61.assessed level of material misstatement risk 重大错报风险的评估水平
B0c} 5V UQ|zS
alv, 62.simall business 小规模企业
^H+j;K{5, bw*@0; 63.accounting system
会计系统
-X@;"0v QN(f8t( 64.test of control 控制测试
TJtW?c7 {d$S~ 65.walk-through test 穿行测试
T0_9:I`& A>L(#lz#ek 66.communication 沟通
V mQ7M4j* -
Pz
)O@ ; 67.flow chart 流程图
PMZdz>>T v)JQb-< 68.reperformance of internal control 重新执行
K*J8(/WkD |Y<ca 69.audit evidence
审计证据
V>P\yr? tC+9W1o 70.substantive procedures 实质性程序
@"9y\1u bcpH|}[F) 71.assertions 认定
81a&99
k# Y=G *[G# 72.esistence 存在
i:#R
U^R F *;
+-e 73.occurrence 发生
Pi?*rr5WZ 6\86E$f=h 74.completeness 完整性
2W
pe(
\( 5q]u: 75.rights and obligations 权利和义务
'D(Hqdr;: s)=L6t^a6 76.valuation and allocation 计价和分摊
v%3)wD nVG\*#*]| 77.cutoff 截止
if5Y!Tx?G >1ZMQgCG 78.accuracy 准确性
+bm2vIh$ wri[#D { 79.classification 分类
}sy3Mrb zi>f436- 80.inspection 检查
}VR&*UJE 7k6rhf7H 81.supervision of counting 监盘
tBBN62^X `@.YyPxX\ 82.observation 观察
`M>{43dj q\#3G 83.confirmation 函证
q){]fp.,@ !^axO 84.computation 计算
0'97af &s/aJgJhp 85.analytical procedures 分析程序
SATZ! qUtVqS 86.vouch 核对
Q
X@&~
FA{I
S0 87.trace 追查
]VJcV.7` !+)$;` 88.audit sampling 审计抽样
M`?/QU~ LO"HwN43h 89.error 误差
y6*i/3 62(WZX%b 90.expected error 预期误差
SgXXitg9+ 0^ (.(: 91.population 总体
FeV=4tsy A v2 _A 92.sampling risk 抽样风险
n;rOH[P OD1ns 93.non- sampling risk 非抽样风险
==FzkRA) BC$In! 94.sampling unit 抽样单位
VDnAQ[T@d KktTR`W 95.statistical sampling 统计抽样
WZO#(eO` iBUf1v 96.tolerable error 可容忍误差
aRG[F*BY E"G._<3J8 97.the risk of under reliance 信赖不足风险
5h{Hf]A N ZlJ_[\$C 98.the risk of over reliance 信赖过度风险
;?:,L +V'r>C: 99.the risk of incorrect rejection 误拒风险
+^69>L2V |x5w;= 100. the risk of incorrect acceptance 误受风险
]ipVN [\.>BK 101.working trial balance 试算平衡表
;%k%AXw uk'<9g^ 102.index and cross-referencing 索引和交叉索引
2! 6Kzq
gSe{S 103.cash receipt 现金收入
rLKDeB hXrvb[6 104.cash disbursement 现金支出
L0_=R;.< *(k=!`4( 105.bank statement 银行对账单
nVM`&azD gRqz8UI 106.bank reconciliation 银行存款余额调节表
33;
|52$ 9Akwr
} 107.balance sheet date
资产负债表日
ah<f&2f Rw\DJJrz 108.net realizable value 可变现净值
#&5\1Qu eD(a
+El} 109.storeroom 仓库
+_}2zc4 R;.WOies4 110.sale invoice 销售发票
/nmfp&@ ./g#< 111.price list 价目表
CKR9APkv >S3 >b 112.positive confirmation request 积极式询证函
|$w-}$jq5 VN".NEL 113.negative confirmation request 消极式询证函
O0l;Qi H5%I?ZXw4 114.purchase requisition 请购单
uJ y@ ,Z^GN%Q7a 115.receiving report 验收报告
f
0#V^[%Q VsMN i#? 116.gross margin 毛利
bb
M
!<&F (1HN, iJy 117.manufacturing overhead 制造费用
$.cGRz 1&As:kv5I 118.material requisition 领料单
$G}Q}f >k#aB.6 119.inventory-taking 存货盘点
24Tw1'mW ;C<A} 120.bond certificate 债券
CKur$$B bDNd
m- 121.stock certificate 股票
w#$k$T) h
zH5K 122.audit report 审计报告
#lC{R^SL j%h
Y0
123.entity 被审计单位
=+L>^w#6= $g^;*>yr 124.addressee of the audit report 审计报告的收件人
<KA@A} }.vy|^X 125.unqualified opinion 无保留意见
]rm=F]W/n TDGzXJf[ 126.qualified opinion 保留意见
K7Vr$,p aKy|$
{RC 127.disclaimer of opinion 无法表示意见
!R@4tSu z~5'p(|@f 128.adverse opinion 否定意见
*X-$*
~J0 u"T^DrRlQ 查看《
注会考试《审计》中的128个英文单词(一) 》
~k(Ez pn#