61.assessed level of material misstatement risk 重大错报风险的评估水平
w*aKb PJ);d>tz 62.simall business 小规模企业
NZv1dy`fa 1%>/%eyn5 63.accounting system
会计系统
1Ztoj}!I tFG&~tNc
64.test of control 控制测试
>2%!=q3) f-
_~rQ 65.walk-through test 穿行测试
d}Q;CF3m: t1D6#JP(a 66.communication 沟通
9Y0w
SOSW l@':mX3xd 67.flow chart 流程图
zh7NXTzyf *S7<QyVh 68.reperformance of internal control 重新执行
}LOAT$]XI mzDbw-# 69.audit evidence
审计证据
"Ln)v
,XR1N$LN8_ 70.substantive procedures 实质性程序
wPyfne?~, e~xN[Q\0] 71.assertions 认定
6?r}bs6Msx GP1b/n3F1 72.esistence 存在
dtJ?J<m} m$ "B=b2 73.occurrence 发生
a8NL )A,MTi 74.completeness 完整性
H|5\c= af.yC
[ 75.rights and obligations 权利和义务
ttgb"Wb%S JT
!-Q!O}O 76.valuation and allocation 计价和分摊
FK<1SOE /alJN`g 77.cutoff 截止
udgf{1EB&2 |pA3ZWm 78.accuracy 准确性
OLTgBXh M/T
ll]\| 79.classification 分类
T=%,^ `-IX"rf 80.inspection 检查
(*F/^4p!$ 4'[/gMUkw 81.supervision of counting 监盘
(/JiOg^cw )17CG*K1 82.observation 观察
4;=+q
b 4"7/+6Z 83.confirmation 函证
wX[g\,?}' ^O}` i 84.computation 计算
E&9BeU
a# jYI\.bc 85.analytical procedures 分析程序
.]24V!J(1w 0.!_k )tu 86.vouch 核对
z&Cz!HrS r1ao=N 87.trace 追查
^\KZE|^3@ "2# #Fcu= 88.audit sampling 审计抽样
\xR1|M DxoW,GW 89.error 误差
lk;4l Z 9Zw{MM] 90.expected error 预期误差
B)*
?H=f/ [7_1GSS1 91.population 总体
W"$sN8K>) ebfT%_N 92.sampling risk 抽样风险
wwUa+6? _Oc5g5_{ 93.non- sampling risk 非抽样风险
wwaw|$ n
`
M!K:Pq 94.sampling unit 抽样单位
|kGj
}v3 2+s#5K&i 95.statistical sampling 统计抽样
Q,v/]bXd gxPu/VD4 96.tolerable error 可容忍误差
/x q^]0xy >UNx<=ry 97.the risk of under reliance 信赖不足风险
mUA!GzJ~u- s_o{w"3X 98.the risk of over reliance 信赖过度风险
lWPh2k lV".-:u_ 99.the risk of incorrect rejection 误拒风险
4Dy|YH$>S x/NjdK 100. the risk of incorrect acceptance 误受风险
z>]P_E~`} ;-kC&GZf 101.working trial balance 试算平衡表
O#MaZ.= :_k5[KT.]9 102.index and cross-referencing 索引和交叉索引
uo9FLm Z2a~1BL 103.cash receipt 现金收入
vB<9M-sa0 t03X/%H 104.cash disbursement 现金支出
ZSvU1T8 >)^Q p- 105.bank statement 银行对账单
k@Qd:I;; %\^VxM 106.bank reconciliation 银行存款余额调节表
V!\'7-[R *[Im]. 107.balance sheet date
资产负债表日
[]:&WA9N ?[?;%Y 108.net realizable value 可变现净值
'C7$,H' I9Lt>* 109.storeroom 仓库
Z\r?>2 d k/f_m 110.sale invoice 销售发票
>=1A a,_tc (}m2} 111.price list 价目表
muAgsH$/
YWAH( 112.positive confirmation request 积极式询证函
Pj8W]SA_ a(IUAh*mO 113.negative confirmation request 消极式询证函
@d|3c7` A p~WX\; 114.purchase requisition 请购单
!?)aZ |r xc}kDpF=g 115.receiving report 验收报告
jP#I](\eG t|P+^SL 116.gross margin 毛利
&G!~@\tMg ;;S9kNp^v 117.manufacturing overhead 制造费用
ZZ>F ^t $MqEM~^= 118.material requisition 领料单
068DC_ s2`} ~ 119.inventory-taking 存货盘点
T]x]hQ :{,k F 120.bond certificate 债券
{8 # j1HeX 121.stock certificate 股票
{>UT'fa- l}@C'Np 122.audit report 审计报告
{b|V;/ .=N ?;i 123.entity 被审计单位
Vkfc&+ T9FGuit9 124.addressee of the audit report 审计报告的收件人
5,|of{8 </pt($ 125.unqualified opinion 无保留意见
JmC2buO ]?T,J+S 126.qualified opinion 保留意见
=)}Yw) 87F]a3 127.disclaimer of opinion 无法表示意见
8=)9ZjfD .qLXjU 128.adverse opinion 否定意见
A
p~6Vu LJA
uTg 查看《
注会考试《审计》中的128个英文单词(一) 》
BCO (,k