61.assessed level of material misstatement risk 重大错报风险的评估水平
RLOB f^@`[MJj1C 62.simall business 小规模企业
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v_ 63.accounting system
会计系统
6q RZ#MC rj& 64.test of control 控制测试
Wky=]C% ?dP3tLR 65.walk-through test 穿行测试
WHk/Rg%< ]1>U@oK 66.communication 沟通
*G7$wW:? OM*N) * 67.flow chart 流程图
2cY7sE068 J)vP<.3: 68.reperformance of internal control 重新执行
8aQ\Yx zA=gDuy3@ 69.audit evidence
审计证据
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|v#N 70.substantive procedures 实质性程序
`X'-4/Y 2siUpmX 71.assertions 认定
D_ybgX?0: -Qgu6Ty 72.esistence 存在
jFf2( AR S/Pffal 73.occurrence 发生
B- =*"H?q +h_'hz&HlS 74.completeness 完整性
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ES 75.rights and obligations 权利和义务
+e+hIMur u;18s-NY 76.valuation and allocation 计价和分摊
s.&ewf\ Z[<rz6%cB 77.cutoff 截止
<yz)iCU? t-*oVX3D 78.accuracy 准确性
0Aw.aQ~E8i pMnkh}Q# 79.classification 分类
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80.inspection 检查
0i/l2&x*k] iD+Q\l;% 81.supervision of counting 监盘
yb*P&si5bY zim]3%b*A; 82.observation 观察
S^'?sfq *ci,;-*C 83.confirmation 函证
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aw1Nr 84.computation 计算
=$;i xvOGE]n 85.analytical procedures 分析程序
(1p[K-J)r &0Yv*,4] 86.vouch 核对
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;7 . #`lW7 87.trace 追查
M>^Ho2 0PO'9# 88.audit sampling 审计抽样
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##-fv] Q/&H3N 89.error 误差
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FEQLj 90.expected error 预期误差
IH8^ fyQ` F`KA^ZI 91.population 总体
qXPjxTg{[ >ly`1t1 92.sampling risk 抽样风险
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[) 93.non- sampling risk 非抽样风险
#ky]@vyO vHSX3\( 94.sampling unit 抽样单位
p.^glz >B +M-x*;. 95.statistical sampling 统计抽样
l]D?S]{a !i=LQUi. 96.tolerable error 可容忍误差
spter35b[ ^Uss?)jN4 97.the risk of under reliance 信赖不足风险
YCZl1ry:V= ,5^XjU3c= 98.the risk of over reliance 信赖过度风险
;1PnbU b .v;$sst5y 99.the risk of incorrect rejection 误拒风险
$/^DY& LdxrS5 100. the risk of incorrect acceptance 误受风险
{`5Sh1b U5Say3r 101.working trial balance 试算平衡表
dU%Q=r8R IGz92&y 102.index and cross-referencing 索引和交叉索引
pJ35M G?$|aQ0j 103.cash receipt 现金收入
&5>R>rnB 5ZeE& vG2 104.cash disbursement 现金支出
NFq&a i MTJ ."e<B 105.bank statement 银行对账单
[@d$XC]Qz 5|S|S))_Q 106.bank reconciliation 银行存款余额调节表
7x`dEi< c"`o V! m 107.balance sheet date
资产负债表日
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o 108.net realizable value 可变现净值
U6^x(2De Sq^f}q 109.storeroom 仓库
A;~lG3j4 y)iT-$bQ 110.sale invoice 销售发票
qgREkb0 H]&a}WQ_ 111.price list 价目表
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?{W@ !$&k@#v: 112.positive confirmation request 积极式询证函
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tA? r}kQ<SRx 113.negative confirmation request 消极式询证函
f P'qUN tPu0r],`o 114.purchase requisition 请购单
Y_m/? [: wh4ik`S 1 115.receiving report 验收报告
A9Cq(L_H (A!+$}UR 116.gross margin 毛利
9))E\U Bk,:a, 117.manufacturing overhead 制造费用
0/{$5gy& | R MIV 118.material requisition 领料单
kU uDA><1 LxD >eA 119.inventory-taking 存货盘点
u,h ,;'J ]O%wZIp\P 120.bond certificate 债券
)_[eqr Md!L@gX6< 121.stock certificate 股票
b6KO_s:'g `re9-HM 122.audit report 审计报告
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7:Ba ey 'x3s_ 123.entity 被审计单位
uu08q<B5b) b*C\0D 124.addressee of the audit report 审计报告的收件人
ahezDDR-.i 6T3uv,2 125.unqualified opinion 无保留意见
y3!r;>2k= 3&H#LGoV$ 126.qualified opinion 保留意见
bbGSh|u+P ,&+"|,m 127.disclaimer of opinion 无法表示意见
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= :{#%_^}k 128.adverse opinion 否定意见
&)(>e}es :X1~ 查看《
注会考试《审计》中的128个英文单词(一) 》
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