61.assessed level of material misstatement risk 重大错报风险的评估水平
5mI?pfm ljup#:n 62.simall business 小规模企业
=cdh'"XN M MAAHo 63.accounting system
会计系统
DH\wDQ <K.Bq] 64.test of control 控制测试
j';n8|Y9 $Q8P@L)[ 65.walk-through test 穿行测试
,dHP`j ? tCZpfZ@+= 66.communication 沟通
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=LXvlt'Q34 R'G'&H{N 68.reperformance of internal control 重新执行
RI(=HzB 7'_nc!ME 69.audit evidence
审计证据
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Z%A] 70.substantive procedures 实质性程序
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9 71.assertions 认定
McEmd.S<n \4OK!6LkI 72.esistence 存在
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73.occurrence 发生
1 h<fJzh ,q8(]n4 74.completeness 完整性
ewo*7j4* "YuZ fL`bb 75.rights and obligations 权利和义务
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O8 76.valuation and allocation 计价和分摊
Nt HbwU, +jcdf} 77.cutoff 截止
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6/|U 78.accuracy 准确性
}g}6qCv7 --Oprl 79.classification 分类
gk"mr_03 (Ar?QwP9> 80.inspection 检查
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e9M 81.supervision of counting 监盘
h>dxBN /a%*u6z@ 82.observation 观察
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{n\6BTs 83.confirmation 函证
fzl=d_ K~USK?Q% 84.computation 计算
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} 85.analytical procedures 分析程序
AQ-mE9>P o5>/}wIf 86.vouch 核对
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E~X 87.trace 追查
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88.audit sampling 审计抽样
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n`C"Is kr#I{gF 89.error 误差
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W/6A 90.expected error 预期误差
&uPDZ#C- fO#?k<p 91.population 总体
N50fL ^dh=M5xz) 92.sampling risk 抽样风险
97!H`|u < I:nI6gF 93.non- sampling risk 非抽样风险
A$Wx#r7) 'v\j.j/i 94.sampling unit 抽样单位
Oohq9f#! Uh*@BmDA 95.statistical sampling 统计抽样
+Jdm#n?_ 4x(F&0 96.tolerable error 可容忍误差
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y 97.the risk of under reliance 信赖不足风险
=C#*!N73 /V#7=,, 98.the risk of over reliance 信赖过度风险
J=@xAVBc zLL)VFCJW 99.the risk of incorrect rejection 误拒风险
<z',]hy Z&A0hI4d 100. the risk of incorrect acceptance 误受风险
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m3] n6/f an; 101.working trial balance 试算平衡表
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V/rw 102.index and cross-referencing 索引和交叉索引
iyc$)"w y=#j`MH{> 103.cash receipt 现金收入
A0OB$OK '<W<B!HP5Z 104.cash disbursement 现金支出
N2T&,&,t D!S8oKW 105.bank statement 银行对账单
7u|%^Ao6 ,aWCiu} 106.bank reconciliation 银行存款余额调节表
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资产负债表日
~~@y_e[N#l K>$qun?5 108.net realizable value 可变现净值
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t:YBR 109.storeroom 仓库
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z$q 110.sale invoice 销售发票
Sj@15 W a5)JkC 111.price list 价目表
:WO{x g \qB6TiB/ 112.positive confirmation request 积极式询证函
\WX@PfL "Vx6 #u@} 113.negative confirmation request 消极式询证函
\OT6L'l], ~XKZXGw 114.purchase requisition 请购单
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115.receiving report 验收报告
oBC]UL;8xJ @i{]4rk lv 116.gross margin 毛利
pr/'J!{^ FllX za) 117.manufacturing overhead 制造费用
9*DEv0}a^ D?mDG|Z 118.material requisition 领料单
Fo(y7$33* %0zS 119.inventory-taking 存货盘点
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jyKCm.$# 120.bond certificate 债券
x)$2nonM 5e8xKL 121.stock certificate 股票
5aG5BA[N op.d;lO@ 122.audit report 审计报告
\FXp*FbQ /=@e &e 123.entity 被审计单位
E<k^S{ zIm-X,~I$ 124.addressee of the audit report 审计报告的收件人
R+uw/LG 8jNOEM(0Y+ 125.unqualified opinion 无保留意见
,\x$q' (gU2"{:]J 126.qualified opinion 保留意见
*E7R(#,yC Sz)b7: 127.disclaimer of opinion 无法表示意见
kIX)oD}c AOAO8%|I 128.adverse opinion 否定意见
(kY@7)d'e YD9!=a$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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