61.assessed level of material misstatement risk 重大错报风险的评估水平
y";{k+ (F_Wys=6 62.simall business 小规模企业
p^+k:E>U \$s<G|<P 63.accounting system
会计系统
%;9f$:U 8ON$M=Ze$ 64.test of control 控制测试
)cB00*/ 6}2vn5 E// 65.walk-through test 穿行测试
ghJ81 ;}3wT,=sN 66.communication 沟通
J'y*;@4l^: GiB3.%R` 67.flow chart 流程图
"8VCXD 7ZS5u+o 68.reperformance of internal control 重新执行
z>NRvx0 W,YzD&f=uS 69.audit evidence
审计证据
Z~$=V:EA? c+#GX)zh\G 70.substantive procedures 实质性程序
3*64)Ol7t] '=@O]7o~ 71.assertions 认定
]*U\ gm% oddS~lW 72.esistence 存在
{AqN@i QvK/31*QG 73.occurrence 发生
`N}<lg(0# T30!'F(*, 74.completeness 完整性
WA~|:S+ (7`&5md 75.rights and obligations 权利和义务
M[D`)7=b mkTf}[O 76.valuation and allocation 计价和分摊
W'rft@J$ vn~DtTp/ 77.cutoff 截止
Bm"jf] 'Wl))lB 78.accuracy 准确性
"m ):" ~R7rIP8Wr 79.classification 分类
:x]gTZ? 9*RfOdnNe 80.inspection 检查
cC1nC76[ XCoN!~ 81.supervision of counting 监盘
md_aD cysYjuI i 82.observation 观察
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z
m\=4^X vLJ<_&6 84.computation 计算
gvYa&N yC4JYF]JN 85.analytical procedures 分析程序
[oKc<o7)~" O*rKV2\ 86.vouch 核对
TZi%,yK {_|~G|Z 87.trace 追查
gCz^JM AnG/A!G 88.audit sampling 审计抽样
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"%C9 J:)Q)MT24: 89.error 误差
=G;whd}] 8},!t\j#] 90.expected error 预期误差
m*|3 yAG4W[ 91.population 总体
:D}xT] ='T<jV`evu 92.sampling risk 抽样风险
oat*ORL 0wB ?U~ 93.non- sampling risk 非抽样风险
rOE[c lLxKC7b 94.sampling unit 抽样单位
}7+G'=XI/ %A`f>v.7 c 95.statistical sampling 统计抽样
&9, 6<bToP QL"fC;xUn, 96.tolerable error 可容忍误差
r75,mX pq#Hca[ 97.the risk of under reliance 信赖不足风险
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%L}9nc%~eP 98.the risk of over reliance 信赖过度风险
<tMiI)0% 4&!`Yi_1L 99.the risk of incorrect rejection 误拒风险
bqFGDmu6' V9I5/~0c 100. the risk of incorrect acceptance 误受风险
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ur<` bT,]=h"0 101.working trial balance 试算平衡表
vi["G7 ~A}"s-Kq5 102.index and cross-referencing 索引和交叉索引
%L:e~* R"];`F(# 103.cash receipt 现金收入
tk|Ew!M: 'D-eFJ5 104.cash disbursement 现金支出
]L^X}[SH iyc}a6g 105.bank statement 银行对账单
(WCpaC fBR,Oneo 106.bank reconciliation 银行存款余额调节表
rg"W1m[k L10Vq}W" 107.balance sheet date
资产负债表日
HtgVD~[] *^ \xH ,. 108.net realizable value 可变现净值
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!$ `LVItP(GUM 109.storeroom 仓库
D!Owm&We F/tBr%RV 110.sale invoice 销售发票
CA7tI >y_ $T8Ni!#/C 111.price list 价目表
m%m/#\J E A 7'dD$9 112.positive confirmation request 积极式询证函
0V{-5-. id\0yRBt 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
eVjr/nm 8RVNRV@g% 115.receiving report 验收报告
fa8vY z|=l^u6uS 116.gross margin 毛利
r4@!QR<h gs_"H 117.manufacturing overhead 制造费用
D06'" Yn+/yz5k_ 118.material requisition 领料单
v:PNt#Ta ,v4Z[ ( 119.inventory-taking 存货盘点
^SpD) O{ 0\qbJ 120.bond certificate 债券
-A(]",*J Se9I1~mX 121.stock certificate 股票
/d%&s^M: z'O$[6m6 122.audit report 审计报告
w{#K.dx #*BcO-N 123.entity 被审计单位
i*:lZ eU61 YC - -&66 124.addressee of the audit report 审计报告的收件人
O(!J^J3_z DM/J,q 125.unqualified opinion 无保留意见
FTI[YR8?Y INby0S 126.qualified opinion 保留意见
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e6 ~e@QJ=r 128.adverse opinion 否定意见
lsCD%P sw6]Bc 查看《
注会考试《审计》中的128个英文单词(一) 》
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