61.assessed level of material misstatement risk 重大错报风险的评估水平
j&ti "|2\ @
2hGkJ- 62.simall business 小规模企业
QXj #Brp (bm>
)U= 63.accounting system
会计系统
o2|#_tGNUy h]@'M1D% 64.test of control 控制测试
Z6B$\Q5Od N-N]BS6 65.walk-through test 穿行测试
Ft;x@!h% t<Sa;[+ 66.communication 沟通
T Tbe{nb jR\pYRK 67.flow chart 流程图
|i
B# T=NLBJ 68.reperformance of internal control 重新执行
*v#V%_ o 8XV RRk 69.audit evidence
审计证据
`JV(ae0 ZxOo&YR3 70.substantive procedures 实质性程序
?9?A)?O<j~ =LY`K# 71.assertions 认定
o]V.6Ge- 0"j:-
1 72.esistence 存在
oFp1QrI3k8 X}G$ON 73.occurrence 发生
3AENY@* f>xi (0 74.completeness 完整性
IjO
BY .dYv.[?hL 75.rights and obligations 权利和义务
{a\! 1~ 1mHS -oI9J 76.valuation and allocation 计价和分摊
Slo^tqbG t<c7%i#Od 77.cutoff 截止
]Vj($O: K%`]HW@I{ 78.accuracy 准确性
>+<b_q|P 8wO4; 79.classification 分类
&kvmLO I `uLr^G=; 80.inspection 检查
#B <% P3!@}!r8 81.supervision of counting 监盘
o%-KO? YW [&P@0Fn 82.observation 观察
Fn
k@)1 A|K=>7n]U 83.confirmation 函证
Mb"y{Fox mc`Z;D/mt 84.computation 计算
)sQ/$gJ Nk7=[y#z 85.analytical procedures 分析程序
C(h<s
e? Hr=|xw8. 86.vouch 核对
4dN <B U ->OVNmCB`+ 87.trace 追查
]7TOA$Q E;`^`T40 88.audit sampling 审计抽样
fp(zd;BSQ 2::YR? 89.error 误差
I
*N v|HST QoUdTIIL 90.expected error 预期误差
g/68&
M z3
^_C`(F 91.population 总体
%nUN bxwwYSS 92.sampling risk 抽样风险
cGm?F,/` `#<UsU,~Lu 93.non- sampling risk 非抽样风险
f`;w@gR`= }&L%c> 94.sampling unit 抽样单位
9fs-|E[5 ,?jc0L.'r] 95.statistical sampling 统计抽样
7l/ZRz}1 }8YY8|]LI 96.tolerable error 可容忍误差
7*M-? dPpJDY0 97.the risk of under reliance 信赖不足风险
A4rMJ+!5 Tc"J(GWG 98.the risk of over reliance 信赖过度风险
,)dlL tUm G0Z5 h 99.the risk of incorrect rejection 误拒风险
7
f
k)a PRUl-v 100. the risk of incorrect acceptance 误受风险
i?b9
zn f34/whD65 101.working trial balance 试算平衡表
31 <0Nw;l [aA@V0l 102.index and cross-referencing 索引和交叉索引
2?6]Xbs{ 2<!IYEyT 103.cash receipt 现金收入
j[R.UB3J 4sORp^t'Q 104.cash disbursement 现金支出
(_@]- :JX2GRL4 105.bank statement 银行对账单
uD?G\"L
i 479X5Cl 106.bank reconciliation 银行存款余额调节表
$mAC8a_Zu #Ff8_xhP 2 107.balance sheet date
资产负债表日
?Be}{Qqlg l(87s^_ 108.net realizable value 可变现净值
W 2[]m>; KIv_
AMr 109.storeroom 仓库
(y6}xOa( `C|];mf(# 110.sale invoice 销售发票
`V<jt5TS k]$oir 111.price list 价目表
-n[(0n3c vR!g1gI23 112.positive confirmation request 积极式询证函
g"|>^90 ?_bFe![q 113.negative confirmation request 消极式询证函
Nc4;2~XwRp _A!Fp0}` 114.purchase requisition 请购单
_4)z:?G5 h/{1(c} 115.receiving report 验收报告
R3a}YwJFXF Ng !d6] 116.gross margin 毛利
Xj{fM\,"9 6i+,/vr 117.manufacturing overhead 制造费用
x$o^;2Z ?$
)5NQB% 118.material requisition 领料单
,e9M%VIu6[ MIr+4L 119.inventory-taking 存货盘点
Ic_NQ<8 NNbdP;=:u 120.bond certificate 债券
+e
2:?d@ 4c(Em+4 121.stock certificate 股票
A&Aj!# \
B84 122.audit report 审计报告
M+VWAh#uD # >bj6< 123.entity 被审计单位
eZU9L/w: 7XyCl&Dc: 124.addressee of the audit report 审计报告的收件人
4LB8p7$|a3 , p~1fB-/ 125.unqualified opinion 无保留意见
RQo
a ,I5SAd|dX 126.qualified opinion 保留意见
EmcLW74
:zKMw=
127.disclaimer of opinion 无法表示意见
hF0,{v kq5X<'MM9N 128.adverse opinion 否定意见
]r|oNGD)G +Z|3[#W 查看《
注会考试《审计》中的128个英文单词(一) 》
]'(D*4