61.assessed level of material misstatement risk 重大错报风险的评估水平
`U?S 9m xR'd}>` 62.simall business 小规模企业
7F~Jz*,B*W NVVAh5R 63.accounting system
会计系统
M#o=., qvsfU*wo? 64.test of control 控制测试
Q#*qPgs 'o_ RC{k2" 65.walk-through test 穿行测试
),<h6$ 7Aw <: 66.communication 沟通
Nf~B 1vkp acpc[^' 67.flow chart 流程图
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G4F~V't 68.reperformance of internal control 重新执行
}WQ:Rmi z_C7=ga< 69.audit evidence
审计证据
Y5>'(A> 6yaWxpW 70.substantive procedures 实质性程序
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[Da 71.assertions 认定
(_q&QI0{ /Wjf"dG} 72.esistence 存在
lr,i5n{6 OUHd@up@n 73.occurrence 发生
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`"{wop oRn 5blj 74.completeness 完整性
5OFb9YX P.|g4EdND 75.rights and obligations 权利和义务
k/xNqN( v^IMN3^W 76.valuation and allocation 计价和分摊
4.&et()} I>3G"[t 77.cutoff 截止
M+Y^ A7 i];@ e] 78.accuracy 准确性
/Hc0~D4|x Lj3q?>D*^6 79.classification 分类
V> eJ 6dCqS 80.inspection 检查
%8L5uMx TLzcQ | 81.supervision of counting 监盘
!91<K{#A{ 9;c]_zt 82.observation 观察
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?=9[ )&elr,b/y 83.confirmation 函证
qo;F]v*pkK E?f*Z{~, 84.computation 计算
"Zicac@N [C~{g# 85.analytical procedures 分析程序
jd DcmR UUql"$q 86.vouch 核对
_bq2h%G=8 [26([H 87.trace 追查
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88.audit sampling 审计抽样
&-Zg0T&tZ e.g$|C^$m 89.error 误差
>^Z! W,n0'";') 90.expected error 预期误差
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i ?3i-wpzMp 91.population 总体
fx4X!(w!B aKCXV[PO 92.sampling risk 抽样风险
!*xQPanL )6mv7M{ 93.non- sampling risk 非抽样风险
`qsn; \oGZM0j 94.sampling unit 抽样单位
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~Kxh 86@@j*c(@k 95.statistical sampling 统计抽样
[! :.9 iyhB;s5Rgw 96.tolerable error 可容忍误差
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F;&'C$% gasl%& 98.the risk of over reliance 信赖过度风险
{Z|.-~W dDk<J;~jGJ 99.the risk of incorrect rejection 误拒风险
:FdV$E]]< A]vQ1*pnk 100. the risk of incorrect acceptance 误受风险
Fx0<!_tY- Pz +8u&~p 101.working trial balance 试算平衡表
*Mqg_} 0Y )P.|Xk:r 102.index and cross-referencing 索引和交叉索引
TM':G9n D058=}^HE 103.cash receipt 现金收入
~c3CyOab uoKC+8GA 104.cash disbursement 现金支出
fD|ox +kl@`&ga 105.bank statement 银行对账单
)5X7|*LP !/$BXUrd 106.bank reconciliation 银行存款余额调节表
p<6pmW3 #tBbvs+% 107.balance sheet date
资产负债表日
F:M3^I H1=R(+-s 108.net realizable value 可变现净值
(85F1"Jp :/Nz' n 109.storeroom 仓库
te'<xfG c{#lKD<7 110.sale invoice 销售发票
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W\}w1 !H,R$3~ 111.price list 价目表
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p `pN]Ykt 112.positive confirmation request 积极式询证函
B69 NL .)u,sYZA| 113.negative confirmation request 消极式询证函
T.W/S0#j3 2&!G@5 114.purchase requisition 请购单
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RQ" 115.receiving report 验收报告
'J<KL#og JT<Ia 116.gross margin 毛利
*RM#F!A ^#%$?w>wI 117.manufacturing overhead 制造费用
kAbT&Rm" k2*^W&Z 118.material requisition 领料单
?^IM2}(p )kgy L,9 119.inventory-taking 存货盘点
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122.audit report 审计报告
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J:{yY 123.entity 被审计单位
iQin|$F_O )Hlr 09t=] 124.addressee of the audit report 审计报告的收件人
)X| uOg&| S]{K^Q), 125.unqualified opinion 无保留意见
eVbHPu4 NY1olnI 126.qualified opinion 保留意见
WZ~rsSZSV 6eK18*j%H 127.disclaimer of opinion 无法表示意见
Dw6Q2Gnv |'=R`@w~0 128.adverse opinion 否定意见
kfA%%A 2f I?P 查看《
注会考试《审计》中的128个英文单词(一) 》
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