61.assessed level of material misstatement risk 重大错报风险的评估水平
IEj`:]d >m46tfoM 62.simall business 小规模企业
83|/sWrvh w}0PtzOe
63.accounting system
会计系统
0_)\ e :DP
{YL|x 64.test of control 控制测试
HkCme_y" Ei!z? sxzx 65.walk-through test 穿行测试
VzNH% <aS1bQgaU 66.communication 沟通
$~l:l[Zs C8-q<t#SF 67.flow chart 流程图
0J B"@U&- Z7/
lFS'~N 68.reperformance of internal control 重新执行
:\XD.n-n R2{X? 2|$ 69.audit evidence
审计证据
GQQ6 t 2I5@zm
ea 70.substantive procedures 实质性程序
^|2qD:
; \qPrY.- 71.assertions 认定
eAEVpC2 NjLd-v"2 72.esistence 存在
[&&4lKC}u fzcT(y
73.occurrence 发生
Ea1>]V ME"/%59r 74.completeness 完整性
bL<cgtz7) SqLKF<tY]/ 75.rights and obligations 权利和义务
5,3h'\ "! mv_-|N~ 76.valuation and allocation 计价和分摊
Spb'jAKj' o>h
>#!e 77.cutoff 截止
_;9)^})$ hi%>&i* 78.accuracy 准确性
L!RLw4
Z(cgI5Pu
79.classification 分类
n$8A"'.M >ZT3gp?E 80.inspection 检查
TOs|f8ay ~EymD * 81.supervision of counting 监盘
nN:i{t4f 3zkq'lZ 82.observation 观察
n/-I7Q!;u YZd4% zF 83.confirmation 函证
43YusUv (]L=$u4 84.computation 计算
P]G2gDO J5-^@JYK 85.analytical procedures 分析程序
!nVuvsbv
B7
T+a 86.vouch 核对
xK f+.6 wz _~r>C 87.trace 追查
vKxwv
YDe :v+39 88.audit sampling 审计抽样
g~
]FI {|50&]m 89.error 误差
:7 maN^ 5E]I 90.expected error 预期误差
e |!i1e! N
gr7E 91.population 总体
z\a#"2(G. j`bOJTBE 92.sampling risk 抽样风险
4r %NtXAa @d)6LA9Ec 93.non- sampling risk 非抽样风险
aV1(DZ83 !GO4cbdQ 94.sampling unit 抽样单位
MQAb8 K:e )%0#XC^/X5 95.statistical sampling 统计抽样
:jA~zHO +%0+ 96.tolerable error 可容忍误差
F"_SCA?9? : )&_ 97.the risk of under reliance 信赖不足风险
*v6'I-# {?82>q5F 98.the risk of over reliance 信赖过度风险
>zhbOkR9c %@LVoP!@! 99.the risk of incorrect rejection 误拒风险
4:7z9h] KV Mm<]Z 100. the risk of incorrect acceptance 误受风险
>n#Pq{7aF &BP%~ 101.working trial balance 试算平衡表
yB&s2J V7.EDE2A3 102.index and cross-referencing 索引和交叉索引
SNcaIzbr jGId)f!) 103.cash receipt 现金收入
x.!%'{+{ )g)X~]* 104.cash disbursement 现金支出
A+AqlM+$i S?&ntUah 105.bank statement 银行对账单
J 5~bs*a8 ,?728pfw 106.bank reconciliation 银行存款余额调节表
?EdF&^[3rD P@)zNik[ 107.balance sheet date
资产负债表日
0 }
uH #49,7OBU 108.net realizable value 可变现净值
f $R]m2 .:E%cL
+h 109.storeroom 仓库
S'q (Qo 074)(X&:x 110.sale invoice 销售发票
^2=11 dG\dGSZ\
h 111.price list 价目表
{eL XVNR7R K.B!-< 112.positive confirmation request 积极式询证函
aVEg%8 J'W6NitMr 113.negative confirmation request 消极式询证函
e~oI0%xl^ En
yx+]9 114.purchase requisition 请购单
pwr,rAJ}$j 7xqTTN6h 115.receiving report 验收报告
N
vY%sx, XX+%:,G 116.gross margin 毛利
T|[zk.8=E @
-)jU! 117.manufacturing overhead 制造费用
<;G.(C
K@n Qt`}$] 118.material requisition 领料单
@uXF(KDX #!qa#.Yi 119.inventory-taking 存货盘点
!/2uO5
F$X"?fj 120.bond certificate 债券
0CX2dk"UB^ VG'M=O{)3 121.stock certificate 股票
hX;JMQ915 =f4>
vo}@k 122.audit report 审计报告
9l<f?OzAO >|IUjv2L 123.entity 被审计单位
R<}UT hj[&.w 124.addressee of the audit report 审计报告的收件人
$}+t|`*q8] KPTp91 125.unqualified opinion 无保留意见
CEzwI _ j6}/pe*;;T 126.qualified opinion 保留意见
oK\{#<gCZ UaG
}) 127.disclaimer of opinion 无法表示意见
H}vq2 |MN Mwm9{1{ 128.adverse opinion 否定意见
;&=c@>!xP# vf^`' 查看《
注会考试《审计》中的128个英文单词(一) 》
l7vU{Fd-h^