61.assessed level of material misstatement risk 重大错报风险的评估水平
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!q=ej^(S KArt4+31 63.accounting system
会计系统
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v 64.test of control 控制测试
s<Pk[7`* Bm2"} = 65.walk-through test 穿行测试
qFp }+s gd^1c}UZX 66.communication 沟通
G/>upnA{w Ql&5fyW 67.flow chart 流程图
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{}^B 68.reperformance of internal control 重新执行
w^EAk(77 Sx?IpcPSm 69.audit evidence
审计证据
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hz{=@jX 70.substantive procedures 实质性程序
uq~$HXdc JYA$_T 71.assertions 认定
"- @{ ) zY_BnJ^ 72.esistence 存在
S]mXfB(mh S"0<`{Gv 73.occurrence 发生
*>,8+S33r{ +LeZjA[ 74.completeness 完整性
Bpt%\LK\~O AeR3wua 75.rights and obligations 权利和义务
1^^<6e iV;X``S 76.valuation and allocation 计价和分摊
{eA0I\c(C XoEiW R 77.cutoff 截止
xU+c?OLi &Iv3_T<AF 78.accuracy 准确性
oe`t ? (U 9gR@Q%b) 79.classification 分类
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k6 @C rKg~H=4x2 80.inspection 检查
$}RBK'cr} g>)&Q>}=W 81.supervision of counting 监盘
5:v"^"S z 8$9<z 82.observation 观察
!j[Oyr| 6&/n/g 83.confirmation 函证
ovJwor F,}wQN 84.computation 计算
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UaUaSg# k)j,~JH 85.analytical procedures 分析程序
hAq7v']m 'k[d&sR 86.vouch 核对
QII-9RxX" '&?cW#J? 87.trace 追查
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[V%[U 88.audit sampling 审计抽样
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d Bn/_ zMlW)NB' 90.expected error 预期误差
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jT^ 91.population 总体
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# / 8U}BSM_<2 92.sampling risk 抽样风险
_Bh-*e2k ^1y (N>W 93.non- sampling risk 非抽样风险
I-oY@l` 2;X{ZLo 94.sampling unit 抽样单位
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s{k32e '4 T}$a"i 95.statistical sampling 统计抽样
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t* eZe`| 96.tolerable error 可容忍误差
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DdF" O#Y;s;)i" 97.the risk of under reliance 信赖不足风险
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Z9og ~1e?9D 98.the risk of over reliance 信赖过度风险
2P)*Y5`KBH z+IHt( 99.the risk of incorrect rejection 误拒风险
n?uVq6c qy@v,a 100. the risk of incorrect acceptance 误受风险
NQb!?w EG=~0j ~ 101.working trial balance 试算平衡表
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EVs.'Xg< qz]b8rX 103.cash receipt 现金收入
g=iPv3MG =e\E{K'f@ 104.cash disbursement 现金支出
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OR& 105.bank statement 银行对账单
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* Z*r;"WHB 106.bank reconciliation 银行存款余额调节表
j;%RV)e -<e8\ Z` 107.balance sheet date
资产负债表日
oqM(?3 yv %K@s0uQ 108.net realizable value 可变现净值
N=4`jy = `*?8<Vm 109.storeroom 仓库
\~j6}4XS1. C|"BMam 110.sale invoice 销售发票
uh,~CvXU] U9N1)3/u 111.price list 价目表
P!uwhha/g ^uZ!e+ 112.positive confirmation request 积极式询证函
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>\n3 *hugQh]a 113.negative confirmation request 消极式询证函
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(y^[k {# 114.purchase requisition 请购单
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Y"eR&d 115.receiving report 验收报告
?r< F/$/ uLr9*nxd 116.gross margin 毛利
'dT JE--@ fMg3 117.manufacturing overhead 制造费用
OXT'$]p.* G3 h&nH,> 118.material requisition 领料单
e[5=?p@| E]Wnl\Be 119.inventory-taking 存货盘点
F|Y}X|x8Q J2tD).G 120.bond certificate 债券
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t/8 121.stock certificate 股票
xw1@&QwM oXKH,r 122.audit report 审计报告
=^nb-9. >J!J: 123.entity 被审计单位
.Ioj]r *^h$%<QI 124.addressee of the audit report 审计报告的收件人
?U}Ml]0~ 7*{9 2_M 125.unqualified opinion 无保留意见
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$x%3^{G 126.qualified opinion 保留意见
'a&( r; IiX`l6L~W 127.disclaimer of opinion 无法表示意见
g)o?nAr h ~\bJ*Zp 128.adverse opinion 否定意见
C3m](%? /3]b!lFZZ 查看《
注会考试《审计》中的128个英文单词(一) 》
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