61.assessed level of material misstatement risk 重大错报风险的评估水平
l"V8n BR` Y?q*hS0!H 62.simall business 小规模企业
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qK]v 63.accounting system
会计系统
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-mz xj FkkZyCqZ` 64.test of control 控制测试
?PH}b?f4 Yqj.z| }Nb 65.walk-through test 穿行测试
1Rb<(% _<&K]e@dp 66.communication 沟通
1]zyME 1+y6W1m^R 67.flow chart 流程图
~`Gcq"7,! A/W7;D 68.reperformance of internal control 重新执行
Hr64M0V3B =iQ`F$M 69.audit evidence
审计证据
~N+/ZVo&y /R+]}Lt~%* 70.substantive procedures 实质性程序
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S GqF.T#| 71.assertions 认定
WG!;,~f>o 8aIq#v 72.esistence 存在
,1.([%z+r 4N^Qd3[d 73.occurrence 发生
JCMEhI6d* E6d8z=X( 74.completeness 完整性
Y+5A2Z)f[ %v6]>FNP'3 75.rights and obligations 权利和义务
%W|Zj QI^ mk3e^,[A 76.valuation and allocation 计价和分摊
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pR"+ 5 <>agK] 77.cutoff 截止
q?'gwH37 B7QtB3bn 78.accuracy 准确性
%A Du[M. M`,Z#)Af 79.classification 分类
uvc{RP `EW_pwZPA 80.inspection 检查
"/]tFY%Y "oGM>@q=B 81.supervision of counting 监盘
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;ZW}47:BS6 82.observation 观察
Bjrv;)XH =;?PVAdu%# 83.confirmation 函证
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7&S|y]$~ V<R+A* gY: 85.analytical procedures 分析程序
l+kg4y UK9MWC5g9 86.vouch 核对
d+| !6 SbNU X 87.trace 追查
b5,}w: 2\8\D^ 88.audit sampling 审计抽样
vrEaNT$J- af5`ktx 89.error 误差
,f""|X5 Ac(Vw% 90.expected error 预期误差
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,(Hmk(, |@9I5Eg)iE 92.sampling risk 抽样风险
UA u4x 7 L5P}%1 _ 93.non- sampling risk 非抽样风险
mZJzBYM) .L|ax).D 94.sampling unit 抽样单位
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cg5{o|x 95.statistical sampling 统计抽样
.BB:7+ vrldRn'*9 96.tolerable error 可容忍误差
F!cAaL1 KO;6 1y: 97.the risk of under reliance 信赖不足风险
&1C9K> .7^-*HT} 98.the risk of over reliance 信赖过度风险
J^a"1| 6&Ir0K/ 99.the risk of incorrect rejection 误拒风险
9@a;1Wr/f JF\viMfR 100. the risk of incorrect acceptance 误受风险
#\;w:: !>);}J!e] 101.working trial balance 试算平衡表
-ZON']|<}k m8A_P:MQq 102.index and cross-referencing 索引和交叉索引
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YJXpO 103.cash receipt 现金收入
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ty "4AQpD 104.cash disbursement 现金支出
JX<W[P>M `*!>79_2C 105.bank statement 银行对账单
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.z16 106.bank reconciliation 银行存款余额调节表
PGhZ`nl ? UDvFQ& 107.balance sheet date
资产负债表日
diL l>z R51!j>[fqM 108.net realizable value 可变现净值
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lB 109.storeroom 仓库
meD (ja {4q:4i 110.sale invoice 销售发票
BT#g?=n#` |;-r}; 111.price list 价目表
v fDb9QP { xoo9jq- 112.positive confirmation request 积极式询证函
Y--8v#t u@'zvkb@ 113.negative confirmation request 消极式询证函
u\?u4 LkB!:+v |B 114.purchase requisition 请购单
cTTE]ix] >D#}B1(! 115.receiving report 验收报告
\ \}/2#1=c k|C8sSH 116.gross margin 毛利
* v]UgPk B9-[wg#0G 117.manufacturing overhead 制造费用
~B\: Y@Y(;C"SW 118.material requisition 领料单
=Q/>g6 6|Q'\ 119.inventory-taking 存货盘点
[![(h % ,RO(k4 120.bond certificate 债券
T$;XJx hyoZh Y 121.stock certificate 股票
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5K* +N@F,3yNa 122.audit report 审计报告
LS$82UB& BAHx7x#( 123.entity 被审计单位
<J`xCm K e_-/p`9 124.addressee of the audit report 审计报告的收件人
mK4|=Q jy2nn:1#^ 125.unqualified opinion 无保留意见
VAt9JE;# `0D1Nh"%k 126.qualified opinion 保留意见
O+j:L *)I1gR~ 127.disclaimer of opinion 无法表示意见
~Xw?>& e6'O,\ 128.adverse opinion 否定意见
8m<<tv. NvZ?e 查看《
注会考试《审计》中的128个英文单词(一) 》
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