61.assessed level of material misstatement risk 重大错报风险的评估水平
f;zNNx<
; \{lv~I 62.simall business 小规模企业
!V37e
PFje ?s^3o{!<W 63.accounting system
会计系统
] [MtG ?";SUku 64.test of control 控制测试
UlE%\L0GD& &HM-UC| 65.walk-through test 穿行测试
'|^:,@8P9 S v>6:y9?G 66.communication 沟通
Z,38eQpM U+)p'%f; 67.flow chart 流程图
xZ9:9/Vg "+"=iwEAz 68.reperformance of internal control 重新执行
l:!L+t*}6 EE!}$qOR 69.audit evidence
审计证据
k k3^m1 +JU, ^A#X 70.substantive procedures 实质性程序
'3( ^Zv r<e%;S 71.assertions 认定
b]+F/@h~] (G>[A}- 72.esistence 存在
xLz=)k['' {q?&h'#y
73.occurrence 发生
ssi7)0 lrT2*$ w3 74.completeness 完整性
Nujnm$!,Q ZYwcB]xEz 75.rights and obligations 权利和义务
5G*cAlU aKbmj 76.valuation and allocation 计价和分摊
/9w>:i81 $
E\|\g 77.cutoff 截止
.gRj^pu
$RPW/Lyiq 78.accuracy 准确性
M<fhQJ H$(bSw$ 79.classification 分类
Cl}nPUoL $RaN@& Wm 80.inspection 检查
:o'XE|N 6Dq4Q|C 81.supervision of counting 监盘
Pd*[i7zhC 9Yx(u2PQ 82.observation 观察
Ma[EgG %fqR 83.confirmation 函证
$7S"4rou @p+;iS1} 84.computation 计算
~7P)$[ 9)q3cjP{< 85.analytical procedures 分析程序
@c3xUK g7*)|FOb 86.vouch 核对
iQwQ5m!d & g{65 QP 87.trace 追查
E
$@W~).! -Aj)<KNx[ 88.audit sampling 审计抽样
V2YK T,5 |cPHl+$nh. 89.error 误差
Ej(Jj\ &XP(D5lf`B 90.expected error 预期误差
)h!cOEt 5'~_d@M 91.population 总体
0lfK}
a XIeLu"TSL 92.sampling risk 抽样风险
q+
$6D;9 }h5i Tc 93.non- sampling risk 非抽样风险
gE-y`2SU BM%wZ:
s 94.sampling unit 抽样单位
WNjwv/ La26"C"X 95.statistical sampling 统计抽样
$B+| &]a AZtS4]4G) 96.tolerable error 可容忍误差
X%1TsCKMj a&y^Ps6= 97.the risk of under reliance 信赖不足风险
p\6cpf C|(A/b 98.the risk of over reliance 信赖过度风险
hRcb}>pr h
vd}l8 99.the risk of incorrect rejection 误拒风险
U2oCSo5:3N @
D+ftb/ 100. the risk of incorrect acceptance 误受风险
aER|5!7(2\ %`vzQt`> 101.working trial balance 试算平衡表
dhl[=Y`
Q -EjXVn! vQ 102.index and cross-referencing 索引和交叉索引
5gszAvOO m7 =$*1k 103.cash receipt 现金收入
Lpchla$ GXNf
@& 104.cash disbursement 现金支出
)xGAe#E~j ^rkKE
dd 105.bank statement 银行对账单
j]a$RC# 0&.CAHb} 106.bank reconciliation 银行存款余额调节表
z3fv}_\z XC4Z ,,ah" 107.balance sheet date
资产负债表日
Q M,!-~t G1"iu89d 108.net realizable value 可变现净值
Pf?kNJ*Tv) h`fVQN.3 109.storeroom 仓库
~xH&"1 |m19fg3u 110.sale invoice 销售发票
dj|5'<l
2 97}]@xN= 111.price list 价目表
.p`4>XA D7ex{SVA) 112.positive confirmation request 积极式询证函
2EY"[xK| <_tmkLeZf 113.negative confirmation request 消极式询证函
T X`X5j _`$LdqgE 114.purchase requisition 请购单
SGd]o"VF d1/emwH 115.receiving report 验收报告
q^@*{H ;`9f<d#\ 116.gross margin 毛利
q!K:N? .J#'k+> 117.manufacturing overhead 制造费用
)n/%P4l @nxo Bc !P 118.material requisition 领料单
A=CeeC]} )oEVafNsT 119.inventory-taking 存货盘点
z(PUoV:? 'Pz%c}hJ 120.bond certificate 债券
z*Sm5i&)_q b^Hrzn 121.stock certificate 股票
NOz3_k 8WP>u8& 122.audit report 审计报告
>&L|oq7$ ffCDO\i({ 123.entity 被审计单位
l }{{7~C` @|!4X(2 124.addressee of the audit report 审计报告的收件人
-F[8ZiZ rvA>khu0/ 125.unqualified opinion 无保留意见
h#rP]o@ iP/v"g"g 126.qualified opinion 保留意见
4.6$m 1I Yip\:lS 127.disclaimer of opinion 无法表示意见
(Guzj*1 2 2FcL-? 128.adverse opinion 否定意见
wAMg"ImJ fBO/0uW 查看《
注会考试《审计》中的128个英文单词(一) 》
z,HhSW?&^