(XChqC 115.receiving report 验收报告
X}?`G?'
3Qt-%=b& 116.gross margin 毛利
YGVj
$\ C(i1 Vx<- 117.manufacturing overhead 制造费用
V:?exJg9 Sp+ zP-3 118.material requisition 领料单
qaK9E@l P
]*,955*) 119.inventory-taking 存货盘点
}K\]M@ `Q d_Gu,M 120.bond certificate 债券
Gi})*U]P| B%95M| 121.stock certificate 股票
>"qnuv G Ps3wg=ni[ 122.audit report 审计报告
cPcp@Dp
>5Vv6_CI0? 123.entity 被审计单位
}:UNL^e? 69)- )en 124.addressee of the audit report 审计报告的收件人
/Jz?~H{%n PPiN`GM 125.unqualified opinion 无保留意见
D/1{v n_[;2XQQ 126.qualified opinion 保留意见
u~Zx9>f
?LU]O\p 127.disclaimer of opinion 无法表示意见
-LAYj:4 OQt_nb#z`{ 128.adverse opinion 否定意见
>sW9
n[ w0n.Y-v4i 查看《
注会考试《审计》中的128个英文单词(一) 》
;c1ar )G7