61.assessed level of material misstatement risk 重大错报风险的评估水平
ty
?y&~axk N 2\,6 < 62.simall business 小规模企业
+X%yF{^m( v>6r
|{ 63.accounting system
会计系统
Hl51R"8o h";sQ'us 64.test of control 控制测试
[o6d]i! j<u`W|vl 65.walk-through test 穿行测试
j.sf FS bVym 66.communication 沟通
:1Ay_b_J $o z
ZFvJF 67.flow chart 流程图
1?;s!6= cD]t%`* 68.reperformance of internal control 重新执行
IN"qJ3<k uWSG+ 69.audit evidence
审计证据
,h"M{W
$ ESAh(A)8 70.substantive procedures 实质性程序
Zx6BK=4G SrxX-Hir 71.assertions 认定
ygHNAQG~ ,fbO} 72.esistence 存在
/$E1!9J MWB?V?qPSC 73.occurrence 发生
;XjKWM; AyWCb
74.completeness 完整性
3JwmLGj} F -m1GG0s 75.rights and obligations 权利和义务
]M.ufbg uq TA*49Qp 76.valuation and allocation 计价和分摊
z
'j%.Dd8 | jlR], 77.cutoff 截止
xJ4T7 )* Kgcg:r: 78.accuracy 准确性
z[B7k%} 0W@C!mD~ 79.classification 分类
5}f$O vjW S35i 80.inspection 检查
C]}0h!_V |e!Sm{#! 81.supervision of counting 监盘
lw7wvZD gxF3gM 82.observation 观察
9,4a?
.*4~ *%8dW 83.confirmation 函证
,MdCeA%` 3.soCyxmc 84.computation 计算
7kO
1d{u6b Zu!3RN[lp? 85.analytical procedures 分析程序
Z# 1Qj9 :E.mU{ 86.vouch 核对
&iTsuA/7 :wMZ&xERDZ 87.trace 追查
3+IS7ATn l-5-Tf&j 88.audit sampling 审计抽样
3=`UX Rzz
*[H 89.error 误差
Te;`-EL qk+:p]2 90.expected error 预期误差
aXwFQ, qr:[y 91.population 总体
@>da%cX gZ 9<H q 92.sampling risk 抽样风险
zdtzR<X ?(F~
9
V 93.non- sampling risk 非抽样风险
$L(,q!DvH |3s-BKbN4 94.sampling unit 抽样单位
[mX\Q`)QP a&j
H9 95.statistical sampling 统计抽样
yQ\c<z^e Dp>/lkk. 96.tolerable error 可容忍误差
M^H357r%
=>&d[G[m! 97.the risk of under reliance 信赖不足风险
jQc$
>M<"o o;}o"-s 98.the risk of over reliance 信赖过度风险
,w
c|YI)E (g5T2(_6L 99.the risk of incorrect rejection 误拒风险
;vuok]@ .DHPKz`W0 100. the risk of incorrect acceptance 误受风险
:[!rj }6`#u:OZ 101.working trial balance 试算平衡表
Tk)y*y 1--5ok
h 102.index and cross-referencing 索引和交叉索引
I/t2c=f /:l>yKI+~ 103.cash receipt 现金收入
'(=krM9; OF!(BJL 104.cash disbursement 现金支出
Y'58
.8hl 0D=6-P?^
W 105.bank statement 银行对账单
zK?[6n89f g\d|/HVK 106.bank reconciliation 银行存款余额调节表
U",kAQY 1Z|q0-Dw0 107.balance sheet date
资产负债表日
H&l/o rqSeh/<iD 108.net realizable value 可变现净值
/ F9BbG{ G8H=xr# 109.storeroom 仓库
=#^\9|?$ "RiY#=}sm 110.sale invoice 销售发票
SK#;/fav6 bt"*@NJ$ 111.price list 价目表
6ID@ 0 w_PnEJa9 112.positive confirmation request 积极式询证函
s@V4ny9x fn;`V it# 113.negative confirmation request 消极式询证函
,x&T8o/a m>DBO|` 114.purchase requisition 请购单
Xnpw'<~X
*i?#hTw 115.receiving report 验收报告
qJj"WU5 *7FtEk/l 116.gross margin 毛利
TZ3"u@ 06
YH@p\#Y 117.manufacturing overhead 制造费用
w`x4i fZ0q 7\H jQ7__ 118.material requisition 领料单
tP^2NTs%] lXjhT 119.inventory-taking 存货盘点
M*<Ee]u
]?M3X_Mq 120.bond certificate 债券
'9.L5*wh] \2#7B8 121.stock certificate 股票
4zzJ5,S 1 k>SPtiAs 122.audit report 审计报告
i_Ol vuy~ Y,n&g45m 123.entity 被审计单位
B
OKY
X 9#cPEbb~ 124.addressee of the audit report 审计报告的收件人
g:8k,1y5 $MhfGMk!' 125.unqualified opinion 无保留意见
Z4KYVHD, n%X5TJE 126.qualified opinion 保留意见
z>}H[0[# wNMf-~ 127.disclaimer of opinion 无法表示意见
\I"n~h^_ m#|;?z 128.adverse opinion 否定意见
>sGIpER7 bS7%%8C 查看《
注会考试《审计》中的128个英文单词(一) 》
NpI "XQ