61.assessed level of material misstatement risk 重大错报风险的评估水平
:O= \<t IzLQhDJ1 62.simall business 小规模企业
(Pbg[
AY AUe# RP 63.accounting system
会计系统
F?-R$<Cn2~ &(N+.T5cp 64.test of control 控制测试
SF*n1V3hx ,|kDsR! 65.walk-through test 穿行测试
_O"mfXl6 &--ej
|n 66.communication 沟通
$O)3q
$| ,yd= e}lQx 67.flow chart 流程图
N!2Rl [U/(<?F{( 68.reperformance of internal control 重新执行
m P'^%TE 2lVHZ\G 69.audit evidence
审计证据
x1&W^~ Iw<i@=V 70.substantive procedures 实质性程序
U}
k9 Py 'T<iHV& 71.assertions 认定
G 2!xPHz H<EQu|f&x 72.esistence 存在
}g7]?Ee Xx:F)A8O 73.occurrence 发生
@&|l^ 1 7R!5,Js+ 74.completeness 完整性
6/V3.UP- <FI-zca 75.rights and obligations 权利和义务
0&_UH}10 ::FS/Y]Fg 76.valuation and allocation 计价和分摊
R:Q0=PzDi# UFAL1c<V 77.cutoff 截止
9d[5{"2j
-!W<DJ* 78.accuracy 准确性
>9e(.6&2XZ 29CINC 79.classification 分类
uVyGk~ OyV<u@[i 80.inspection 检查
0sca4G0{ } :=Tm]S 81.supervision of counting 监盘
2_vbT!
_ \.YS%"Vz 82.observation 观察
$Iv2j">3) ivDGZI9 83.confirmation 函证
b2b?hA'k o*U]v
84.computation 计算
6`vC1PK^ <S?ddp2 85.analytical procedures 分析程序
8#!i[UFdj <\kr1qHH 86.vouch 核对
_=CZR7:O A+hT3;lp 87.trace 追查
;4
N;D ;qH O OT 88.audit sampling 审计抽样
U!U$x74D5 @
2'Mt}R> 89.error 误差
q[`j`8YY!R 3gd&i 90.expected error 预期误差
{43>m)8+ "HE^v_p 91.population 总体
34\(7JO ~/.7l8) 92.sampling risk 抽样风险
P(F+f`T ]?*I9 93.non- sampling risk 非抽样风险
i[wb0yL Sb~MQ_ 94.sampling unit 抽样单位
;2B{ 9{ ^%O]P`
$ 95.statistical sampling 统计抽样
mZd ,
9 4Y[1aQ(% 96.tolerable error 可容忍误差
Um&(&?Xf `ZC<W]WYX/ 97.the risk of under reliance 信赖不足风险
gz3pX#S [l,Ei? 98.the risk of over reliance 信赖过度风险
dAy?EO0\7 !.d@L6 99.the risk of incorrect rejection 误拒风险
(<^ yqH? / X1 x 100. the risk of incorrect acceptance 误受风险
'C"9QfK rtc9wu 101.working trial balance 试算平衡表
VkZ7# ;Iq/l%vX 102.index and cross-referencing 索引和交叉索引
pR~U`r5z >,td(= : 103.cash receipt 现金收入
720D V+o o"*AtGR+" 104.cash disbursement 现金支出
1dK*y'rx /~3r;M 105.bank statement 银行对账单
thhwN
A 8YbE`32 106.bank reconciliation 银行存款余额调节表
EAM5{Nc qT+%;( 107.balance sheet date
资产负债表日
MG.`
r{5 A{A\RSZ0 108.net realizable value 可变现净值
6O
y$gW) NU0g07" 109.storeroom 仓库
;3@cy|\: I1X-s
110.sale invoice 销售发票
P
Y *6VF
$/rP 111.price list 价目表
,N)/w1?I ga`3 ( 112.positive confirmation request 积极式询证函
sIy^m}02 vd[0X; 113.negative confirmation request 消极式询证函
o,)?!{k} #)nSr 114.purchase requisition 请购单
&wV]"&- }9FSO9*&} 115.receiving report 验收报告
t;}:waZD ynQ: >tw 116.gross margin 毛利
h5^Z2:# \pVXimam 117.manufacturing overhead 制造费用
<_-hRbS Rd#WMo2Xd 118.material requisition 领料单
xsD($_ jWrj?DV,2N 119.inventory-taking 存货盘点
WHj'dodS ~GZY 5HF 120.bond certificate 债券
C)`Fv=]R >7QvK3S4% 121.stock certificate 股票
c_4[e5z IhVO@KJI 122.audit report 审计报告
V T\F]Oa# H<PtAYFS 123.entity 被审计单位
md"!33 @ N(Fp0 124.addressee of the audit report 审计报告的收件人
#
mV{#B= Q|#W#LV,K 125.unqualified opinion 无保留意见
zo4qG+>o 75XJL;W # 126.qualified opinion 保留意见
']2E {V E2Q[ZoVS 127.disclaimer of opinion 无法表示意见
+l
HjC$ 6G[4rD& 128.adverse opinion 否定意见
=4FXBPoQK -;^j:L{ 查看《
注会考试《审计》中的128个英文单词(一) 》
hpO`]