61.assessed level of material misstatement risk 重大错报风险的评估水平
/6yVbo" O:RN4/17 62.simall business 小规模企业
a|3+AWL% T
g3MPa#g 63.accounting system
会计系统
.pm%qEh TL7qOA7^X 64.test of control 控制测试
)J+rt^4| DRXUQH 65.walk-through test 穿行测试
>uQjygjj ui|6ih$+ 66.communication 沟通
B4+u/hkbh? *8yC6|wL? 67.flow chart 流程图
>c5 GkU$Z @ 68.reperformance of internal control 重新执行
6cbV[!BL TeR bW 69.audit evidence
审计证据
a\Gd;C ^` P*PJ 70.substantive procedures 实质性程序
H$Pf$D$ R$`&g@P=" 71.assertions 认定
?A r}QN b'R]DS{8 72.esistence 存在
f(!cz,y^\* `_ZbA#R, 73.occurrence 发生
85] 'I%gT D@[#7:rHL 74.completeness 完整性
Ah5o>ZtcO /~fu,2=7 75.rights and obligations 权利和义务
,nP nH1vb }NdLd!
76.valuation and allocation 计价和分摊
d.B<1"MQ V2@(BliP 77.cutoff 截止
R3)ccom v~._]f$: 78.accuracy 准确性
aYHs35 Qx!Bf_,J 79.classification 分类
{BaPK&x, w Bm4~~_ 80.inspection 检查
~YviXSW EBQ_c@ 81.supervision of counting 监盘
<4 /q5*& L5 Ai 82.observation 观察
mY XL 8(S|=c R 83.confirmation 函证
ZGCp[2$ Iq6EoDoq 84.computation 计算
h2:TbQ QAZs1;lU 85.analytical procedures 分析程序
HAs/f#zAk6 ,,#6SR(n 86.vouch 核对
<dBz]W q9InO]s&~= 87.trace 追查
Ip8:~Fl] M.)z;[3O 88.audit sampling 审计抽样
O]F(vHK\ dI=&gz 89.error 误差
q_BMZEM $,I@c"m{ 90.expected error 预期误差
,MHF /!/Pk'p=/ 91.population 总体
k{ZQM Ze[\y(K! 92.sampling risk 抽样风险
>^<;;8Xh 61HJ% 93.non- sampling risk 非抽样风险
Cyg(~7] 07ppq?,y 94.sampling unit 抽样单位
\]\GDpu[ Rx.5;2m 95.statistical sampling 统计抽样
7W&XcF 6KN6SN$ 96.tolerable error 可容忍误差
/@DJf\`vM -ntQqHs 97.the risk of under reliance 信赖不足风险
Hf30
ve} RcO.1@2 98.the risk of over reliance 信赖过度风险
u-V(
2? l%yQ{loTh 99.the risk of incorrect rejection 误拒风险
Sb)} ZR{YpLFQ 100. the risk of incorrect acceptance 误受风险
Y2g%{keo vn@sPT 101.working trial balance 试算平衡表
G2|G}#E ^
b=
; 102.index and cross-referencing 索引和交叉索引
%y)hYLOJ X2Q35.AB 103.cash receipt 现金收入
nKTi"2dm "Z dI~ 104.cash disbursement 现金支出
1$m{)Io2( Rdj^k^V+a1 105.bank statement 银行对账单
@bnw$U`+ gh^w
!tH3 106.bank reconciliation 银行存款余额调节表
F2)KAIl '?X?'_3 107.balance sheet date
资产负债表日
8N<mV^|} \3F)M`g 108.net realizable value 可变现净值
*r!qxiY=
r {q~N$"# 109.storeroom 仓库
m-cw5lW X %7l!
k[ 110.sale invoice 销售发票
:)+)L@By 6hXh;-U 111.price list 价目表
@;S)j!m`
!rG-[7K 112.positive confirmation request 积极式询证函
N7;kWQH ]/[@.
113.negative confirmation request 消极式询证函
}
C~9?Y KT*"Sbh 114.purchase requisition 请购单
;L%\[H>G '3E25BsL 115.receiving report 验收报告
$lUz!mjG |Fq\%y# 116.gross margin 毛利
RE]*fRe7# QlH[_Pi 117.manufacturing overhead 制造费用
,wyEo>>4) p DU+(A4> 118.material requisition 领料单
0 r;tI" (8/ & 119.inventory-taking 存货盘点
7Q&S []) #!r>3
W& 120.bond certificate 债券
WO^]bR O8LIKD_I[ 121.stock certificate 股票
+.m:-^9 T
@n};,SQ 122.audit report 审计报告
[Qqs
s8a @%^h|g8>Fu 123.entity 被审计单位
98UI]? 4 GAh\6ul 124.addressee of the audit report 审计报告的收件人
UHIXy#+o5 E*+]Iq1u 125.unqualified opinion 无保留意见
g12.4+ C7&L9k~jf 126.qualified opinion 保留意见
#VZ
js`d6 &m TYMpA 127.disclaimer of opinion 无法表示意见
F 9q!Upr_+ 1Z_ H%( 128.adverse opinion 否定意见
Ir5E*op7D :G
5O_T$ 查看《
注会考试《审计》中的128个英文单词(一) 》
;g<y{o"Q3p