61.assessed level of material misstatement risk 重大错报风险的评估水平
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N al\ 62.simall business 小规模企业
<eEIR =iB[sLEJ 63.accounting system
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Lwg9K 64.test of control 控制测试
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G0!6rDu2, 0V-jOc 67.flow chart 流程图
Ba?1q%eG tW~kn9glZ 68.reperformance of internal control 重新执行
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/88|k 69.audit evidence
审计证据
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(- 70.substantive procedures 实质性程序
Ws5N|g MJX4;nbl 71.assertions 认定
ym5@SBqIx .aO6Y+Y 72.esistence 存在
^ U,iDK_ 4z P"h0 73.occurrence 发生
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e8v 5|0/$ SWd* 74.completeness 完整性
m7NWgXJ Es#:0KH].v 75.rights and obligations 权利和义务
\(7A7~ vTFG*\Cq 76.valuation and allocation 计价和分摊
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77.cutoff 截止
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[ 78.accuracy 准确性
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,j>FCj> 79.classification 分类
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*|j -q9m@!L 80.inspection 检查
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v/xlb&Xx 81.supervision of counting 监盘
/-!Fr:Ox> Q?T+^J 82.observation 观察
jA {BG_ xU%]G.k 83.confirmation 函证
B &B4 P 4Ia'Yr 84.computation 计算
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j 85.analytical procedures 分析程序
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M5}O 86.vouch 核对
esZhX)dS Y(`Bc8h 87.trace 追查
Z] r9lC 8J&9}@y 88.audit sampling 审计抽样
x1`w{5;C 2 H0tu3Pqk 89.error 误差
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4H7@ %pWJ2J@ 90.expected error 预期误差
nm`(;<W ^W=hs9a+F 91.population 总体
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z-K};l9y 92.sampling risk 抽样风险
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a!6r&<s=E F$4=7Njv 95.statistical sampling 统计抽样
`K0.6i [p X&aQR[X 96.tolerable error 可容忍误差
uL7}JQ, nm\f$K>Pg 97.the risk of under reliance 信赖不足风险
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c6U c8]%,26. 98.the risk of over reliance 信赖过度风险
[E<A/_z 0=7Ud< 99.the risk of incorrect rejection 误拒风险
"i&n;8?Y [7x;H 100. the risk of incorrect acceptance 误受风险
?nu<)~r53 8hy1yt6t4~ 101.working trial balance 试算平衡表
aBQ --Sz ^"4?Q 102.index and cross-referencing 索引和交叉索引
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%#4;'\'5 wp8-(E^ 104.cash disbursement 现金支出
tMU10=d aVVE2:M 105.bank statement 银行对账单
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5Z-w 8Rw:SU9H?T 106.bank reconciliation 银行存款余额调节表
l0yflFGr D5@}L$u 107.balance sheet date
资产负债表日
vm*9xs *3RD\.jPX 108.net realizable value 可变现净值
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U$/4{ |1!|SarM{B 110.sale invoice 销售发票
n|=yw6aV' nf_(_O= 111.price list 价目表
<.lN'i;( :+^`VLIf 112.positive confirmation request 积极式询证函
N/0Q`cQ- 26zif 113.negative confirmation request 消极式询证函
|%X_<Cpk u0+<[Ia'q 114.purchase requisition 请购单
|M<R{Tt}nf 7~MWp4. 115.receiving report 验收报告
}EfRYE$E m^0*k|9+G 116.gross margin 毛利
c7?|Tipc H lFVc 117.manufacturing overhead 制造费用
Um/ g&k w+%p4VkA<r 118.material requisition 领料单
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119.inventory-taking 存货盘点
Ax!@vL&@ Y'6P ~C;v 120.bond certificate 债券
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^=cXL L(`q3>iC4. 122.audit report 审计报告
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}XB%:5H5 OH+2)X 123.entity 被审计单位
7V\M)r{q7 M@.?l=1X 124.addressee of the audit report 审计报告的收件人
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kj7 125.unqualified opinion 无保留意见
6l>016 x QmPHf*w[ 126.qualified opinion 保留意见
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|Pgu( 127.disclaimer of opinion 无法表示意见
1-4*YrA sD XJXJZ 128.adverse opinion 否定意见
.|kp`-F51 oB}rd9 查看《
注会考试《审计》中的128个英文单词(一) 》
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