61.assessed level of material misstatement risk 重大错报风险的评估水平
H}gp`YW:4 __`6 W1 62.simall business 小规模企业
}N"YlGY\Yn KxQMPtHstz 63.accounting system
会计系统
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&/_{T 64.test of control 控制测试
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mT 1Hs'YzvY 65.walk-through test 穿行测试
4X5KrecNr m[s$) -T 66.communication 沟通
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KcIRX 67.flow chart 流程图
L#\5)mO.v u]&+TR 68.reperformance of internal control 重新执行
zEYQZywc `Nv P)| 69.audit evidence
审计证据
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'[! 'HY 70.substantive procedures 实质性程序
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- W6V((84(O 71.assertions 认定
X~Hm.qIR +QeA*L$~ 72.esistence 存在
eQ<Vky^SJ ^;wz+u4^l 73.occurrence 发生
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) M"yOWD~s~ 74.completeness 完整性
%]N|?9L"= -@.FnFa 75.rights and obligations 权利和义务
-Sa-eWP JthU'"K 76.valuation and allocation 计价和分摊
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1 77.cutoff 截止
Wu'9ouw! ]rji]4s 78.accuracy 准确性
'l_F@ZO{( P 2)/!+`a 79.classification 分类
?*'0;K13 gi$ 'x^]# 80.inspection 检查
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H0b Cng_*\=O 81.supervision of counting 监盘
bZpx61h| svtqX-Vj" 82.observation 观察
fpJ%{z2 0{-?Wy 83.confirmation 函证
~vcua@ 8y;gs1d;A 84.computation 计算
m;!X{CV JH*fxG 85.analytical procedures 分析程序
dF*M"|[ M"6J"s 86.vouch 核对
`W.g1"o8W4 L. 8`5<ITw 87.trace 追查
#44}Snz $@84nR{> 88.audit sampling 审计抽样
-B #K}xL|x . Ctd$ 89.error 误差
z>)lp$ 8Yo;oHk7 90.expected error 预期误差
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T(Ib oA3;P]~[ 91.population 总体
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Gf)3 J[c`Qq:&e 92.sampling risk 抽样风险
?} lqu7S p-H}NQ\ 93.non- sampling risk 非抽样风险
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BbG2k 94.sampling unit 抽样单位
p!DOc8a.\e s"p\-Z 95.statistical sampling 统计抽样
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8 w+a5/i@ 96.tolerable error 可容忍误差
\["I.gQ dVZ~n4 97.the risk of under reliance 信赖不足风险
^tIYr<I J0B*V0'zR 98.the risk of over reliance 信赖过度风险
F<Xtp8 [3x},KM 99.the risk of incorrect rejection 误拒风险
$-]I?cWlQ 1 hD(l6tG@ 100. the risk of incorrect acceptance 误受风险
x=kJlGT .9?GKD 101.working trial balance 试算平衡表
q/ (h{cq 204"\mv 102.index and cross-referencing 索引和交叉索引
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- 103.cash receipt 现金收入
?Ezy0>j (p]S 104.cash disbursement 现金支出
AQ,"):ofvT 3*\hGt,ZP 105.bank statement 银行对账单
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K:d/ 106.bank reconciliation 银行存款余额调节表
~(B%E' {ft |* 107.balance sheet date
资产负债表日
r! [Qpb-: ;#mm_*L%@ 108.net realizable value 可变现净值
|~&cTDd &WOm[]Q4 109.storeroom 仓库
%(]B1Zg6, r$Ni>[as 110.sale invoice 销售发票
<{@ D^L6h bZ^'_OOn 111.price list 价目表
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4iir 112.positive confirmation request 积极式询证函
<":83RCS +ej5C:El_} 113.negative confirmation request 消极式询证函
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_q 114.purchase requisition 请购单
wQ[!~>A 9+/D\|"{ 115.receiving report 验收报告
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S!b?pl 116.gross margin 毛利
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C6h[L 117.manufacturing overhead 制造费用
YY(_g|;?8 EBiLe;=X 118.material requisition 领料单
#{#k;va Zj_2B_|WN# 119.inventory-taking 存货盘点
gZBKe!@a| -yb7s2o 120.bond certificate 债券
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bK, TjI&8#AWBA 121.stock certificate 股票
b80&${v yE(<F2 122.audit report 审计报告
K\zb+ ~*]7f%L- 123.entity 被审计单位
R&g&BF 6y57m;JW/ 124.addressee of the audit report 审计报告的收件人
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_^ 125.unqualified opinion 无保留意见
fEiNHV x =#[t!-@ 126.qualified opinion 保留意见
+XW1,ly~ jeJspch+# 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
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<U[ 7=Pj}x) 查看《
注会考试《审计》中的128个英文单词(一) 》
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