61.assessed level of material misstatement risk 重大错报风险的评估水平
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h#|`E#, h`?0=:Tru 62.simall business 小规模企业
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2k!5OS 63.accounting system
会计系统
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Z Fl^.J<Dz 64.test of control 控制测试
:n{rVn}G )xlNj$(x5n 65.walk-through test 穿行测试
'+Ts IJh axonqSf 66.communication 沟通
jpT!di 'xvV;bi 67.flow chart 流程图
H\8.T:> <`~]P$ 68.reperformance of internal control 重新执行
J6rXbui$ x(}@se 69.audit evidence
审计证据
}DY^a'wJ- j+PW9>Uh 70.substantive procedures 实质性程序
,|?B5n& c{s<W}3Ds 71.assertions 认定
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h9&<-k 72.esistence 存在
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73.occurrence 发生
Ed.~9*m .@ /5Ln 74.completeness 完整性
Vy&F{T;$ C7eaioW$ 75.rights and obligations 权利和义务
Pg|q{fc w~&bpCB! 76.valuation and allocation 计价和分摊
%[Ia#0'Y@ [&3G `8hY 77.cutoff 截止
#^%Rk'W ezC55nm 78.accuracy 准确性
=DGaK0n g6;O)b 79.classification 分类
s[8<@I*u W~Eq_J?I 80.inspection 检查
f+-w~cN 64hr|v 81.supervision of counting 监盘
W5EB+b49KM xBR2tDi% 82.observation 观察
8!S="_ V?0|#=_mE 83.confirmation 函证
/ QSK$ZDC 1!0BE8s"@ 84.computation 计算
-QI1>7sl a:H}c9$% 85.analytical procedures 分析程序
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.p' 86.vouch 核对
{6a";Xj\e ?N&"WL^| 87.trace 追查
X;6&:%ZL@^ [[LCEw 88.audit sampling 审计抽样
){L`hQ*=w 8&3+=<U 89.error 误差
*~:4&$ '~<D[](/F 90.expected error 预期误差
q J@XVN4 .' 3;Z'%"g 91.population 总体
I>C;$Lp] (LkGBnXE 92.sampling risk 抽样风险
!H~G_?Mf\O .2Y"=|NdA 93.non- sampling risk 非抽样风险
\b{=&B[Q$' n)^B0DnIk 94.sampling unit 抽样单位
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e ;_1D-Mf 95.statistical sampling 统计抽样
Wd3/Y/MD {UvZ 96.tolerable error 可容忍误差
!xA;(<K[^ `hY%<L sI 97.the risk of under reliance 信赖不足风险
HwiG~'Ah9 pN1W|Wv2 98.the risk of over reliance 信赖过度风险
FgKDk!ci s-3vp 99.the risk of incorrect rejection 误拒风险
JY4 +MApN Z_ak4C 100. the risk of incorrect acceptance 误受风险
_LCK|H%v' bt-y6,> +E 101.working trial balance 试算平衡表
j@&F[ r 9p9:nx\ 102.index and cross-referencing 索引和交叉索引
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)K/zh) 6rq:jvlx$ 103.cash receipt 现金收入
#L`@[" 5O]ph[7 104.cash disbursement 现金支出
<t.yn\G-w (wo.OH 105.bank statement 银行对账单
3l-8TR 6zaO$ 106.bank reconciliation 银行存款余额调节表
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qOV 107.balance sheet date
资产负债表日
1<Qb"FN!2 9]xOuCb 108.net realizable value 可变现净值
6Y`eYp5A ApG_Gd. 109.storeroom 仓库
Kj;Q;Ii &?#V*-;^ 110.sale invoice 销售发票
=NQDxt} S)>L 0^M1 111.price list 价目表
~Yb5FYE qa.nm4"6+ 112.positive confirmation request 积极式询证函
T9}G:6 f)Z$,& 113.negative confirmation request 消极式询证函
^"(CZvq z)#I"$!d 114.purchase requisition 请购单
LD0x 4zm$m ;w a-\Z 115.receiving report 验收报告
!NuiVC] RplLU7 116.gross margin 毛利
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6c$ so 118.material requisition 领料单
)+OI} ;}@.E@s%' 119.inventory-taking 存货盘点
FAX|.!US*p KLBU8% 120.bond certificate 债券
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&)zNu T~8= =Z{[ 122.audit report 审计报告
-GCC :PE{2* 123.entity 被审计单位
'y[74?1 MKf|(6;~ 124.addressee of the audit report 审计报告的收件人
sEkfmB2J/ eyUguA<lK\ 125.unqualified opinion 无保留意见
't.IYBHx v[{g"C 126.qualified opinion 保留意见
8Wqh 8$ O]3$$uI=QE 127.disclaimer of opinion 无法表示意见
lqe|1vN ' ^E7T'v% 128.adverse opinion 否定意见
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% |;sL*Vr 查看《
注会考试《审计》中的128个英文单词(一) 》
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