61.assessed level of material misstatement risk 重大错报风险的评估水平
1l/AKI(! 5/B#) gm 62.simall business 小规模企业
K,f* SXM 9ZDVy7m\i- 63.accounting system
会计系统
&
u$(NbK Hp btj 64.test of control 控制测试
ePp[m
zg6 J| SwQE~
65.walk-through test 穿行测试
t=n+3`g {Q5KV%F_ 66.communication 沟通
}#yU'#|d |',
M_
e] 67.flow chart 流程图
K;oV"KRK I@n*[EC 68.reperformance of internal control 重新执行
&Nc[$H7< <7=&DpjI7F 69.audit evidence
审计证据
(VgNb&Yo9 QVIcb;&:} 70.substantive procedures 实质性程序
gjW\
XY UTZ776`S&X 71.assertions 认定
DH5bpg&T 7\
mDBG 72.esistence 存在
w#*/ y?"D M_k`%o 73.occurrence 发生
-=>sTMWpr wJ6_I$> 74.completeness 完整性
/"=29sWB B@-|b 75.rights and obligations 权利和义务
?4^};wDb2 {!L=u/qs" 76.valuation and allocation 计价和分摊
0|g[o:;fl_ :'Zx
{F` 77.cutoff 截止
6\NvG,8 "tqnx?pM 78.accuracy 准确性
YWEYHr;%^? H#OYw#L"u 79.classification 分类
J*5hf: ?i H4t)+(:D' 80.inspection 检查
lbRzx4=\y k@S)j< 81.supervision of counting 监盘
9I85EcT^4" Us'Cs+5XcG 82.observation 观察
".gNeY6)x KYp[Gs 83.confirmation 函证
nE_Cuc>K\ Hb+X}7c$ 84.computation 计算
le.anJAr a0PE^U 85.analytical procedures 分析程序
Oukd_Ryf @Tm`d ?^ 86.vouch 核对
cS4DN `?l3Ct* 87.trace 追查
?=<~^Lk CphF
v!k'Z 88.audit sampling 审计抽样
S_6g~PHsr \wYc1M@7V 89.error 误差
?\ZL#)hr"p C8ZL*9U 90.expected error 预期误差
=~&VdPZ
;+a2\j+ 91.population 总体
&:<, c12 hUh+JW 92.sampling risk 抽样风险
5Tedo~v YScvyh?E 93.non- sampling risk 非抽样风险
P;73Hr[E# M ,`w A 94.sampling unit 抽样单位
}9^@5!qX A{N\) 95.statistical sampling 统计抽样
V7EQ4Om:It yI&9\fn 96.tolerable error 可容忍误差
\w%@?Qik ,beS0U] 97.the risk of under reliance 信赖不足风险
"oR@JbdX cLG6(<L 98.the risk of over reliance 信赖过度风险
8#w)X/ k=$AhT=e}n 99.the risk of incorrect rejection 误拒风险
Q,gLi\siI le8 #Z}p 100. the risk of incorrect acceptance 误受风险
d1c0l{JV3
/`3#4=5- 101.working trial balance 试算平衡表
eklgLU-+fW 5pfYEofK[ 102.index and cross-referencing 索引和交叉索引
:Wc_Utt u#@RM^738d 103.cash receipt 现金收入
5wv fF.v |
&7S8Q 104.cash disbursement 现金支出
BRzfic:e Z+4D.bA 105.bank statement 银行对账单
o:~
LF6A- 2%]Z
Kd 106.bank reconciliation 银行存款余额调节表
Z.1>
kZ LHk
Q'O0 107.balance sheet date
资产负债表日
/&^W#U$4 rzUlO5?R= 108.net realizable value 可变现净值
0
ipN8P
g+ [%pRfjM 109.storeroom 仓库
2'] KTHm D=+NxR[ 110.sale invoice 销售发票
r^1+cwy/7P 5)
UQWnd5 111.price list 价目表
}r%X`i|
'V
(,.' 112.positive confirmation request 积极式询证函
A&"%os vUesV%9hq 113.negative confirmation request 消极式询证函
++jAz<46 -oP'4QVb 114.purchase requisition 请购单
,R2U`EO; b~w=v_[(I 115.receiving report 验收报告
WQ6"0*er !h`kX[: 116.gross margin 毛利
2VGg 6% f-SuM% S_ 117.manufacturing overhead 制造费用
g[[;w*;z )Xtnk 118.material requisition 领料单
A/}W&bnluD j Ux
z 119.inventory-taking 存货盘点
B*3Y!! [yS#O\$'e 120.bond certificate 债券
[eUftr9&0 qfo
D 121.stock certificate 股票
t#i,1a
HA j)C:$ 122.audit report 审计报告
.(CP. d =
ieag7! 123.entity 被审计单位
D5,P)[ om h{0jA0 124.addressee of the audit report 审计报告的收件人
c>"cX& p-SJ6Gg
9 125.unqualified opinion 无保留意见
_zWfI.o /Q{P3:k 126.qualified opinion 保留意见
tmUFT 2lVHZ\G 127.disclaimer of opinion 无法表示意见
YXo|~p;=Y Iw<i@=V 128.adverse opinion 否定意见
TuDE@ gq( GH1"xR4! 查看《
注会考试《审计》中的128个英文单词(一) 》
W ~f(::