61.assessed level of material misstatement risk 重大错报风险的评估水平
),5A&qT* JdX!#\O 62.simall business 小规模企业
E51S#T oW3Uyj
63.accounting system
会计系统
k\A4sj 4{LKT^(!f 64.test of control 控制测试
B* k|NZj l f_q6y 65.walk-through test 穿行测试
p%IVWeZnx kyr=q-y 66.communication 沟通
LrdX^_,nt _^`TG]F 67.flow chart 流程图
rAS2qt ! l"*DR 68.reperformance of internal control 重新执行
aMaqlqf B
!Z~j T 69.audit evidence
审计证据
Dw.Pv)'$
)|KZGr 70.substantive procedures 实质性程序
UD^=@?^7 ';I(#J6 71.assertions 认定
Vs(D(d, + De-U. 72.esistence 存在
I36ClOG ZV$!dHW/ 73.occurrence 发生
C^*}*hYk$ c!] yT0v&s 74.completeness 完整性
Wx8n) L 7l"*w( 75.rights and obligations 权利和义务
i7\MVI8 tD6ukK1x 76.valuation and allocation 计价和分摊
CQ'4 ".7 Za7!n{?0 77.cutoff 截止
U|v@v@IBA U\dLq&=V 78.accuracy 准确性
YZz8xtM<2 )zu m.6pT 79.classification 分类
IY}{1[<N ,$"T/yYer 80.inspection 检查
=:m6ge@C&H ~>rnq7j 81.supervision of counting 监盘
G@rV9 q5~"8]Dls 82.observation 观察
nBzju?X)I T*](oA
@ 83.confirmation 函证
dl+:u}9M$ _cd=PZhI 84.computation 计算
oPrK{flm z
9~|Su 85.analytical procedures 分析程序
r_pZK(G% 6{H@VF<QY! 86.vouch 核对
K.42 VM)F O@-(fyG 87.trace 追查
F\-oZ#g M^0^l9w 88.audit sampling 审计抽样
y(
Tb=: Em/? 4& 89.error 误差
-S
0dr8E =qS\+ 90.expected error 预期误差
<UbLds{+Uo )u.%ycfeV 91.population 总体
N9=?IFEe] d#:7V%]dp 92.sampling risk 抽样风险
DxxY<OkN @%I-15Jz 93.non- sampling risk 非抽样风险
j~#v*qmDU %h&F 94.sampling unit 抽样单位
a4Y
43 n U^&y*gX1 95.statistical sampling 统计抽样
=A<a9@N}N r~PVh? 96.tolerable error 可容忍误差
@MfZP~T+ 2(25IYMS8 97.the risk of under reliance 信赖不足风险
w %R=kY)o }W
nvz;]B 98.the risk of over reliance 信赖过度风险
8Wx7%@^O (`&E^t 99.the risk of incorrect rejection 误拒风险
,XsBm+Q( +%)bd 100. the risk of incorrect acceptance 误受风险
FTcXjWBPF9 K#[z5 101.working trial balance 试算平衡表
b@9d@@/wx y
hNy 102.index and cross-referencing 索引和交叉索引
Pk)H(
, 3EA`]&d> 103.cash receipt 现金收入
YkI_i( /N=M9i\; 104.cash disbursement 现金支出
73kI%nNB Df=Xbf>jt9 105.bank statement 银行对账单
ilkN3J !Er)|YP 106.bank reconciliation 银行存款余额调节表
#>O+!IH )\QPUdOvx 107.balance sheet date
资产负债表日
sdXZsQw #~`d
;MC 108.net realizable value 可变现净值
r
WN%Tai- M+Eg{^ q` 109.storeroom 仓库
H*h4D+Kxv mZ#h p}\. 110.sale invoice 销售发票
O.$OLK;v "]x#kM 111.price list 价目表
l vfplA lBNB8c0e"{ 112.positive confirmation request 积极式询证函
kB]*2o9-3 !]=S A & 113.negative confirmation request 消极式询证函
b2UqN]{ Ex4)R2c* 114.purchase requisition 请购单
Sj@VOW J6g:.jsK! 115.receiving report 验收报告
N`NW*~ |/~ISB
116.gross margin 毛利
xs$.EY:k jl,>0MA 117.manufacturing overhead 制造费用
q;9OqArq ]s}9-!{O
118.material requisition 领料单
{1[f9uPS O*m9qF< 119.inventory-taking 存货盘点
;BW9SqlN SfUbjs@a 120.bond certificate 债券
a`8svo;VUO @%rj1Gn 121.stock certificate 股票
PQ(/1v {lN G:o 122.audit report 审计报告
tiTh7qYi9 yI
. hN 123.entity 被审计单位
MsjC4(Xla. 5 IFc" 124.addressee of the audit report 审计报告的收件人
gCv[AIE_m -\V;Gw8mD 125.unqualified opinion 无保留意见
p9j2jb,qy $fQ'q3 126.qualified opinion 保留意见
& hv@ & ew*;mQd 127.disclaimer of opinion 无法表示意见
u^+
(5| gv/yfiA? 128.adverse opinion 否定意见
N3@gvS (]sk3
A 查看《
注会考试《审计》中的128个英文单词(一) 》
z i3gE$7