61.assessed level of material misstatement risk 重大错报风险的评估水平
^@lg5d3F }_(^/pnk 62.simall business 小规模企业
OMI!=Upz LYg$M@ 63.accounting system
会计系统
A2:){`Mw :#:O(K1PW 64.test of control 控制测试
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<r_ s8Ry}{ 65.walk-through test 穿行测试
3r:)\E+Q_ :8Ts'OGwI 66.communication 沟通
- b\V(@5 |;u%JW$4 67.flow chart 流程图
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p $1Rgm\ 68.reperformance of internal control 重新执行
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ivqe"m 69.audit evidence
审计证据
x$?7)F&z JRjMt-7H_ 70.substantive procedures 实质性程序
@W\4UX3dK a$zm/ 71.assertions 认定
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~)SCN>- 72.esistence 存在
kH8$nk eev m7wc)"`t 73.occurrence 发生
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74.completeness 完整性
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s39U' 75.rights and obligations 权利和义务
M`+e'vdw YUVc9PV)Ws 76.valuation and allocation 计价和分摊
^o6)[_L akvwApn5 77.cutoff 截止
/=YqjZTCq 7hN6IP*so 78.accuracy 准确性
F'>GN}n ZA_zKJ[[7 79.classification 分类
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/UN 80.inspection 检查
"gbnLKs ,hTwNVWI9 81.supervision of counting 监盘
o(d_uJOB *0&4mi8 82.observation 观察
uO _,n uVq5fT`B 83.confirmation 函证
3:~l2KIP4 <5ft6a2fQ 84.computation 计算
H#|Z8^ *Ds >^H'ZYzw 85.analytical procedures 分析程序
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86.vouch 核对
.kbr?N,' ])QO% 87.trace 追查
E)80S.V 9QOr,~~s 88.audit sampling 审计抽样
|z#m ~X~xE]1o|U 89.error 误差
,a9D~i 9R uP(B<NfL:' 90.expected error 预期误差
z{`6# A{4G@k+#d 91.population 总体
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93.non- sampling risk 非抽样风险
dXhCyr%"6 JtYYT/PB 94.sampling unit 抽样单位
95$pG/o 462!;/y 95.statistical sampling 统计抽样
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1ft ^sT+5M^ 96.tolerable error 可容忍误差
h9<mThvgn Mt[Bq6}ZD 97.the risk of under reliance 信赖不足风险
e0v9uQ%F5 QIij>!c4 98.the risk of over reliance 信赖过度风险
H5AK n*'7 ERfd7V<c> 99.the risk of incorrect rejection 误拒风险
} g3HoFC ?jNF6z*M6 100. the risk of incorrect acceptance 误受风险
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/'Quu)~ UM4@H1 102.index and cross-referencing 索引和交叉索引
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"Xn 103.cash receipt 现金收入
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# 104.cash disbursement 现金支出
'GV&] hi ;WFyJTu 105.bank statement 银行对账单
E/wQ+rv |u^)RB 106.bank reconciliation 银行存款余额调节表
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QT"R 9,S,NvSq 107.balance sheet date
资产负债表日
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iOiyt $xRo<,OV+ 108.net realizable value 可变现净值
U;';"9C2> y\F`B0#$ 109.storeroom 仓库
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H<$ +U 110.sale invoice 销售发票
Jj=yG"$! $"Y3mD}?L 111.price list 价目表
}': EJ~H ?-pxte8 112.positive confirmation request 积极式询证函
tv 4s12& F1 <489 113.negative confirmation request 消极式询证函
{ A:LAAf[6 W ;fH&r)d@ 114.purchase requisition 请购单
5h|'DOx|o *TJBPM, 115.receiving report 验收报告
X!U]`Qh /yx=7< 116.gross margin 毛利
2-8YSHlh zo_k\K`{@ 117.manufacturing overhead 制造费用
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8R |9+bSH9 118.material requisition 领料单
,]f) ,;= i'M^ez)u 119.inventory-taking 存货盘点
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@kwLBAK}@ k!Vn4?B"k 121.stock certificate 股票
*w=z~Jq^R" G+ :bL S#: 122.audit report 审计报告
"I5uDFZR& a;56k 123.entity 被审计单位
D4AEZgC F, X"kXNKV/n 124.addressee of the audit report 审计报告的收件人
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btUq 125.unqualified opinion 无保留意见
BD hLz uPFRh~ (b 126.qualified opinion 保留意见
_mw13jcN] La\Q'0 127.disclaimer of opinion 无法表示意见
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R/W9i j?=V tVP 128.adverse opinion 否定意见
63.( j P1; nARxn#<+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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