61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
1kpI?Plki 8]Pf:_e,+ 63.accounting system
会计系统
3] !(^N>V t`LH\]6@ 64.test of control 控制测试
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e L+,{*Uj[; 65.walk-through test 穿行测试
a%AU9?/q# ?832#a?FZ; 66.communication 沟通
cq 0jM;@d M*}o{E; 67.flow chart 流程图
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1P?. 68.reperformance of internal control 重新执行
D\k);BU~ TqlUe@E 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
nyIb8=f J@Li*Ypo 71.assertions 认定
o6q Qzk ZFRKh:| 72.esistence 存在
#&@&BlIe 7.5G4 73.occurrence 发生
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724,+2N 74.completeness 完整性
^|8cS0dK]Q <q!{<(: 75.rights and obligations 权利和义务
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Q?> J|ILG 76.valuation and allocation 计价和分摊
9`b*Y*d )X@(>b{ 77.cutoff 截止
5B51^" -Wmpj 78.accuracy 准确性
>Mn"k\j4 c`iSe$eS 79.classification 分类
F`-? 3]\3 im&|H- 80.inspection 检查
7Fq|Zc`P wo*/{KFvh 81.supervision of counting 监盘
9)=as/o Jus)cO#I 82.observation 观察
F~{4)` E&97;VH 83.confirmation 函证
_]<]:b g]3-:&F{c 84.computation 计算
xd>2TW l# fxc~5~$> 85.analytical procedures 分析程序
p}j{<y s6qe5[ 86.vouch 核对
g'mkhF( %~6+=*(\ 87.trace 追查
$mpfr#!&3o ncWASw` 88.audit sampling 审计抽样
:?60pu= 9 /9,[ A 89.error 误差
V,>#!zUv !1!uB } 90.expected error 预期误差
MxCs0::w 2[WQq)\ 91.population 总体
#Uudx~b '2%hc\P6P 92.sampling risk 抽样风险
2)U3/TNe C#gQJ=!B 93.non- sampling risk 非抽样风险
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IS ` GM@TWwG-B 94.sampling unit 抽样单位
zis-}K< ^tpy8TQ 95.statistical sampling 统计抽样
w|>Y&/IX z9VQsC'K 96.tolerable error 可容忍误差
3Hq0\Y"Y PZ"xW0"- 97.the risk of under reliance 信赖不足风险
Ue8_Q8q5 5xRh'Jkyb 98.the risk of over reliance 信赖过度风险
N`#v"f<~Q }3+q}_3 99.the risk of incorrect rejection 误拒风险
+|o-lb y{kXd1, 100. the risk of incorrect acceptance 误受风险
H 9&?<j1n 'dBzv>ngD 101.working trial balance 试算平衡表
XbHcd8N T S?D2`b 102.index and cross-referencing 索引和交叉索引
BURiLEYZl $bMeL7CN 103.cash receipt 现金收入
}}ogdq 'W$qi@f_s 104.cash disbursement 现金支出
{VI%]n{M G"J6X e 105.bank statement 银行对账单
(spX3n%p E{j6OX\ 106.bank reconciliation 银行存款余额调节表
|>[w$ uD. 0?*_ 107.balance sheet date
资产负债表日
vnIxI a $bD!./fl 108.net realizable value 可变现净值
m@jOIt!< 6.ap^9AD 109.storeroom 仓库
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OUp8QQ RPLr7Lb 110.sale invoice 销售发票
!CEF@J $'e.bh 111.price list 价目表
dedi6Brl u} KiSZxt 112.positive confirmation request 积极式询证函
o6{XT.z5qx w $2-t 113.negative confirmation request 消极式询证函
}P^n / B{zIW'Ld 114.purchase requisition 请购单
ti'OjoJL 4N*^% 115.receiving report 验收报告
^B5Hjf9 C?b Mj[$ 116.gross margin 毛利
L@v0C) {9P<G]Z 117.manufacturing overhead 制造费用
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@(D 118.material requisition 领料单
3fBq~ Q Ws(BouJ 119.inventory-taking 存货盘点
Ot v{#bB$ =#1/<q)L 120.bond certificate 债券
heRQ|n.Dz) <Qwi 0$ 121.stock certificate 股票
d[ {=/~0 L V9\ 122.audit report 审计报告
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?5Lom#^ 123.entity 被审计单位
$KtMv +m" M"~B_t,Nw 124.addressee of the audit report 审计报告的收件人
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(xL 125.unqualified opinion 无保留意见
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S*; <$ '#@jW 126.qualified opinion 保留意见
bp5hS/A^1w ! a1j c_ 127.disclaimer of opinion 无法表示意见
LG51e7_gFi Rk`c'WP0* 128.adverse opinion 否定意见
zYH6+!VBH# AvH/Q_-b 查看《
注会考试《审计》中的128个英文单词(一) 》
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