61.assessed level of material misstatement risk 重大错报风险的评估水平
DY)D(f/&3 >}-~rZ 62.simall business 小规模企业
j`>?"1e@x 5Waw?1GL 63.accounting system
会计系统
!a' K & 5."5IjZu 64.test of control 控制测试
Oamv9RyDvC .i
MnWW 65.walk-through test 穿行测试
"V: wY' "ab 66.communication 沟通
XxmJP5 [yO=S0 e 67.flow chart 流程图
o)0C-yO0qf %l Q[dXp 68.reperformance of internal control 重新执行
*
eA{[ IM@"AD52a 69.audit evidence
审计证据
Xy:Gj,@ =hJfL}&O3 70.substantive procedures 实质性程序
EYA/CI x}v1X`6b 71.assertions 认定
pgCd bBA$}bv 72.esistence 存在
=Nw2;TkB[ [m~b[ZwES 73.occurrence 发生
0LS-i% 0 `Ac:f5a 74.completeness 完整性
!A~d[</]m %_
>Tcm= 75.rights and obligations 权利和义务
xC<R:"Mn | @uq() 76.valuation and allocation 计价和分摊
h8em\<; zT$0xj8 77.cutoff 截止
U?^OD P=c?QYF 78.accuracy 准确性
Tj Mb>w9 xM%
pvx.'L 79.classification 分类
v}Z9+ yRC2 T0;u+$ 80.inspection 检查
FH4u$g+ v5B"
A"N 81.supervision of counting 监盘
BlL|s=dlQV :=y0'f
V(@ 82.observation 观察
oBb?"2 ~9 FQ U\0<5 83.confirmation 函证
hiAxh
Y oL#xDG 84.computation 计算
expxp#S i^R{Ul[ 85.analytical procedures 分析程序
>o#ERNf A1Ka(3" 86.vouch 核对
y">fN0{< yE}BfU { . 87.trace 追查
Yhe+u\vGs\ s\_l=v3 88.audit sampling 审计抽样
+yCTH l"kxr96 89.error 误差
c&
3#-DNI
O)O Uy 90.expected error 预期误差
>'N!dM.+9 {H+?z<BF< 91.population 总体
.?B{GnB> $Y6 3!* 92.sampling risk 抽样风险
4\\.n un6cD$cHr 93.non- sampling risk 非抽样风险
W+.{4K lu]o34 94.sampling unit 抽样单位
7RD$=?o O' xHHV=M2l(s 95.statistical sampling 统计抽样
+t
Iz[+u t}VwVf<K 96.tolerable error 可容忍误差
oKRFd_r +
Vg{Zv4+t 97.the risk of under reliance 信赖不足风险
-3` "E%9 U,'EF[t 98.the risk of over reliance 信赖过度风险
+>4^mE" \ D;
jK/2 99.the risk of incorrect rejection 误拒风险
'#A:.P ocwE_
dR{ 100. the risk of incorrect acceptance 误受风险
VRtO; F &Xv1[nByU 101.working trial balance 试算平衡表
Y87XLvig} i|S: s
102.index and cross-referencing 索引和交叉索引
@UO}W_0ZD 3 "Yif 103.cash receipt 现金收入
)km7tA
0a x/xb1" 104.cash disbursement 现金支出
t7bqk!6hM\ -6`;},Yr 105.bank statement 银行对账单
x#mtS-sw2Q TY~Vi OC 106.bank reconciliation 银行存款余额调节表
nVXg,Jl 781]THY= 107.balance sheet date
资产负债表日
@(>XOj?+ &wjB{% 108.net realizable value 可变现净值
@o&Ytd;i v,jhE9_O0 109.storeroom 仓库
O |WbFf H2U:@.o2& 110.sale invoice 销售发票
w12}Rn8 y(}Eko4u5 111.price list 价目表
'_0 \(fq8AL? 112.positive confirmation request 积极式询证函
Yb6q))Y VoM6 113.negative confirmation request 消极式询证函
oRq3 pO}f 76bc]o# 114.purchase requisition 请购单
JDA]t&D!v ;&
|qSa' 115.receiving report 验收报告
NAJVr}4f Rh<N);Sl7 116.gross margin 毛利
a$$ Wt<&Y
OKAkl 117.manufacturing overhead 制造费用
Q'K$L9q _mk5^u/u 118.material requisition 领料单
YB5dnS"n qfrNi1\9- 119.inventory-taking 存货盘点
7
@l<?
( M{E{N K 120.bond certificate 债券
6D/tK| iSiDSeW8 121.stock certificate 股票
R=M!e<' m$:&P|!'p 122.audit report 审计报告
<
lj\#'G3 Pl78fs"L@ 123.entity 被审计单位
LT_iS^&1 6Dst;: 124.addressee of the audit report 审计报告的收件人
4pPI'd&/7 wkBL=a 125.unqualified opinion 无保留意见
u7].}60.' 7&+Ys 126.qualified opinion 保留意见
Jhy(x1% P1V1as 127.disclaimer of opinion 无法表示意见
e&1\'Zq?> ^npJUa 128.adverse opinion 否定意见
Q9sl fQ cp%ii'
查看《
注会考试《审计》中的128个英文单词(一) 》
.~mCXz<x