61.assessed level of material misstatement risk 重大错报风险的评估水平
uan%j]|q% wZv"tbAWLV 62.simall business 小规模企业
E ,5XX;| e1$T%?(&[ 63.accounting system
会计系统
Q)eYJP=W }F3}-5!
[ 64.test of control 控制测试
0XV8B _;baZ- 65.walk-through test 穿行测试
o^P/ -&T '?]B ui 66.communication 沟通
YlfzHeN1 y[M<x5 67.flow chart 流程图
^IgxzGD 3^m0 k
E 68.reperformance of internal control 重新执行
ph*?y w|$i<OIi) 69.audit evidence
审计证据
s;!TB6b@ w1q-bIU 70.substantive procedures 实质性程序
W Z'UVUi8 DC?U+ 71.assertions 认定
_P6e%O8C# m
S)|i+5 72.esistence 存在
s~N WJ*i t>nx#ErS 73.occurrence 发生
E=
3Ui N
n/me 74.completeness 完整性
9H^$cM9C X>}-UHKV+ 75.rights and obligations 权利和义务
%K0
H?^. "+SnHpNx 76.valuation and allocation 计价和分摊
$tKz|H) QD6<sw@]P 77.cutoff 截止
vjNP PVfky@wl" 78.accuracy 准确性
7p"4r L
x-0O3IIE 79.classification 分类
R@ksYC3 F `h%(ZG~ 80.inspection 检查
44e:K5;]7 Er@'X0n 81.supervision of counting 监盘
u!$+1fI> Uwj|To&QR 82.observation 观察
Ife/:v 6"@`iY 83.confirmation 函证
ck0K^o v -8Z;s8ACo 84.computation 计算
be^+X[ V)|]w[(Y 85.analytical procedures 分析程序
pZeJ$3@vk [S Jx\Os 86.vouch 核对
<L!9
as]w
P*=M?:Jb, 87.trace 追查
r}?uZ"]=? ks3ydHe` 88.audit sampling 审计抽样
L_@P fI o8u
ak*"{ 89.error 误差
hj4!* c 1}=@';cK* 90.expected error 预期误差
&YiUhK },
eV?eGj 91.population 总体
^T>P Hl"^E*9x 92.sampling risk 抽样风险
9E`Laf T?lp:~d 93.non- sampling risk 非抽样风险
j Wpm"C
zE,1zBS< 94.sampling unit 抽样单位
BIQQJLu Bp:PAy 95.statistical sampling 统计抽样
eDkJ+5b $I*<gn9 96.tolerable error 可容忍误差
!xD$U/%c Vi9Kah+ 97.the risk of under reliance 信赖不足风险
a_z1S Z2[ zW
O!z= 98.the risk of over reliance 信赖过度风险
rS|nO_9 f
!-tP\%' 99.the risk of incorrect rejection 误拒风险
>
f\$~cp $^K12Wcp- 100. the risk of incorrect acceptance 误受风险
K=K]R01/o }.L:(z^L,Y 101.working trial balance 试算平衡表
8x~'fzf;Sq WALK@0E 102.index and cross-referencing 索引和交叉索引
^n
%9Tu S UBrFsA 103.cash receipt 现金收入
q1Sr#h| ;{j@ia 104.cash disbursement 现金支出
~pt#'65}: *8% nbR 105.bank statement 银行对账单
8"=E0(m xofxE4. 106.bank reconciliation 银行存款余额调节表
9O4\DRe5
c M&SY2\\TB 107.balance sheet date
资产负债表日
PP{s&( q.:j
yj6 108.net realizable value 可变现净值
4R}$P1 E =v !'? 109.storeroom 仓库
1
lLXu 49!(Sa_]j 110.sale invoice 销售发票
,>3b|-C-
qZ<|A%WQ 111.price list 价目表
$aC%&&+wG tq.g4X ;_ 112.positive confirmation request 积极式询证函
6[T)Q ^0` U6IvN@
g 113.negative confirmation request 消极式询证函
p)c"xaTP#F rD!UP1Nb 114.purchase requisition 请购单
<Kk[^.7C; "ivSpec.V 115.receiving report 验收报告
X,`^z,M%I FIN0~
8 116.gross margin 毛利
tSX,*cz p?,T%G+gqO 117.manufacturing overhead 制造费用
0RF<:9@x2 :F.eyA|#@G 118.material requisition 领料单
?WBA:?=$58 z^Y4:^L~I 119.inventory-taking 存货盘点
i Qa=4'9; .2f0e[J 120.bond certificate 债券
4c,{Js ;\54(x}|K 121.stock certificate 股票
czcsXB l[ mQ=nU 122.audit report 审计报告
RD6`b_]o A3A"^f$$ 123.entity 被审计单位
F3=iyiz6 }&Ul(HR 124.addressee of the audit report 审计报告的收件人
!{S HlS BDcA_=^R& 125.unqualified opinion 无保留意见
5
8n(fdE *kq>Z 06'i 126.qualified opinion 保留意见
."h>I @MH l~#%j( Yo 127.disclaimer of opinion 无法表示意见
&d 6 pI
gjo>K 128.adverse opinion 否定意见
#vPf$y6jCI v"V? 查看《
注会考试《审计》中的128个英文单词(一) 》
zuYz"-
(L