61.assessed level of material misstatement risk 重大错报风险的评估水平
sU7>q}! :V)W?~Z7B 62.simall business 小规模企业
#3uBq(-Z K;2]c3T 63.accounting system
会计系统
pv;c<NQ'1 =k4yWC5- 64.test of control 控制测试
d6lhA 7 uO$ujbWZ 65.walk-through test 穿行测试
@5gZK[?|I h6*=Fn7C 66.communication 沟通
;qI5GQ { &}Y_EHj} 67.flow chart 流程图
oz}p]l7 ?Az pb}# 68.reperformance of internal control 重新执行
qa ![oMKc {GF>HHQb 69.audit evidence
审计证据
?KxI|os "?j|;p@!> 70.substantive procedures 实质性程序
ixJUq o Ow\9vf6H 71.assertions 认定
,2>:h"^ @4:cn 72.esistence 存在
~A0E4UJgq YQR*?/?a 73.occurrence 发生
3)f=Z2U> XEqg%f 74.completeness 完整性
]\nG1+ta $ql-"BB 75.rights and obligations 权利和义务
;{|a~e?Y
|-7<?aw" 76.valuation and allocation 计价和分摊
f{e*R#+&
ADX} 77.cutoff 截止
l,/q#)5[ ^v3+w"2 78.accuracy 准确性
]P0DPea 8Gb=aF1 79.classification 分类
Zn3iLAPBX DT&[W<oN 80.inspection 检查
i7~oZ)w xsRMF&8L 81.supervision of counting 监盘
yZ:|wxVY ~QdwoeaD 82.observation 观察
4x'^?0H@ "sFdrXJ 83.confirmation 函证
_}]o~ ~4}m'#!
84.computation 计算
(Cp:NS wrG*1+r 85.analytical procedures 分析程序
+2oZB]GPL u2<:mu[|P 86.vouch 核对
HqgTu` P7\(D` 87.trace 追查
@n(=#Q3 _|8"&*T^ 88.audit sampling 审计抽样
"EpE!jh v85&s 89.error 误差
VhSKtD1 ;_j\E(^% 90.expected error 预期误差
5d}PrYa v03~=( 91.population 总体
c%~'[W04\ QBto$!}) 92.sampling risk 抽样风险
=mqV&FgRo <O$'3_S"D 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
*ep!gT*4 mKpUEJ<a 95.statistical sampling 统计抽样
d;#9xD' =X&h5;x' 96.tolerable error 可容忍误差
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O<WD D3.sR\Hxf 97.the risk of under reliance 信赖不足风险
qC\$>QU} `ss]\46> 98.the risk of over reliance 信赖过度风险
;JL@V}L, Tjs-+$P+ 99.the risk of incorrect rejection 误拒风险
g8kw|BgnL f `Wfw3 100. the risk of incorrect acceptance 误受风险
1Y9Ye?~jd @oRYQ|.R 101.working trial balance 试算平衡表
q/OraPAB `MTOe1 102.index and cross-referencing 索引和交叉索引
l"*>>/U k &I(|aZx?J 103.cash receipt 现金收入
0jq&i#yNB 95]%j\ 104.cash disbursement 现金支出
O1#rCFC|y dN*<dz+4r
105.bank statement 银行对账单
rW\~s TH g"Ii'JZ? 106.bank reconciliation 银行存款余额调节表
Olxb`x
j|aT`UH03 107.balance sheet date
资产负债表日
Mx r# D 0n2r 108.net realizable value 可变现净值
M3z7P.\G 0_] aF8j 109.storeroom 仓库
[2\`Wh:%P :&:>sd(QD 110.sale invoice 销售发票
v>R.M"f ^d=Z/d
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;,4J:zvZdQ
Osy5|Ts 112.positive confirmation request 积极式询证函
ONfJ"Rp3 8
dZH&G@; 113.negative confirmation request 消极式询证函
9hguC yr@h I(7gmCV 114.purchase requisition 请购单
41uSr 1 @pS[_!EqYz 115.receiving report 验收报告
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SQ
b5)>h 116.gross margin 毛利
LAwS8t', qJ!oH&/cD 117.manufacturing overhead 制造费用
!CMN/= ah<f&2f 118.material requisition 领料单
x4( fW\ mE7Jv)@ 119.inventory-taking 存货盘点
*xjIl<`pK :YI>AaYWDO 120.bond certificate 债券
sO6t8)$b hWW<]qzA, 121.stock certificate 股票
kt:%]ZZL kg@J. 122.audit report 审计报告
p-6.:y ;yXnPAtJ 123.entity 被审计单位
Ce)Wvuh 6FmgK"
t8 124.addressee of the audit report 审计报告的收件人
'Hia6<m3 vVf!XZF 125.unqualified opinion 无保留意见
h/VYH(Tj r 1a{Y8? 126.qualified opinion 保留意见
ky%%H; nc{<v 127.disclaimer of opinion 无法表示意见
|S}*M<0 b>(lF%M 128.adverse opinion 否定意见
7U7 i2 4 P3|<K-dFAK 查看《
注会考试《审计》中的128个英文单词(一) 》
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