61.assessed level of material misstatement risk 重大错报风险的评估水平
J[\8:qE _6aI>b#yL 62.simall business 小规模企业
<^e #Xi9O. 63.accounting system
会计系统
WvcPOt8Bp> d @b ]/ 64.test of control 控制测试
H 9?txNea {CgF{7` 65.walk-through test 穿行测试
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70 c$;Cpt@-j 67.flow chart 流程图
U@LIw6B!KL %^iBTfq2hc 68.reperformance of internal control 重新执行
1f$1~5Z ?Elt;wL( 69.audit evidence
审计证据
22E I`}"J 8HWEObRY 70.substantive procedures 实质性程序
]OC?g2&6 Z:VT%- 71.assertions 认定
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cM=_i{c }x"8v&3CM_ 73.occurrence 发生
DV!0zzJ VB=jKMi 74.completeness 完整性
CmtDfE Gr~J-#a3~D 75.rights and obligations 权利和义务
0BP=SCi <,&t}7M/: 76.valuation and allocation 计价和分摊
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S\@U3|Q5 @-O%u*%J 78.accuracy 准确性
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+QVYk" ;Hu`BFXyD 80.inspection 检查
*>jJ<8! JiX-t\V ~ 81.supervision of counting 监盘
IG4`f~k^ =qww|B92 82.observation 观察
:MF+`RpL E> YE3-] 83.confirmation 函证
KY9@2JG fczH^+mI 84.computation 计算
H `_{n< KtaoU2s 85.analytical procedures 分析程序
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I7 lkb,UL;V 86.vouch 核对
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4),v 87.trace 追查
O/fm/ ]mx1djNA 88.audit sampling 审计抽样
y+M9{[ i/O Bv^5L>JZ/ 89.error 误差
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Mu$"fYKf" UQJ 91.population 总体
[9~6, ;6 2Gn26L5 92.sampling risk 抽样风险
}IV=qW, <p#+('N` 93.non- sampling risk 非抽样风险
B?;P:!/1 #6 M3BF 94.sampling unit 抽样单位
9*? i89T :Gf 95.statistical sampling 统计抽样
#M[%JTTn uiaZ@ 96.tolerable error 可容忍误差
17!<8vIV$C \C"hL(4- 97.the risk of under reliance 信赖不足风险
Ji0FHa_ <!PbD 98.the risk of over reliance 信赖过度风险
_O`s;oc yzyK$WN\[3 99.the risk of incorrect rejection 误拒风险
i0&W}Bb' WdT iao,r 100. the risk of incorrect acceptance 误受风险
N"zm D8)6yPwE 101.working trial balance 试算平衡表
A_I\6&b4 :E2 ww` 102.index and cross-referencing 索引和交叉索引
vFi+ExBU e^or qw/I 103.cash receipt 现金收入
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OX` 104.cash disbursement 现金支出
J,t`ilT 6rN.)dL.#N 105.bank statement 银行对账单
>]ZW.?1h X`fer%` 106.bank reconciliation 银行存款余额调节表
fmv,)UP *Jg&:(#}<J 107.balance sheet date
资产负债表日
HEe_K!_ /2:s g1 108.net realizable value 可变现净值
4ms"mIt 6sNw#pqh 109.storeroom 仓库
T<o8lL G)&S%R!i\N 110.sale invoice 销售发票
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0G(|`xG1q ?~tx@k$;Es 112.positive confirmation request 积极式询证函
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PJp() 113.negative confirmation request 消极式询证函
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F+<Z%KuCu -BEd7@?A 116.gross margin 毛利
q;QE(}.g o8N,mGj} 117.manufacturing overhead 制造费用
cs*"9nKl !twYjOryH[ 118.material requisition 领料单
ev1:0P u4DrZ-v 119.inventory-taking 存货盘点
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`pfRY! N, 4hh? 123.entity 被审计单位
c uHF^l 5'n$aFqI 124.addressee of the audit report 审计报告的收件人
M# cJ&+rP \W7pSV-U 125.unqualified opinion 无保留意见
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t# aq- | 126.qualified opinion 保留意见
?vQ:z{BO ,iXQ"):!OB 127.disclaimer of opinion 无法表示意见
>O~ X u2+TK 128.adverse opinion 否定意见
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- #{@qC2!2/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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