61.assessed level of material misstatement risk 重大错报风险的评估水平
WQze|b% nTD%i~t~o 62.simall business 小规模企业
z~tdLtcX 5@
td0 63.accounting system
会计系统
89GW! &!O?h/&X3 64.test of control 控制测试
+!px+*)bW OHj>ufwVq 65.walk-through test 穿行测试
bc~$" lo'#dpt< 66.communication 沟通
UBM#~~sM \lQI;b;$ 67.flow chart 流程图
$ta JVVF He5y;5 68.reperformance of internal control 重新执行
}c
GILH% F.i}&UQ% 69.audit evidence
审计证据
?I?~BWu l
;A '^ 70.substantive procedures 实质性程序
V9}\0joM
T,uF^%$@AQ 71.assertions 认定
kdlmj[= ]3, 72.esistence 存在
mwsBj) 9
xq3>( 73.occurrence 发生
=_iYT044p ":qHDL3 74.completeness 完整性
}fkdv6mz ;r~1TUKb 75.rights and obligations 权利和义务
Mt`LOdiC_ DbB<8$ 76.valuation and allocation 计价和分摊
ht L1aQ. `8O Bw 77.cutoff 截止
50Gu~No6 ~vA8I#. 78.accuracy 准确性
^W%F?#ELN2
:E|Jqi \ 79.classification 分类
$kHXt]fU 0F![<5X 80.inspection 检查
I3r")}P lX2:8$?X 81.supervision of counting 监盘
a?GXVQ 66
R= 82.observation 观察
qN' 3{jiPL sq(5k+y*J 83.confirmation 函证
dMsS OP0E >eo[)Y 84.computation 计算
e&:%Rr]x YT'V/8US 85.analytical procedures 分析程序
bc~WJ+ $|&<cenMT 86.vouch 核对
[\<#iRcP |.yS~XFJS 87.trace 追查
W.cc!8 %g5#q64 88.audit sampling 审计抽样
0QPY
+6 'm|T"Ym~ 89.error 误差
Ja5od fibudkg'> 90.expected error 预期误差
D4y!l~_,%M ntPj9#lf 91.population 总体
a JjUy% dyf>T}Iy 92.sampling risk 抽样风险
-~xQ@ +./ [N~
-9 93.non- sampling risk 非抽样风险
??P\v0E qa@;S,lp 94.sampling unit 抽样单位
1'(";
0I q2
7q/q8 95.statistical sampling 统计抽样
h@1/ Qx|HvT2P 96.tolerable error 可容忍误差
5%QYe]D ;vPFRiFK 97.the risk of under reliance 信赖不足风险
sUmpf 4/ Ah@e9`_r 98.the risk of over reliance 信赖过度风险
U&Atgv W+=j@JY}q9 99.the risk of incorrect rejection 误拒风险
gpzFY"MS= |&-*&)iD|w 100. the risk of incorrect acceptance 误受风险
#
c1LOz E>*Wu<< 101.working trial balance 试算平衡表
%`$:/3P$U }1V+8'D 102.index and cross-referencing 索引和交叉索引
k'&1,78[l Evg#sPu\ 103.cash receipt 现金收入
gp 11/. CH!\uK22 104.cash disbursement 现金支出
-$=RQH$9 {E)tzBI;^ 105.bank statement 银行对账单
_7;G$\^&. "%dENK 106.bank reconciliation 银行存款余额调节表
Ez-AQ'
b%"/8rK 107.balance sheet date
资产负债表日
!blGc$kC vR5X 108.net realizable value 可变现净值
{&D$U'ye K%/\XnCY 109.storeroom 仓库
F g):>];<9 [)8O\/: 110.sale invoice 销售发票
z(O*DwY# ,aP5)ZN- 111.price list 价目表
jgXr2JQ< ,-k?"|tQ 112.positive confirmation request 积极式询证函
{|<r7K1<
#n.v#FyNx 113.negative confirmation request 消极式询证函
vmOye/?k 5"!K8
N
114.purchase requisition 请购单
o.|36#Fa 5S&Qj7kr 115.receiving report 验收报告
ouo IbA9X "W4|}plnu 116.gross margin 毛利
Y:Lkh>S1Q UL&>
]aQ 117.manufacturing overhead 制造费用
)w&|VvM )L '|v<^EH 118.material requisition 领料单
Nknd8 >Hy+ 1g,gilc 119.inventory-taking 存货盘点
L.K| ]]u v1}ijls 120.bond certificate 债券
(k"0/*F4_ `-b{|a J 121.stock certificate 股票
F/tRyq`D %'=TYvB 2 122.audit report 审计报告
Vi'7m3& 4z~;4 123.entity 被审计单位
J &=5h
.G$ w
kPomTO 124.addressee of the audit report 审计报告的收件人
9aI
v|cS? A93(} V7I 125.unqualified opinion 无保留意见
:(3'"^_NA >k=@YLj 126.qualified opinion 保留意见
Vz!{nL0Q( "OkZ
[E) 127.disclaimer of opinion 无法表示意见
!rqs!-cCQ Ly
v"2P 128.adverse opinion 否定意见
UN;U+5,t VRY@}>W' 查看《
注会考试《审计》中的128个英文单词(一) 》
B"*PBJuOA