61.assessed level of material misstatement risk 重大错报风险的评估水平
\rT>&o .i ?=1i:h 62.simall business 小规模企业
i+Mg[x$. *=]UWM~] 63.accounting system
会计系统
1vAJ(O{- 3g56[;Up? 64.test of control 控制测试
WRRR "Q$ ?!$Dr0r 65.walk-through test 穿行测试
N/b$S@ _mQ
j= 66.communication 沟通
zGc]*
R ^jcVJpyT@R 67.flow chart 流程图
%tPy]{S.. <[T{q
|* 68.reperformance of internal control 重新执行
BlM(Q/z i7rk%q 69.audit evidence
审计证据
eYn/F
~5- '
QjJ^3A 70.substantive procedures 实质性程序
c/=\YeR ?%lfbZ 71.assertions 认定
@7;}6,) w_;$ahsu~ 72.esistence 存在
56u_viZ=8 * bhb=~
73.occurrence 发生
qv>l K@oyvJ$ 74.completeness 完整性
1. <g C rmFcSolt,f 75.rights and obligations 权利和义务
]3Ibl^J z5D*UOy5M 76.valuation and allocation 计价和分摊
bPkz= ^- ^; }Y ZBy 77.cutoff 截止
{qU;>;(
><.*5q 78.accuracy 准确性
\/nSRAk hBifn\dFr 79.classification 分类
-i_XP]b& cxFyN;7 80.inspection 检查
3<[q>7X Q4Qf/q;U 81.supervision of counting 监盘
D'^%Q_;u Mhb~wDQl 82.observation 观察
I47sq z7 |Ho}
D~ 83.confirmation 函证
S)'&+HamI b`Jsu!?{ 84.computation 计算
NO/5pz}1 M"msLz 85.analytical procedures 分析程序
7j(
gW CL?=j| E
a 86.vouch 核对
(\wV)c9 B5R 7geC 87.trace 追查
Bt1v7M 0Pt%(^ 88.audit sampling 审计抽样
pX$X8z% m,6[; 89.error 误差
lS!O(NzqE' G,1g~h%I$ 90.expected error 预期误差
*iyc,f^w 5`i+aH( 91.population 总体
V@EyU/VJ 7<K=G2_: 92.sampling risk 抽样风险
3{Zd<JYg4- hvA|d=R( 93.non- sampling risk 非抽样风险
Q)8I(* G
c, 94.sampling unit 抽样单位
o,?h}@ 64<*\z_ 95.statistical sampling 统计抽样
N|
P?!G-= )t:8;;W@Ir 96.tolerable error 可容忍误差
5)0'$Xxqa0 u_8Z^T 97.the risk of under reliance 信赖不足风险
"5EL+z3v WY5HmNX3E 98.the risk of over reliance 信赖过度风险
S0LaQ<9. /#q6.du 99.the risk of incorrect rejection 误拒风险
`_]Ul I_h =8"xQ>D62 100. the risk of incorrect acceptance 误受风险
Mp[2A uf : &~LPmJ 101.working trial balance 试算平衡表
D^U?!S&4~ u%=2g'+)_ 102.index and cross-referencing 索引和交叉索引
kjOkPp vWL|vR 103.cash receipt 现金收入
x0%@u^BF 3BF3$_u)o 104.cash disbursement 现金支出
yb0Mn*X+
N m9-=Y{&/ 105.bank statement 银行对账单
IP)%y%ycw &^Gp 106.bank reconciliation 银行存款余额调节表
e+<9Sh7& I\Cg-&e 107.balance sheet date
资产负债表日
^f,%dM=i= PR,8c
108.net realizable value 可变现净值
l?Ibq} [~ "3_GFq 109.storeroom 仓库
#)iPvV' ,pVe@ d' 110.sale invoice 销售发票
ft4hzmuzM NK:! U 111.price list 价目表
gyT0h?xDt 6fCHd10! 112.positive confirmation request 积极式询证函
Az:A,;~+,! EW+QVu@ 113.negative confirmation request 消极式询证函
o*oFCR]j 0Fsa&<{6? 114.purchase requisition 请购单
)HX(-"c #qK5i1< 115.receiving report 验收报告
+wI<w|! *u < ZQq 116.gross margin 毛利
<\P
`< %'S[f 117.manufacturing overhead 制造费用
8`90a\t'Z Ry? f; s 118.material requisition 领料单
#u +~ ^M Nx
E=^
v 119.inventory-taking 存货盘点
BPVOBL@ }d5~w[ 120.bond certificate 债券
WF2t{<]^e +*aC
\4w
121.stock certificate 股票
4Tb"+Y} U\-R'Z>M 122.audit report 审计报告
tZu1jBO_Q4 `}rk1rl6 123.entity 被审计单位
agQDd8 oX n9R0f9:* 124.addressee of the audit report 审计报告的收件人
z*9 ke Zq5~M bldh 125.unqualified opinion 无保留意见
-zI9E!24 QbY@{"" ` 126.qualified opinion 保留意见
8Dn~U:F/? SDVnyT 127.disclaimer of opinion 无法表示意见
V7cr%tY5 @rF|WT 128.adverse opinion 否定意见
Iyb_5 UmpF rZE+B25T~ 查看《
注会考试《审计》中的128个英文单词(一) 》
w6pXF5ur>