61.assessed level of material misstatement risk 重大错报风险的评估水平
Da,&+fZI! N
<pbO#e 62.simall business 小规模企业
lpEDPvD_Vm
Q&+c.S 63.accounting system
会计系统
|6B6?' Xm[Czd]% 64.test of control 控制测试
-l.pA(O \C\gn]Z 65.walk-through test 穿行测试
F2oJ]th.3 Ku%6$C!, 66.communication 沟通
3YTIH2z5 +J40wFI:y 67.flow chart 流程图
~u/@rqF ],?pe 68.reperformance of internal control 重新执行
nu 7lh6o= wA0eG@xi) 69.audit evidence
审计证据
1KJZWZy dF2@q@\.+ 70.substantive procedures 实质性程序
B82,.? vo b$iS`>= 71.assertions 认定
h;n\*[fDc +{&+L0DfH~ 72.esistence 存在
:_c*m@=z( 2NR7V*A 73.occurrence 发生
(@?eLJlT 6:RMU 74.completeness 完整性
u`p_.n:5) !"(u_dFw 75.rights and obligations 权利和义务
9 }n,@@ 97x%2.\: 76.valuation and allocation 计价和分摊
] piM
/v\ H0tF 77.cutoff 截止
"z/V%ZK~f z_)`g`($ 78.accuracy 准确性
("F
)
5vGioO 79.classification 分类
#O6
EP#B pU DO7Q] 80.inspection 检查
$F1_^A[ T/7vM 6u
81.supervision of counting 监盘
T:n<db,Px zn[QvY 82.observation 观察
V#H8d_V z"av|(?d 83.confirmation 函证
}MjQP R 1*#bfeoM 84.computation 计算
9i[4"&K ;r@!a!NLB 85.analytical procedures 分析程序
l
qXc o#dcD?^ 86.vouch 核对
4zX=3iBt aL 8Gnqf2 87.trace 追查
YME[%c2x =?+w)(*0c 88.audit sampling 审计抽样
wEK%T P4 ?+Hp?i$1 89.error 误差
mLULd} g/o 2mLUdx~c 90.expected error 预期误差
DOT=U
_ rkq)&l=ny 91.population 总体
q'2`0MRa
9^p32G 92.sampling risk 抽样风险
W7W3DBKtSm ;fkSrdj 93.non- sampling risk 非抽样风险
RCCv>o D8EeZUqU 94.sampling unit 抽样单位
km}MqBQl 2J&XNV^tJ 95.statistical sampling 统计抽样
m
6eFXP1U Q-jf8A] 96.tolerable error 可容忍误差
>.n;mk u'=(&>< 97.the risk of under reliance 信赖不足风险
'hy?jQ'|e UIz:=DJ 98.the risk of over reliance 信赖过度风险
|a>}9:g,=* hXPocP 99.the risk of incorrect rejection 误拒风险
Z/n3aYM Wge ho 100. the risk of incorrect acceptance 误受风险
8Kk3_ y
_2#zeT5 101.working trial balance 试算平衡表
2aFT<T0 }E,jR=@ 102.index and cross-referencing 索引和交叉索引
=hPG_4# F G3Sk!O6 103.cash receipt 现金收入
x'zihDOI U @)
k3^ 104.cash disbursement 现金支出
<_>.!9q q[Vi[b^
F 105.bank statement 银行对账单
}$<^wt .hc|t-7f 106.bank reconciliation 银行存款余额调节表
Rnzqw,q g;l'VA3v 107.balance sheet date
资产负债表日
MSK'2+1T@g ' *}^@[& 108.net realizable value 可变现净值
i,([YsRuou ,%[LwmET 109.storeroom 仓库
)
b/n)%6 Ri;=aZ5m 110.sale invoice 销售发票
xv^Sh}\} WN$R[N 111.price list 价目表
>dyhox2*" |PI)A` 112.positive confirmation request 积极式询证函
Q
js2hj-$ %
Oz$_Xe 113.negative confirmation request 消极式询证函
tp%|AD"
Q!YF!WoBX 114.purchase requisition 请购单
3mk=ZWwv Jc`Rs"2 115.receiving report 验收报告
;i.I&*t <{E;s)hD? 116.gross margin 毛利
.N/GfR`0/< _2
]O^$L 117.manufacturing overhead 制造费用
>6OCKl u1tq2"D8 118.material requisition 领料单
B*y;>q "{U v#iFQVBq 119.inventory-taking 存货盘点
ud yAP> `0Yt1Z& 120.bond certificate 债券
G4O,^ v;Q .F4oo = 121.stock certificate 股票
c[&d @ {a]pF.^kf 122.audit report 审计报告
M8\G>0Hc6 HmhUc,EC 123.entity 被审计单位
"|F.'qZrm #m[vn^8B]y 124.addressee of the audit report 审计报告的收件人
ri#,ec|J ,>&?ty9o 125.unqualified opinion 无保留意见
/.7$`d ~l(G6/R 126.qualified opinion 保留意见
SrdE>fNbs 3aEt>x 127.disclaimer of opinion 无法表示意见
1a5?)D =
vY]G5y 128.adverse opinion 否定意见
F='Xj@&O `@4 2jG}* 查看《
注会考试《审计》中的128个英文单词(一) 》
Sc% a
J1