61.assessed level of material misstatement risk 重大错报风险的评估水平
6g>)6ux>aV /,|CrNwY* 62.simall business 小规模企业
!p
8psi0 `"k9wC1 63.accounting system
会计系统
\Btk;ivg %IBL0N
QT 64.test of control 控制测试
> 7
`&0? I_ "Z:v{ 65.walk-through test 穿行测试
b~7drf U l Mi.;/^ 66.communication 沟通
3}&ZOO \)m"3yY 67.flow chart 流程图
AH{^spD{7, \|Dei);k 68.reperformance of internal control 重新执行
&d`^E6# ;BH>3VK 69.audit evidence
审计证据
BQ05`nkF ,yLw$- 70.substantive procedures 实质性程序
:XT?jdg kReG: 71.assertions 认定
8
|h9sn;P lj &>cScC 72.esistence 存在
{,O`rW_eS [~Hg}-c 73.occurrence 发生
3/M.0}e >HkhAJhW 74.completeness 完整性
zXc}W*ymj Y9}8M27vQG 75.rights and obligations 权利和义务
L~FTr 'zgvQMu 76.valuation and allocation 计价和分摊
VTe.M[: #A <1aQ 77.cutoff 截止
]jM^Z.mI+ qjC_*X! 78.accuracy 准确性
}WP-W {`.O|_b 79.classification 分类
Ae|P"^kZ P0\eBS 80.inspection 检查
5)lW =L0fZf 81.supervision of counting 监盘
$T
dC/#7 4u:0n>nJ1 82.observation 观察
`n-vjjG%# vrrt @y 83.confirmation 函证
<lFY7'aY gAE!aKy 84.computation 计算
+ Oobb-v k7 bl'zic 85.analytical procedures 分析程序
L]zNf71RD C*wdtEGq 86.vouch 核对
K=kH%ZK T+TF-] J 87.trace 追查
Da,&+fZI! >,g5Hkmqr 88.audit sampling 审计抽样
3;BvnD7 {Jx7_T& 89.error 误差
XNmQ?`.2' Lk(S2
$)* 90.expected error 预期误差
*)PG-$6X& R+.
N n 91.population 总体
ujx-jIhT_ cgNt_8qC 92.sampling risk 抽样风险
/(%Ig,<"JC 44C+h 93.non- sampling risk 非抽样风险
8gpB z'/, -^fzsBL. 94.sampling unit 抽样单位
Yk>8g;< M]ap: 95.statistical sampling 统计抽样
iK x+6v ;6<zjV7} 96.tolerable error 可容忍误差
me'(lQ6^ <3#<I)# 97.the risk of under reliance 信赖不足风险
Oc-u=K,B iB{xvyR 98.the risk of over reliance 信赖过度风险
i]M"Cu* tP]q4i 99.the risk of incorrect rejection 误拒风险
+2O=s<fp ta! V=U 100. the risk of incorrect acceptance 误受风险
^uBwj}6 OWV/kz5'H 101.working trial balance 试算平衡表
/oDpgOn |4xo4%BQ> 102.index and cross-referencing 索引和交叉索引
T 'i~_R6 )H+h;U 103.cash receipt 现金收入
%AgA -pBp 9UmBm#" 104.cash disbursement 现金支出
/Su)|[/' ^n71'MW 105.bank statement 银行对账单
BQU/Qo DY
tJ1-DoU 106.bank reconciliation 银行存款余额调节表
xK!DtRzsA C@)pmSQ 107.balance sheet date
资产负债表日
UG=I~{L As}eUm)B5c 108.net realizable value 可变现净值
iwkJ~(5z 8}K"IW 109.storeroom 仓库
!Ud:?U w@-b 110.sale invoice 销售发票
@$ftG {tmKCG 111.price list 价目表
. z].:$J& x.G"D( 112.positive confirmation request 积极式询证函
4[_L=zD 7%tR&F -u 113.negative confirmation request 消极式询证函
aL 8Gnqf2 eRVY.E< 114.purchase requisition 请购单
-Qg,99M n\*JaY 115.receiving report 验收报告
(7 ijt B{=009. 116.gross margin 毛利
To^#
0 1 Xa+%n
9 117.manufacturing overhead 制造费用
v<+4BjV!J} .o"<N 118.material requisition 领料单
[lOf|^9 W7W3DBKtSm 119.inventory-taking 存货盘点
;fkSrdj W{\EE[XhCf 120.bond certificate 债券
c G*(C /Bm#`?(ia 121.stock certificate 股票
2J&XNV^tJ m
6eFXP1U 122.audit report 审计报告
"kU>~~y, QK'`=MU 123.entity 被审计单位
5<^'Cy 'hy?jQ'|e 124.addressee of the audit report 审计报告的收件人
?^Pq/VtZ U
~CdU 125.unqualified opinion 无保留意见
8T<@ @6`T 6#O#T;f) 126.qualified opinion 保留意见
)ib7K1GJ u8^Y,LN 127.disclaimer of opinion 无法表示意见
HIsB
| /M]eZ~QKD 128.adverse opinion 否定意见
">4PePt.n 0 K/G&c?;= 查看《
注会考试《审计》中的128个英文单词(一) 》
b h*^{