61.assessed level of material misstatement risk 重大错报风险的评估水平
CuRYtY@9 .Ymoh>JRL 62.simall business 小规模企业
ecIxiv\ cn (-{dCXM 63.accounting system
会计系统
I]N?}]uZ D?~`L[}I!} 64.test of control 控制测试
BeZr5I"`} Zh. 5\&bm 65.walk-through test 穿行测试
B3
[;}8u> ju#/ {V;D
66.communication 沟通
bqpy@WiI S F VBuCi?W 67.flow chart 流程图
b%<-(o/ Wr"-~PP 68.reperformance of internal control 重新执行
A&_H%]{<: -'b
tKz*9 69.audit evidence
审计证据
E
O^j,x g 8'J"+TsOW 70.substantive procedures 实质性程序
,Cx @]] [#$: X+lw 71.assertions 认定
F9(*MP| nDx}6}5) 72.esistence 存在
.s-X%%e\ T+p?VngF 73.occurrence 发生
t.|b285e EJ7}h?a]U_ 74.completeness 完整性
>Qg`Us#y 0Q>f,}W%> 75.rights and obligations 权利和义务
p^PAbCP'|3 ~bU!4P}4j 76.valuation and allocation 计价和分摊
4PG]L`J{ 2(V;OWY(@ 77.cutoff 截止
KhK:%1po %9ef
[,WT 78.accuracy 准确性
TZ8:3ti iX4?5yz~< 79.classification 分类
h^ wu8E 5, 80.inspection 检查
Wt=QCu
tt (ZR+(+i, 81.supervision of counting 监盘
r|2Y|6@ ?;NC(Z, 82.observation 观察
!p$z8~ Ax &Z= 83.confirmation 函证
6qfL-( G %Wy$m?gD 84.computation 计算
x {Z_rD ;{mKt%# 85.analytical procedures 分析程序
()K,~ 67Z@Hg 86.vouch 核对
+>BLox6 C+\c(M a 87.trace 追查
ia#Z$I6 aH7i$U& 88.audit sampling 审计抽样
t"[x x_i t[$C r; 89.error 误差
)BI6nU ^Pqj*k+F 90.expected error 预期误差
/[
_aw&W}Z 9z>I&vcX 91.population 总体
hgt@Mb #O3Y#2lI 92.sampling risk 抽样风险
^5j+O.zgN \@IEqm6 93.non- sampling risk 非抽样风险
-3-*T) \*] l'>x1 94.sampling unit 抽样单位
Cu*+E%P9` Zj,1)ii 95.statistical sampling 统计抽样
Mf 'T\^-! LIzdP,^pc 96.tolerable error 可容忍误差
byALM 1+wmR4o 97.the risk of under reliance 信赖不足风险
_:(RkS!x >uHU3<2& 98.the risk of over reliance 信赖过度风险
SrlTwcD @\{L%y%a0 99.the risk of incorrect rejection 误拒风险
PeD>mCvL" z$#q'
+$ 100. the risk of incorrect acceptance 误受风险
GWb=X cx
AT@m_d 101.working trial balance 试算平衡表
`" BFvF# Vl"20): 102.index and cross-referencing 索引和交叉索引
m
ab921-n ~SKV% 103.cash receipt 现金收入
eBUexxBY `^3 N|76Y 104.cash disbursement 现金支出
N{/):O }ST
TDq4 105.bank statement 银行对账单
Ag[Zs%X JATW'HWC|I 106.bank reconciliation 银行存款余额调节表
"==fWf ?w^MnK0U) 107.balance sheet date
资产负债表日
q<Tx'Y a <V[Qs3uo( 108.net realizable value 可变现净值
1f3c3PJ c5 ^CWk K 109.storeroom 仓库
^/'zU, h
J~Na\?w 110.sale invoice 销售发票
eyM<#3\\S }%^N9AA8 111.price list 价目表
YK xkO SSr#MIS? 112.positive confirmation request 积极式询证函
+Tf4S
J .wH`9aq;5@ 113.negative confirmation request 消极式询证函
pCacm@(hG P8&BtA 114.purchase requisition 请购单
hQWo ]WF(J B3AWJ1o 115.receiving report 验收报告
9w)W| 9 1>~b
zXY# 116.gross margin 毛利
|B{@noGX T`ofj7$: 117.manufacturing overhead 制造费用
e4h9rF{Cxn Py@/\V 118.material requisition 领料单
LyR bD$m }}?,({T|n 119.inventory-taking 存货盘点
1hTE^\W 4D'AAr57 120.bond certificate 债券
?hC,49 o
;[?b'\[d 121.stock certificate 股票
T]_]{%z 4Tdp;n\F 122.audit report 审计报告
s(.H"_a 0jJ:WPR 123.entity 被审计单位
=)c^ik%F& twWzS
4; 124.addressee of the audit report 审计报告的收件人
f(Su FF5|qCV/z 125.unqualified opinion 无保留意见
mb\"qD5 ?zk#}Ex1 126.qualified opinion 保留意见
=&K8~
1m~-q4D)V 127.disclaimer of opinion 无法表示意见
7g7[a/Bts 6 l,8e
v 128.adverse opinion 否定意见
z7X,5[P 7 /6Zp? 查看《
注会考试《审计》中的128个英文单词(一) 》
F
tS"vJ\