61.assessed level of material misstatement risk 重大错报风险的评估水平
&oz^dlw &["s/!O1 R 62.simall business 小规模企业
Z<yLu'48)A lQ8h -Tz 63.accounting system
会计系统
GiZv0>*x C`J> Gm 64.test of control 控制测试
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C 65.walk-through test 穿行测试
f3>L/9[[<P 9wTN*y 66.communication 沟通
"jUM}@q5 ;u(#-C2^{l 67.flow chart 流程图
7R4t%^F EbfE/_I 68.reperformance of internal control 重新执行
`{Jo>L. 3P.v#TEst 69.audit evidence
审计证据
8gHOs#\ ,+d\@ : 70.substantive procedures 实质性程序
#JAy ?rJe"TOIy 71.assertions 认定
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#1 F3?PlH:Y 72.esistence 存在
} SNZl`> <dD)>Y. 73.occurrence 发生
X([8TR _.{I1*6Y2 74.completeness 完整性
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75.rights and obligations 权利和义务
8v ZY+Q > baO'FyCs9& 76.valuation and allocation 计价和分摊
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77.cutoff 截止
6CV9ewr KLBX2H2^0 78.accuracy 准确性
"c5bz sGp]jqX2,m 79.classification 分类
Hrg~<-.La rRQKW_9mB 80.inspection 检查
!U"?vS l q` 0wG3 81.supervision of counting 监盘
4Zn" K}q \-W|)H 82.observation 观察
MS~+P' }T~}W8H 83.confirmation 函证
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?'IY0^ 84.computation 计算
$<s;YhM:u) Wb%t6N? 85.analytical procedures 分析程序
"g%=FH3e #]kO/Mr 86.vouch 核对
=j~vL`d2] '* eeup 87.trace 追查
6Bf aB: ^2a 63_ 88.audit sampling 审计抽样
>+FaPym vve L|j 89.error 误差
0,]m.)ws XCd[<\l 90.expected error 预期误差
=#>F' A )>]@@Trx 91.population 总体
n)uck5 mHF?t.y 92.sampling risk 抽样风险
Tl!}Rw~Pg P;U(2;9 N 93.non- sampling risk 非抽样风险
7t3ps hd1aNaF- 94.sampling unit 抽样单位
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X1cG 95.statistical sampling 统计抽样
ku5vaP( KQTv5|$? 96.tolerable error 可容忍误差
})yB2Q0 .z, ot| 97.the risk of under reliance 信赖不足风险
sW&5Mu- mlO\wn-F 98.the risk of over reliance 信赖过度风险
b V&"jjEx LEC=@) B 99.the risk of incorrect rejection 误拒风险
e|d~&Bk0 IKVFbTX:y 100. the risk of incorrect acceptance 误受风险
FaLc*CU 2_GbK- 101.working trial balance 试算平衡表
_KJ!C! ;J,`v5z0: 102.index and cross-referencing 索引和交叉索引
/^sk y! jdX* 103.cash receipt 现金收入
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[{vA6 'Bwv-J 104.cash disbursement 现金支出
[.'9Sw Z</57w#-7 105.bank statement 银行对账单
X#k:J tF:AqR:(~ 106.bank reconciliation 银行存款余额调节表
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_L a];1)zVA6 107.balance sheet date
资产负债表日
kfgkZ"9 9/JBn 108.net realizable value 可变现净值
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109.storeroom 仓库
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5l qH(HcsgD 110.sale invoice 销售发票
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111.price list 价目表
`>&K=C? %.WW-S3 112.positive confirmation request 积极式询证函
)%09j0y>l" >BZ,g!N,J} 113.negative confirmation request 消极式询证函
L:\>)6]Ls ]Q#k"Je 114.purchase requisition 请购单
xri(j,mU LSrKi$ 115.receiving report 验收报告
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116.gross margin 毛利
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P9)L1l<3I \ #N))gAQ 118.material requisition 领料单
8?1MnjhX10 ,AH2/^:%c 119.inventory-taking 存货盘点
c{j)beaS M<r]a{Yv 120.bond certificate 债券
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j&[u$P*K 121.stock certificate 股票
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tT"f Q^8/"aV\ 122.audit report 审计报告
ar_@"+tZ TZhYgV 123.entity 被审计单位
(aLjW= (duR1Dz 124.addressee of the audit report 审计报告的收件人
eV"s5X[$ t +|t/1s2 125.unqualified opinion 无保留意见
Fj46~#ZZ 6mqp`x` 126.qualified opinion 保留意见
A8g_BLj!e ]xGpN ]u 127.disclaimer of opinion 无法表示意见
ux~=}{tz 49ehj1Se 128.adverse opinion 否定意见
&3Lhb}m 2BiFP|| 查看《
注会考试《审计》中的128个英文单词(一) 》
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