61.assessed level of material misstatement risk 重大错报风险的评估水平
Pp3tEZfE ,_YCl09p( 62.simall business 小规模企业
RhbYDsG ~|Gtm[9Ru 63.accounting system
会计系统
Fg5c;sls Vjj30f 64.test of control 控制测试
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2#6yO`?uo :(A]Bm3 66.communication 沟通
lGjmw"/C kHX- AsRc 67.flow chart 流程图
<8r%_ '] $}W=O:L+D 68.reperformance of internal control 重新执行
5x4JDaG2 .yQDW]q81G 69.audit evidence
审计证据
yZ 6560(q u Dm=W36 70.substantive procedures 实质性程序
B4[onYU v?!x,H$Qd 71.assertions 认定
zWB>;Z} 398}a!XM 72.esistence 存在
hXbb+j 7qgHH p 73.occurrence 发生
o*I=6`j bNY_V;7Kw` 74.completeness 完整性
2@:Go`mg 5cgDHs 75.rights and obligations 权利和义务
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y ?J6J#{LRd 76.valuation and allocation 计价和分摊
J03yFT,dF ,V.X-`Y 77.cutoff 截止
!4]wb!F m}Kn!21 78.accuracy 准确性
"ln(EvW >F!2ib8 79.classification 分类
E]6;nY? jUI'F4.5x- 80.inspection 检查
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-I- 81.supervision of counting 监盘
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iFR* 82.observation 观察
pDCQ?VW >q[ (UV 83.confirmation 函证
(.m0hN!~u *s S7^OZ* 84.computation 计算
yWsNG;> j1Q G-Rs& 85.analytical procedures 分析程序
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x9O8y 86.vouch 核对
x =5k74 JN$v=Ox{ 87.trace 追查
sD_Z`1 I|n<B"Q6^ 88.audit sampling 审计抽样
&LwR9\sh b Zn:q[7 89.error 误差
*y='0)[BD liA)|.H 90.expected error 预期误差
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F(Pe@ #)A #78p#E 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
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(es+VI2!&C SirjWYap 95.statistical sampling 统计抽样
0gL]^_+7 \=kH7 ! 96.tolerable error 可容忍误差
#Ne<=ayS VL?ubt< 97.the risk of under reliance 信赖不足风险
J3Qv|w[3Y UwvGw5)q 98.the risk of over reliance 信赖过度风险
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N&]v\MjI62 ug.mY= n' 100. the risk of incorrect acceptance 误受风险
+%OINMo.A lF2im5nZ? 101.working trial balance 试算平衡表
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*!$4 #5wOgOv 103.cash receipt 现金收入
d(3F:dbk `TYQ^Zm 104.cash disbursement 现金支出
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EuZsQ 105.bank statement 银行对账单
'_lyoVP 1XSA3;ZEc 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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E[4 108.net realizable value 可变现净值
IL 'i7p %0fF_OU 109.storeroom 仓库
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;5:g%Dt 110.sale invoice 销售发票
3FT%.dV^ W$B&asO 111.price list 价目表
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}`Rp= bE#=\kf| 112.positive confirmation request 积极式询证函
P~Q5d&1SO {hG r`Rh 113.negative confirmation request 消极式询证函
dIQ7u 9uV/G7Geq 114.purchase requisition 请购单
F1JSf&8 ` wuA}v3! 115.receiving report 验收报告
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pisk v[ $e&( ncM 117.manufacturing overhead 制造费用
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s-u] 118.material requisition 领料单
I<e[/#5P\` },KY9w 119.inventory-taking 存货盘点
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4!p~Mr[E X0O0Y>" 121.stock certificate 股票
L]hXAShmb %y)5:] 122.audit report 审计报告
Genk YtS CP_ ?DyWU 123.entity 被审计单位
nr*~R-,\ #DApdD9M 124.addressee of the audit report 审计报告的收件人
S8*VjG?T\ `2c>M\c4U 125.unqualified opinion 无保留意见
GE]fBg W.iL!x.B@ 126.qualified opinion 保留意见
AWHB^}!} h>-JXuN 127.disclaimer of opinion 无法表示意见
lc>)7UF vZj^&/F$=g 128.adverse opinion 否定意见
qIcQPJn!} mt3j- Mw 查看《
注会考试《审计》中的128个英文单词(一) 》
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