61.assessed level of material misstatement risk 重大错报风险的评估水平
Z0M|Bv9_ .RbPO#( 62.simall business 小规模企业
u!McPM8Yk qGzF@p(p8 63.accounting system
会计系统
;NGSJfn f2ck=3 64.test of control 控制测试
$7p0<<Nck 6s$h _$[X 65.walk-through test 穿行测试
"}0)~,{xB 1.nYT* 66.communication 沟通
;Ji3|=4u _V3}F1?W 67.flow chart 流程图
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8 GvL\%0Ibx 68.reperformance of internal control 重新执行
/@", 5U# 98CS|NEe 69.audit evidence
审计证据
e )] U \F ?{/ 70.substantive procedures 实质性程序
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4j, 71.assertions 认定
z/pxZB~" =3GgfU5k 72.esistence 存在
d;).| .}P Yb'%J@T} 73.occurrence 发生
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zOis}$GR >{"E~U 75.rights and obligations 权利和义务
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/8 > v4+@o[~ 76.valuation and allocation 计价和分摊
5zF$Q {3 pwNF\ ={ 77.cutoff 截止
t]ID RVr5^l;" 78.accuracy 准确性
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N\fj[?f[ 48.4GwL7 80.inspection 检查
u_Xp\RJ t*Z4&Sy^ 81.supervision of counting 监盘
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[< w`F'loUEt 82.observation 观察
c']m5q39' +]e) :J 83.confirmation 函证
Rvd'uIJ (b7',:_U7 84.computation 计算
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KuwM 85.analytical procedures 分析程序
QH k jxj Dp?lgw 86.vouch 核对
~b6c:db3 t* =i8`8 87.trace 追查
$kxu- :bqUA(k 88.audit sampling 审计抽样
}RUK?:lEA Ru$%gh>v 89.error 误差
=RHIB1 .cr<.Ov 90.expected error 预期误差
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j 5 bHzcv 91.population 总体
7MhaLkB_6 2F/oWt|w? 92.sampling risk 抽样风险
3s#/d,+ *1*i5c 93.non- sampling risk 非抽样风险
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bD` 94.sampling unit 抽样单位
X#ud_+6x Xc<Hm 95.statistical sampling 统计抽样
MSe>1L2= KBgFS%-W 96.tolerable error 可容忍误差
4p>, K}p0$Lc 97.the risk of under reliance 信赖不足风险
}wC=p>zA .RWq!Z=)3 98.the risk of over reliance 信赖过度风险
USKC,&6&} EnEaUb?P 99.the risk of incorrect rejection 误拒风险
-=qHwcId 'T]Ok\ 100. the risk of incorrect acceptance 误受风险
#r@>.S=U] -2Dgr\M 101.working trial balance 试算平衡表
f;bVzti+w Sd\oL*lN 102.index and cross-referencing 索引和交叉索引
A$l CJ6v S 103.cash receipt 现金收入
dlwOmO'Bm) *~d<]U5h 104.cash disbursement 现金支出
=h/61Bl3 vg5fMH9ZZ 105.bank statement 银行对账单
CW,|l0i P8 R^46 106.bank reconciliation 银行存款余额调节表
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资产负债表日
dlMjy$/T 5IbCE.>iU 108.net realizable value 可变现净值
sc z8`% H:mcex 109.storeroom 仓库
[+qB^6I+P% xiF}{25a 110.sale invoice 销售发票
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1{G@'#( /pJr%}sc 112.positive confirmation request 积极式询证函
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q\ 113.negative confirmation request 消极式询证函
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1vCVTuRF g>{t>B%v^K 115.receiving report 验收报告
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df`]sc 116.gross margin 毛利
wIF)(t-): a4",BDx 117.manufacturing overhead 制造费用
"|/q4JN)7d ix 5\Y 118.material requisition 领料单
X @X`,/{X X rut[)H 119.inventory-taking 存货盘点
#,OiZQJC !ozHS_ 120.bond certificate 债券
G_xql_QR Rj-4K@a8#N 121.stock certificate 股票
\M~uNWv| R_#k^P^ 122.audit report 审计报告
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r` /km0[M 123.entity 被审计单位
u89Q2\z~"M GZ.KL!,R! 124.addressee of the audit report 审计报告的收件人
MF+F8h>/ _SQ]\Z 125.unqualified opinion 无保留意见
cd4HbSp |j4;XaG) 126.qualified opinion 保留意见
cK'}+ * K0aR! 127.disclaimer of opinion 无法表示意见
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;z~j%L%b 128.adverse opinion 否定意见
;B;wU.Y" ge%tj O 查看《
注会考试《审计》中的128个英文单词(一) 》
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