61.assessed level of material misstatement risk 重大错报风险的评估水平
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L4u;|-znw 62.simall business 小规模企业
2aw&YZ&Xo }?F`t[+ 63.accounting system
会计系统
u%/fx~t$ acP+3u?r 64.test of control 控制测试
| Xi% PNF?;*`-{7 65.walk-through test 穿行测试
u]NZ`t%AP n% 'tKU\q 66.communication 沟通
v~3B:k:?l vu!d)Fy 67.flow chart 流程图
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V 68.reperformance of internal control 重新执行
Q|Y0,1eVp| $Nrm!/)*'} 69.audit evidence
审计证据
T9)nQ[ /+*#pDx/zW 70.substantive procedures 实质性程序
7cAXd#sI 4(}J.-B 71.assertions 认定
YjF|XPv+ l b*a2,MiM 72.esistence 存在
T _b^ Tc` LMi:%i%\ 73.occurrence 发生
~>O) |(moWY= 74.completeness 完整性
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~l 2%*MW"Q 75.rights and obligations 权利和义务
c4&' D;= H>9CW<8 76.valuation and allocation 计价和分摊
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Ol"3a| 77.cutoff 截止
ZyOv.,y ?D,=37 78.accuracy 准确性
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GEX:1K +_XmlX A3Z 80.inspection 检查
M(#m0xB ^7;JC7qmN 81.supervision of counting 监盘
Qk!;M| D=:04V}2+ 82.observation 观察
(~zd6C1. q-nSLE+_; 83.confirmation 函证
4Mk-2 Dx Y(cN}44 84.computation 计算
9/+Nj / Kp+CH7I* 85.analytical procedures 分析程序
V8eB$in rc+C?)S 86.vouch 核对
zF5uN:-s 3=-4%%[M@ 87.trace 追查
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Wv1v omWJJ|b~ 88.audit sampling 审计抽样
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x*BH+ Fnk_\d6Ma 89.error 误差
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pJN$ { 90.expected error 预期误差
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4f(Kt,0 91.population 总体
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x0d~i!d 92.sampling risk 抽样风险
cyxuK*x< wts=[U`( 93.non- sampling risk 非抽样风险
-v6M< L[5=h 94.sampling unit 抽样单位
JG{j)O|L (98Nzgxgx} 95.statistical sampling 统计抽样
iH^z:%dP ;n|^1S<[ 96.tolerable error 可容忍误差
eNiaM6(J NEa>\K<\ 97.the risk of under reliance 信赖不足风险
rJ KZ)N{ UT}i0I9 98.the risk of over reliance 信赖过度风险
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"UwH\T4I nx0K$Ptq 100. the risk of incorrect acceptance 误受风险
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!mXxAo Lg"C ] 102.index and cross-referencing 索引和交叉索引
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'? 103.cash receipt 现金收入
:$MG*/Q $=?@*p 104.cash disbursement 现金支出
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$J#| 105.bank statement 银行对账单
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wqSyuGf ioPUUUb) 106.bank reconciliation 银行存款余额调节表
|p$spQ a~8[<F omj 107.balance sheet date
资产负债表日
a1Qv@p^._b M:5b4$Qh< 108.net realizable value 可变现净值
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& 109.storeroom 仓库
Ytgj|@jsp UwC=1g U 110.sale invoice 销售发票
G9JAcO1 q\H[am 111.price list 价目表
?k(\ApVHj h;3cd0 112.positive confirmation request 积极式询证函
oPPX&e@=s] ZcYh) HD 113.negative confirmation request 消极式询证函
~)(\6^&=| -\#0]F:- 114.purchase requisition 请购单
XV^1tX>f{ [V:\\$ 115.receiving report 验收报告
} (!EuLL fU!<HDh 116.gross margin 毛利
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ux:P&+ 117.manufacturing overhead 制造费用
~Ch+5A; kY'T{Sm1^ 118.material requisition 领料单
\rPbK+G. I"KN"v^ 119.inventory-taking 存货盘点
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h 120.bond certificate 债券
<I"S#M7-s FN[{s 121.stock certificate 股票
EAeqLtFqs _SA5e3# 122.audit report 审计报告
;,]P=Ey a5w:u5 123.entity 被审计单位
RVeEkv[qp D.mHIsX6\ 124.addressee of the audit report 审计报告的收件人
i E CrI3s /@|/^vld 125.unqualified opinion 无保留意见
IUwm}9Q! &d|r~NhP 126.qualified opinion 保留意见
im @h -A]0 NB<A>baL* 127.disclaimer of opinion 无法表示意见
6"}?.E$ 5YrBW:_OI 128.adverse opinion 否定意见
FHV-BuH5 XU"~h64] 查看《
注会考试《审计》中的128个英文单词(一) 》
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