61.assessed level of material misstatement risk 重大错报风险的评估水平
72 >/@ qY$/i# 62.simall business 小规模企业
zHvG3Ed@ Mk@%Wuxg2 63.accounting system
会计系统
OfGMeN6 Y5Jrkr)k 64.test of control 控制测试
%) 8 UyZG |/-H:\5 65.walk-through test 穿行测试
v-mhqhb 7 xm>+( 66.communication 沟通
p$
%D ;y"quJ'O 67.flow chart 流程图
fPW(hb; 4r'f/s8"# 68.reperformance of internal control 重新执行
I&O}U|l06 !B &%!06 69.audit evidence
审计证据
}<hyW9 m.A_u7D@ 70.substantive procedures 实质性程序
)a%kAUNj
*CtOQ 71.assertions 认定
^ LTKX`p L^zF@n^5A 72.esistence 存在
2'zYrdem t)Mi,ljY[ 73.occurrence 发生
~ g \GC
A\7qPfpG 74.completeness 完整性
Td !7Rx
_ Oy^)lF/ 75.rights and obligations 权利和义务
?|t9@r H#luG_) 76.valuation and allocation 计价和分摊
S~mpXH@ se1\<YHDS 77.cutoff 截止
S-\;f jh AF}6O(C~ 78.accuracy 准确性
A[@xTqs{{ |lOH
P A 79.classification 分类
#sK:q&/G` [80L|?, * 80.inspection 检查
OTNcNY ,Mp/Y>f 81.supervision of counting 监盘
11s*C # D/1f>sl 82.observation 观察
* 0GR
}k {>E`Zf: 83.confirmation 函证
_S[@d^c
Y o0Y
{k8 84.computation 计算
:eIu<_,} k%5o5Hx 85.analytical procedures 分析程序
`c zL$tN<P 7r?
s)ZV 86.vouch 核对
:qbbo~U 1d4?+[)gUv 87.trace 追查
i1"4ztZ 3
(De> gs$ 88.audit sampling 审计抽样
]\y:AkxhJ _<`j?$P 89.error 误差
tiI:yq0 Z9MT,
" 90.expected error 预期误差
lj{J w.t aB6F<"L, 91.population 总体
2nL[P#r l0^~0xlED 92.sampling risk 抽样风险
N<lO!x1[H* "Cz8nG 93.non- sampling risk 非抽样风险
K/+Y9JP9 xWv@PqXD 94.sampling unit 抽样单位
9U[
A
Hy _ ( 95.statistical sampling 统计抽样
{G:dhi dD
Qx[ 96.tolerable error 可容忍误差
=.Tc
l"O[ "Zo<$p3] 97.the risk of under reliance 信赖不足风险
BB&7VSgc- 5E|y5|8fb 98.the risk of over reliance 信赖过度风险
uTgvMkO i$GL]0 99.the risk of incorrect rejection 误拒风险
ev}lb+pr)_
}pOem} 100. the risk of incorrect acceptance 误受风险
.d)X.cO ]m _<lRye 101.working trial balance 试算平衡表
osS?SuQT E .DzFtc 102.index and cross-referencing 索引和交叉索引
hmfO\gc}y Vz(O=w= 103.cash receipt 现金收入
8U98`#
i O
_yk< 104.cash disbursement 现金支出
^W&qTSjh n-/{H4\ 105.bank statement 银行对账单
2$)xpET Z2HH&3HA 106.bank reconciliation 银行存款余额调节表
A2fc_A/a Sn(e@|!G 107.balance sheet date
资产负债表日
f@3?kM( @WmEcX| 108.net realizable value 可变现净值
C,2k W`[
V =Oo=&vA.oc 109.storeroom 仓库
x4$#x70? ?<YQ
%qaW7 110.sale invoice 销售发票
`Bw>0%. op\'T;xIu 111.price list 价目表
T*AXS|=ju 5crd.1@^ 112.positive confirmation request 积极式询证函
k[ {h$ 7gX#^YkE+k 113.negative confirmation request 消极式询证函
iJ&*H)}^ ,;&j*qFi 114.purchase requisition 请购单
~AqFLv/% AQx:}PO 115.receiving report 验收报告
z(00"ei F(!9;O5J] 116.gross margin 毛利
"s$$M\)T F.]D\"0` 117.manufacturing overhead 制造费用
Mj9Mv<io 3}
Xf 118.material requisition 领料单
;rH< *H2@lr
c 119.inventory-taking 存货盘点
apz)4%A |Ok@:Au 120.bond certificate 债券
|^S{vub kH.e"e 121.stock certificate 股票
G!G]*p5 6Z}8"VJr { 122.audit report 审计报告
PLb[U(~ o)V@|i0Js 123.entity 被审计单位
MWl2;qi vtA%^~0 124.addressee of the audit report 审计报告的收件人
fk6`DUBV 4#^E$N: 125.unqualified opinion 无保留意见
3i*HwEh H Q_IQ+ 126.qualified opinion 保留意见
s"'ns v@&UTU 127.disclaimer of opinion 无法表示意见
M ^89]woC rk E;OU 128.adverse opinion 否定意见
6zZT5
Kn 0xEr`]]U 查看《
注会考试《审计》中的128个英文单词(一) 》
85}S8\_u