61.assessed level of material misstatement risk 重大错报风险的评估水平
.a 9f)^ wx_j)Wij6 62.simall business 小规模企业
S%df'bh$ !JA//{? 63.accounting system
会计系统
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4+}<5 yBfX4aH:` 64.test of control 控制测试
W;|%)D)y 5.QY{+k 65.walk-through test 穿行测试
XCyr r2^ DC2[g9S>8@ 66.communication 沟通
W>&!~9H UHBMl>~z 67.flow chart 流程图
!HKW_m^3J eZ{Ce.lNR 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
+6:jm54 xMFEeSzl>S 70.substantive procedures 实质性程序
Ht|"91ZC5 u=7#_ZC9L 71.assertions 认定
y-mjfW`n >S]"-0tGD= 72.esistence 存在
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4K{ JV?d/[u, 73.occurrence 发生
o^b5E=?>C t\f[->f 74.completeness 完整性
Av!xI rTim1<IXR 75.rights and obligations 权利和义务
-Sa-eWP Y)D F.ca( 76.valuation and allocation 计价和分摊
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Wu'9ouw! ]rji]4s 78.accuracy 准确性
'l_F@ZO{( '3xK1Am 79.classification 分类
?*'0;K13 A[m<xtm5K 80.inspection 检查
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H0b Cng_*\=O 81.supervision of counting 监盘
4<Kxo\\S 0bteI*L 82.observation 观察
Tt4Q|"CJA Q;GcV&f;f 83.confirmation 函证
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U5Tn3'~ ahFK^ #s 84.computation 计算
rA}mp] mSGpxZ,IE 85.analytical procedures 分析程序
o $'K}U X XxH<E$p 86.vouch 核对
hx ^ l QWE\Ud.q 87.trace 追查
C$4{'J-ZH m@2=vq1f 88.audit sampling 审计抽样
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8~3I^I_v 89.error 误差
m$7C{Mr' |-z"6F r- 90.expected error 预期误差
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*:ErZ UyQM XW~a4If 92.sampling risk 抽样风险
e$E>6Ngsr %!8w)1U 93.non- sampling risk 非抽样风险
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(L:Mdo 95.statistical sampling 统计抽样
t*`Sme]"B t<"%m)J 96.tolerable error 可容忍误差
4gZ)9ya ElK Md 97.the risk of under reliance 信赖不足风险
1fC)&4W wCu!dxT|, 98.the risk of over reliance 信赖过度风险
t#w,G pJuD+v 99.the risk of incorrect rejection 误拒风险
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b4VK 101.working trial balance 试算平衡表
`U&'71B^ 4*HBCzr7[ 102.index and cross-referencing 索引和交叉索引
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ZY\g{ (-`PO]e48 103.cash receipt 现金收入
l gZ9*@d Z[>fFg~N4 104.cash disbursement 现金支出
ct<XKqbI Gte\=0Wr 105.bank statement 银行对账单
oTrit_@3 oDayfyy4y) 106.bank reconciliation 银行存款余额调节表
(G(M"S SC 2/\I/QkTs 107.balance sheet date
资产负债表日
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{rn^ 9$D}j" 109.storeroom 仓库
^ E.mG> db&!t!#, 110.sale invoice 销售发票
WD! " $ Zr =B8wuT 111.price list 价目表
r$Ni>[as `g4N]<@z 112.positive confirmation request 积极式询证函
%e)?Mem Y#6LNI 113.negative confirmation request 消极式询证函
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J%T=FU T Qx<lw 115.receiving report 验收报告
e)m6xiZ p<?lF 116.gross margin 毛利
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7 JSmg6l?[u 117.manufacturing overhead 制造费用
| g1Cs %@|)&][hO 118.material requisition 领料单
<4~SFTWY P&<NcOCL& 119.inventory-taking 存货盘点
mn*}U R 6']G HDK 120.bond certificate 债券
5evk_f ,~DKU*A_~ 121.stock certificate 股票
Qvel#*-4 'St?nW3 122.audit report 审计报告
Jd',v g^7zDU&' 123.entity 被审计单位
H9(UzyN>i VJl0UM3{J 124.addressee of the audit report 审计报告的收件人
K\zb+ ~*]7f%L- 125.unqualified opinion 无保留意见
R&g&BF 6y57m;JW/ 126.qualified opinion 保留意见
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:Nwv&+ A (p^Q 128.adverse opinion 否定意见
S%B56|' J<4_<.o(a 查看《
注会考试《审计》中的128个英文单词(一) 》
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