61.assessed level of material misstatement risk 重大错报风险的评估水平
18Z1F ~T-uk 62.simall business 小规模企业
hwJ>IQ1 `8RKpZv& 63.accounting system
会计系统
()O&O+R|) ,u PcQ 64.test of control 控制测试
NX.5u8Pf [Z#Sj=z 65.walk-through test 穿行测试
b:p0@ |y dIYf}7 P 66.communication 沟通
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J?a ,$>l[G;Bm 67.flow chart 流程图
IM/xBP xdM'v{N#m 68.reperformance of internal control 重新执行
bE'{zU}o GQ7uxdqWBQ 69.audit evidence
审计证据
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WN5VL ?6`B;_m 70.substantive procedures 实质性程序
Sp:w _;{# (tg9"C 71.assertions 认定
uW=G1 *n- ,qv\Y] 72.esistence 存在
rqqd} kA 3]mprX' 73.occurrence 发生
"#E<Leh' }l[e@6r F 74.completeness 完整性
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75.rights and obligations 权利和义务
83t/\x,Q 4_U"M@ 76.valuation and allocation 计价和分摊
y#iz$lX R t(uvc{K* 77.cutoff 截止
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?{^_z_, $6pLsX 79.classification 分类
sg2% BkTI 2tpu v(H; 80.inspection 检查
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@vUQ lMvOYv 81.supervision of counting 监盘
Hcu!bOQ >L2_k'uE+; 82.observation 观察
UgS`{&b36 3-{BXht) 83.confirmation 函证
4d PTrBQ? ?{B5gaU9F 84.computation 计算
4Zwbu Y'iyfnk 85.analytical procedures 分析程序
6{1=3.CL E(|A"=\ 86.vouch 核对
fPUr O _r{H)}9 87.trace 追查
nf 8V:y4 Dn 0L%?_ 88.audit sampling 审计抽样
J*$%d1 0ck3II 89.error 误差
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wPzm?30 /u4RZ|&as 90.expected error 预期误差
)c' 45bD =N\; ?eF( 91.population 总体
hoqZb<: DMG~56cTO, 92.sampling risk 抽样风险
s!/lQo5/ Lxv 4w 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
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rBTg"^jsw ',0:/jSz 96.tolerable error 可容忍误差
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S=!WFKcJR 97.the risk of under reliance 信赖不足风险
Y|fD)zG_ \j`0f=z_ 98.the risk of over reliance 信赖过度风险
6Lq`zU^ O?Bf (y 99.the risk of incorrect rejection 误拒风险
Bc"MOSV0 `K.C>68 100. the risk of incorrect acceptance 误受风险
l1DJ<I2 #:gl+ 101.working trial balance 试算平衡表
OVi<d *O~y6|U? 102.index and cross-referencing 索引和交叉索引
uNyN[U 3d6z_Yd: 103.cash receipt 现金收入
E .Xp\Dm71 .))jR:{3 104.cash disbursement 现金支出
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v+ iF^qbh%%E 105.bank statement 银行对账单
SZ9Oz-? Q/4-7 106.bank reconciliation 银行存款余额调节表
//2O#Fg{/ 0NU%z.(%s 107.balance sheet date
资产负债表日
Yvo*^jv A,<5W } 108.net realizable value 可变现净值
F(ydqgH~a ?K[Y"*y2 109.storeroom 仓库
A4,{ep'Z! mcd{:/^? 110.sale invoice 销售发票
qKfUm:7Q_ 1DB{"8ov 111.price list 价目表
qhGz2<}_j %(W&(eN 112.positive confirmation request 积极式询证函
Hh^ "c} '/u|32 113.negative confirmation request 消极式询证函
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-Nli*O 114.purchase requisition 请购单
:lB`K>)iB} @@oJ@; 115.receiving report 验收报告
{O2=K#J ~ps,U 116.gross margin 毛利
940:NOgm i|1*bZ6' 117.manufacturing overhead 制造费用
&6vaLx z;1dMQ,# 118.material requisition 领料单
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9g B8Fb$ 119.inventory-taking 存货盘点
,6{z S=r0tao,!v 120.bond certificate 债券
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9?,i+\)qK@ 121.stock certificate 股票
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n~m)r3& 122.audit report 审计报告
BwWSztJ+B IQO|)53) 123.entity 被审计单位
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{X 124.addressee of the audit report 审计报告的收件人
$~b6H]"9 JI.=y5I 125.unqualified opinion 无保留意见
D-BT`@~l (BLxK)0<" 126.qualified opinion 保留意见
/ rc[HbNg. @bA5uY! 127.disclaimer of opinion 无法表示意见
d78 [(; oM!&S'M/ 128.adverse opinion 否定意见
L=#NUNiXr VBL4cU8D 查看《
注会考试《审计》中的128个英文单词(一) 》
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