61.assessed level of material misstatement risk 重大错报风险的评估水平
o%*C7bU r}}2Kl 62.simall business 小规模企业
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KVGd JvkTfTE7 63.accounting system
会计系统
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="yN tT+W>oA/M 64.test of control 控制测试
:3{n(~ yd[4l%G(zS 65.walk-through test 穿行测试
z:=E-+ S~)_=4Z 66.communication 沟通
9CAu0N5< WM7LCP 67.flow chart 流程图
_{n4jdw%( ]|u7P{Z"R 68.reperformance of internal control 重新执行
Y@7n>U s^m`qi(H 69.audit evidence
审计证据
!x!1H5" ab`9MJc; 70.substantive procedures 实质性程序
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6 5n1`$T.WG 71.assertions 认定
p)VMYu 0`Uw[Er& 72.esistence 存在
O$N;a9g v]rbm}uU9 73.occurrence 发生
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cj[x%eK> 74.completeness 完整性
y6Ez.$M dKhS;!K9p 75.rights and obligations 权利和义务
uN1VkmtDO Tp.:2[ 76.valuation and allocation 计价和分摊
y`z4S, C-g,uARX(r 77.cutoff 截止
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FjMKb 3!%-O:! 79.classification 分类
E!uQ>'iq. *3s-=.U~ 80.inspection 检查
ZXXJ!9-&+J 3i\Np = 81.supervision of counting 监盘
}R%*J Z!*6;[]SfG 82.observation 观察
M+%qVwp <"}t\pT] 83.confirmation 函证
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84.computation 计算
aX*9T8H/ `\'V]9wS 85.analytical procedures 分析程序
Zrj#4E1 (?TK P 7 86.vouch 核对
g<7Aln}Nl\ #l@P}sHXq 87.trace 追查
j<`3xd' FHEP/T\5 88.audit sampling 审计抽样
My Ky*wD Q [C26U 89.error 误差
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gXU(0(Gq u /DE 91.population 总体
qz2`%8}F) {:3:GdM6 92.sampling risk 抽样风险
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(nXnP{yb 0*+EYnu+ 94.sampling unit 抽样单位
jatlv/, 2-jXj9kp` 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
=vvd)og DuT6Od/f 97.the risk of under reliance 信赖不足风险
587;2 `&'{R<cL 98.the risk of over reliance 信赖过度风险
Ab>Kf r# Zu~w:uNmU 99.the risk of incorrect rejection 误拒风险
[zXC\)&! vVIND 100. the risk of incorrect acceptance 误受风险
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>Vg [A %d*0"<v 103.cash receipt 现金收入
~j(vGO3JB !3\$XK]5ZT 104.cash disbursement 现金支出
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/8nUecr 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
ZJc{P5a1J nRu %0Op 107.balance sheet date
资产负债表日
ngmC~l*, iSR"$H{ 108.net realizable value 可变现净值
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rA#]#hN 109.storeroom 仓库
'o4`GkNh) w!v^6[! 110.sale invoice 销售发票
jT< I`K* Di27=_J 111.price list 价目表
^suQ7#g ~d1=_p:~T 112.positive confirmation request 积极式询证函
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q[nqjC= TJZ/lJU 113.negative confirmation request 消极式询证函
qY'+@^<U; ]7>#YKH. 114.purchase requisition 请购单
z5@i"%f 8F[ ;ma>Z8 115.receiving report 验收报告
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mqHH1} oU @!R 117.manufacturing overhead 制造费用
a5saN5)H @$ Nti> 118.material requisition 领料单
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,c$tKj5ulQ [Gv8Fn/aG 122.audit report 审计报告
@: =vK?8L ~piE$"]& 123.entity 被审计单位
S[yrGX8lu n7G`b' 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
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K!xe A+foc5B 126.qualified opinion 保留意见
[KHlApL reArXmU<u 127.disclaimer of opinion 无法表示意见
hmOGteAf- ,}@4@ >?K 128.adverse opinion 否定意见
B(vCi^ 4)k-gKS* 查看《
注会考试《审计》中的128个英文单词(一) 》
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