61.assessed level of material misstatement risk 重大错报风险的评估水平
61C7.EZZ; 2*;~S44 62.simall business 小规模企业
HdUQCugxx: gwuI-d^ 63.accounting system
会计系统
q 376m-+ pP&7rRhw 64.test of control 控制测试
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$4[gcL' Hw}Xbp[y 65.walk-through test 穿行测试
;PF<y9M )l C)@H} 66.communication 沟通
%S960 ohGJ1 67.flow chart 流程图
_^Ubs>d=* i tt3.:y 68.reperformance of internal control 重新执行
;#W2|'HD q$d>(vbq 69.audit evidence
审计证据
JzQ_{J`k XPXIg 70.substantive procedures 实质性程序
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`Jn6@ Cn34b_Sbd 71.assertions 认定
?Jm^< i#n0U/ 72.esistence 存在
M6"PX *K !Iy_UfW 73.occurrence 发生
'x#~'v* ,aZ[R27rpL 74.completeness 完整性
y&$A+peJ1 :1QI8%L'$i 75.rights and obligations 权利和义务
pK>N-/?a {BN#h[#B{ 76.valuation and allocation 计价和分摊
t\dN DS #jvtUS \ 77.cutoff 截止
yLvDMPj EeE7#$l 78.accuracy 准确性
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AlaW=leTe ]m3HF& 80.inspection 检查
oWT3apGO Hk3sI-XkA 81.supervision of counting 监盘
z\W64^'"Z NIry)'" 82.observation 观察
Rsm^Z!sn 6xx ?A>: 83.confirmation 函证
\;Biq` (=AWOU+ 84.computation 计算
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0`u3 85.analytical procedures 分析程序
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86.vouch 核对
kS);xA8s] D;*SnU(9
L 87.trace 追查
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88.audit sampling 审计抽样
P/eeC" Czu
9o;xr 89.error 误差
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JI,b Ax7[;|2 90.expected error 预期误差
<)H9V-5aZ )*J^K?!S 91.population 总体
U?Zq6_M& $7ZX]%<s 92.sampling risk 抽样风险
JX;G<lev &U#|uc!+ 93.non- sampling risk 非抽样风险
$Ds2>G4c j</: WRA`] 94.sampling unit 抽样单位
{%H'z$|{ |0b`fOS 95.statistical sampling 统计抽样
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lZMd 96.tolerable error 可容忍误差
r),kDia UB@+ck 97.the risk of under reliance 信赖不足风险
4Z&lYLq; jV1.Yz(` 98.the risk of over reliance 信赖过度风险
uw_Y\F-$ ^jZbo{ 99.the risk of incorrect rejection 误拒风险
N~)_DjQP5 &j"?\f? 100. the risk of incorrect acceptance 误受风险
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l8PDjAE 101.working trial balance 试算平衡表
##>H&,Dp[ ^hM4j{|&M 102.index and cross-referencing 索引和交叉索引
7R\<inCQ $%#!bV 103.cash receipt 现金收入
;?p>e' }S-O&Z 104.cash disbursement 现金支出
sDlO# Kw ]= 105.bank statement 银行对账单
sUQ@7sTj %dVZ0dl 106.bank reconciliation 银行存款余额调节表
VpDbHAg 7Ak6,BuI% 107.balance sheet date
资产负债表日
x'<X!gw +ye3HGD 108.net realizable value 可变现净值
HIZe0%WPw xi}skA 109.storeroom 仓库
/y}xX Qp3_f8 110.sale invoice 销售发票
>|UOz& S.NPZ39}ZE 111.price list 价目表
e(t\g^X |@d\S[~ ^G 112.positive confirmation request 积极式询证函
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SE %pw9 113.negative confirmation request 消极式询证函
2P0*NQ #@Jq~$N| 114.purchase requisition 请购单
uKHxe~ -[.[>&`/ 115.receiving report 验收报告
(f"4,b^] vXje^>_6 116.gross margin 毛利
jNk%OrP] m9rp8r*e 117.manufacturing overhead 制造费用
MQ8J<A Pf-
|CRn c: 118.material requisition 领料单
fNFY$:4X $>LQ6|XRu 119.inventory-taking 存货盘点
oCz/HQoBk k{-Cwo 120.bond certificate 债券
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C"mi W'M*nR|xo 121.stock certificate 股票
/%^#8<=|U 'D1xh~ 122.audit report 审计报告
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7qS)c}Q\ 123.entity 被审计单位
PEZ!n.'S C,4e"yynb 124.addressee of the audit report 审计报告的收件人
4o[{>gW
H qx-;F~0 125.unqualified opinion 无保留意见
WH^%:4 8Zd]wYO 126.qualified opinion 保留意见
6Z"X}L,* Z,PPu&lmE/ 127.disclaimer of opinion 无法表示意见
Qo|\-y-# GZIa4A 128.adverse opinion 否定意见
X"%gQ.1|{j DN6Mo<H 查看《
注会考试《审计》中的128个英文单词(一) 》
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