61.assessed level of material misstatement risk 重大错报风险的评估水平
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`H*s@ 62.simall business 小规模企业
Cm>8r5LG [f^~Z'TIN/ 63.accounting system
会计系统
Qx$Yj <r9J+xh*p 64.test of control 控制测试
i1u &-#k XnV|{X%]U 65.walk-through test 穿行测试
(\M&/X~q ~I2IgEj>] 66.communication 沟通
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B*,9{ g0m/ `/0X].s#o 68.reperformance of internal control 重新执行
.wYx_ Y#C=ku 69.audit evidence
审计证据
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aS:17+! 70.substantive procedures 实质性程序
-s4qm)\ Ujb||(W 71.assertions 认定
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y 72.esistence 存在
2I6 c7H s Vk8:;Hj 73.occurrence 发生
vhdT"7`U yQ6{-:`) 74.completeness 完整性
\y#gh95 R6CxNPRJ 75.rights and obligations 权利和义务
NCX!ss tUL(1:-C 76.valuation and allocation 计价和分摊
wGAN"K:e [WC-EDO2lb 77.cutoff 截止
Nqewtn9n Cv~ t~ 78.accuracy 准确性
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8T]F +-`Q}~s+ 79.classification 分类
A10/"Ec<u Q]7r?nEEhW 80.inspection 检查
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OC CKrh14ul 81.supervision of counting 监盘
Cz m`5 - C8h$P 82.observation 观察
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3y ,* 83.confirmation 函证
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84.computation 计算
% e:VeP~ NCl$vc;, 85.analytical procedures 分析程序
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\- e#SNN-hKsJ 86.vouch 核对
N2xgyKy~ 0.bmVN< 87.trace 追查
H&`p9d*(e K|E}Ni 88.audit sampling 审计抽样
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;!=7y7Y 89.error 误差
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}=;N3Q" #y 3-~_F*%ST 91.population 总体
~Og'IRf nD!C9G#oS 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
,HY z-sK. +#,t 94.sampling unit 抽样单位
,5H$Tm,6\S _N0x&9S$ 95.statistical sampling 统计抽样
J1yy6Wq3[ o7&Z4(V 96.tolerable error 可容忍误差
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Q}xj !W{|7Es?. 97.the risk of under reliance 信赖不足风险
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Su-LZ'C\ bP(V#6IJ8 99.the risk of incorrect rejection 误拒风险
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vEG%Y 100. the risk of incorrect acceptance 误受风险
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y/4 4((O Uw<Lt"ls. 102.index and cross-referencing 索引和交叉索引
JxNjyw cD-\fRBGK 103.cash receipt 现金收入
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y7VIh| pi3Z)YcT 104.cash disbursement 现金支出
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jM&9 105.bank statement 银行对账单
*M6M'>Tin d cYUw] 106.bank reconciliation 银行存款余额调节表
0'c<EJ _av%`bb&z9 107.balance sheet date
资产负债表日
FV! FzFY2h;n]B 108.net realizable value 可变现净值
?Ju=L| /,c9&it(M 109.storeroom 仓库
80c\O-{ +twJHf_U 110.sale invoice 销售发票
X];a(7+2 d+ql@e ] 111.price list 价目表
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R[DT04 112.positive confirmation request 积极式询证函
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R.,<DQM f:=q=i 113.negative confirmation request 消极式询证函
3:dQN;= HVh+Zk 114.purchase requisition 请购单
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Cp_"PvTmT s{Ryh.IyI 116.gross margin 毛利
r#d~($[93 y~]>J^ 117.manufacturing overhead 制造费用
US@ak4Y6Z Q~ te` 118.material requisition 领料单
Qm^N}>e uRxo,.}c 119.inventory-taking 存货盘点
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KZsSTB6J !C&}e8M|eX 123.entity 被审计单位
WSW aq\9]8 {LrezE4 124.addressee of the audit report 审计报告的收件人
svHs&v 1`X{$mxw 125.unqualified opinion 无保留意见
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!eN? 126.qualified opinion 保留意见
Kw"7M~ P8:k"i/6J 127.disclaimer of opinion 无法表示意见
lk)38. m7cp0+Peo 128.adverse opinion 否定意见
cQA;Y!Q# D-69/3 PvP 查看《
注会考试《审计》中的128个英文单词(一) 》
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