61.assessed level of material misstatement risk 重大错报风险的评估水平
5=Y\d,SS" S b3@7^ 62.simall business 小规模企业
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会计系统
GQ9g $&T 7gQ~"Q 64.test of control 控制测试
n-_-;TYH Zx]"2U# 65.walk-through test 穿行测试
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VN8ao0^d;d ?5 d3k% 68.reperformance of internal control 重新执行
Ws`P(WHm z<mU$< 69.audit evidence
审计证据
+<H)DPG< Z`b{r;`m8 70.substantive procedures 实质性程序
D?Q{&6p qcfLA~y 71.assertions 认定
bXiT}5mJU w#,C{6 72.esistence 存在
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[nlW}1)46 aNCIh@m~ 74.completeness 完整性
uIvE~< Pw'3ya8 75.rights and obligations 权利和义务
# -Ts]4v y85/qg)H^ 76.valuation and allocation 计价和分摊
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I%whM~M1+ RW|3d<Fj 78.accuracy 准确性
BS;_l"? eg-,;X# 79.classification 分类
!285=cxz GKwm %A 80.inspection 检查
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p <iT 81.supervision of counting 监盘
pVt8z|p_;{ $R7n1 82.observation 观察
Hs8c%C b{t'Doe 83.confirmation 函证
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,r{\aW@ 84.computation 计算
iFW)}_. A|8(3PiP 85.analytical procedures 分析程序
AjK'P<:/ *O|Z[> 86.vouch 核对
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gfs?H # 8|w_PP1oE 88.audit sampling 审计抽样
2mbZ6'p { _d&FB~= 89.error 误差
b$+.}&M YZdp/X6x 90.expected error 预期误差
m-UI^M,@< tm(.a?p 91.population 总体
A -G?@U XU .FLNe 92.sampling risk 抽样风险
b&Qj`j4]ZM hd.^ZD7 93.non- sampling risk 非抽样风险
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;|3K9 $z]gy]F 94.sampling unit 抽样单位
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- SqTO~zGC 96.tolerable error 可容忍误差
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KHR X 6/k `J 98.the risk of over reliance 信赖过度风险
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100. the risk of incorrect acceptance 误受风险
RiF~-;v& 6e$(-ai 101.working trial balance 试算平衡表
;-47d ^ 1_THBL26d 102.index and cross-referencing 索引和交叉索引
Ft>Abj,6 yw2^kk93| 103.cash receipt 现金收入
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4 1K&z64Q5J 104.cash disbursement 现金支出
Iw8;",e2 xjiMM>|n 105.bank statement 银行对账单
cpp0Y^ I3D8xl>P\ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
2P~zYdjS ]QM6d(zDA 108.net realizable value 可变现净值
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b40zYH`'{ d {a^ 110.sale invoice 销售发票
V=BF"S;-' tWD~|<\. ) 111.price list 价目表
W`K XO|'p@ 8*I43Jtlf, 112.positive confirmation request 积极式询证函
G*ZHLLO4S\ kehv85 113.negative confirmation request 消极式询证函
s={AdQ /cUcfe#X 114.purchase requisition 请购单
meT~b +.whEw(i 115.receiving report 验收报告
h #Od tc1) R$4&>VBu 116.gross margin 毛利
~mx me6"v 1+v&SU 117.manufacturing overhead 制造费用
MbC7`Sp&i n;)!N 118.material requisition 领料单
<ZxxlJS)6 ^[Cpu_]D 119.inventory-taking 存货盘点
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2?58=i%b ttuQ,SD 121.stock certificate 股票
B1oi]hDy 3 :X3n\z 122.audit report 审计报告
ilEWxr;, uOc:^ 123.entity 被审计单位
@T j{SRE1tqh 124.addressee of the audit report 审计报告的收件人
uA7~`78 t6BggO"_u 125.unqualified opinion 无保留意见
N_lQz(nG/2 vF0#] 126.qualified opinion 保留意见
A&rk5y; k{(R.gLZG 127.disclaimer of opinion 无法表示意见
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E6rVB 'Ar+k\.J 128.adverse opinion 否定意见
0m$f9b|Q? %>Z^BM<e 查看《
注会考试《审计》中的128个英文单词(一) 》
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