61.assessed level of material misstatement risk 重大错报风险的评估水平
n5^57[( BNI)y@E^X 62.simall business 小规模企业
',LC!^:~Nw CXyb8z4/+ 63.accounting system
会计系统
1KBGML-K3 PB8g4-?p6 64.test of control 控制测试
V{A`?Jl6{ fBv:
TC% 65.walk-through test 穿行测试
o;
U!{G(X ;^E_BJm 66.communication 沟通
i*@PywT"i3 V'MY+# 67.flow chart 流程图
t4/ye>P & 1<_/Qu>V 68.reperformance of internal control 重新执行
+{I" e,Nk m]8*k=v 69.audit evidence
审计证据
Q>rr?L` IAq
o(Qm 70.substantive procedures 实质性程序
9n;6zVV%` J|%bRLX@> 71.assertions 认定
]t`SCsoo $gD8[NAIx= 72.esistence 存在
\x]\W#C Qx8(w"k* 73.occurrence 发生
e3~{l~Rb @h!Z0}dX( 74.completeness 完整性
jC{KI!kPt ,-8-Y>[ 75.rights and obligations 权利和义务
}*xjO/Ey ~T-uk 76.valuation and allocation 计价和分摊
A>2 _I) N~l*//Ep 77.cutoff 截止
N)R5#
JX \]5I atli 78.accuracy 准确性
ubOXEkZ8N [(5.?
79.classification 分类
*pv<ZF0> v~x4Y,m% 80.inspection 检查
[w|Klq5 q#8yU\J|, 81.supervision of counting 监盘
xz.Jmv -C3 [:g 82.observation 观察
#u8#<
,w F
s%`W4/ 83.confirmation 函证
^7YNM<_%@ qIsf!1I? 84.computation 计算
hd~#I<
8;2 N!3Tg564j 85.analytical procedures 分析程序
(=Kv1
H aD GJrmK 86.vouch 核对
/w(g:e liH#=C8l*% 87.trace 追查
~"SQwE| $8%"bR;Hu 88.audit sampling 审计抽样
4R\jZ@D
QSY>8P 89.error 误差
K.Y`/< oeZuvPCl 90.expected error 预期误差
[X!w@d= i gK({InOP 91.population 总体
Q!V:=d Mh5
>
hD 92.sampling risk 抽样风险
?{^_z_, $6pLsX 93.non- sampling risk 非抽样风险
>$L7J=Em yxp
,)os: 94.sampling unit 抽样单位
L8Tm8) Q+9:]Bt 95.statistical sampling 统计抽样
rlY0U
A, WK(X/!1/k 96.tolerable error 可容忍误差
8{2 ?dCwo;~ 97.the risk of under reliance 信赖不足风险
-kMw[Y _Tor9Tj 98.the risk of over reliance 信赖过度风险
kex V~Q A?!RF7v 99.the risk of incorrect rejection 误拒风险
52tc|j6~# 3J
&Ros 100. the risk of incorrect acceptance 误受风险
j_N<aX 9 $$uk'}w! 101.working trial balance 试算平衡表
A`f"<W-m 1Ng.Ukb 102.index and cross-referencing 索引和交叉索引
=zK4jiM1 |zpy!X 3 103.cash receipt 现金收入
*kFd#b+xB ge
GhM>G 104.cash disbursement 现金支出
g}D)MlXRq n2B%}LLa 105.bank statement 银行对账单
j2_j5Hgo Rq5'=L 106.bank reconciliation 银行存款余额调节表
-
GPJ,S V> iiIns.V 107.balance sheet date
资产负债表日
8e*skL {&IB[Y6 108.net realizable value 可变现净值
#[{{&sN %(/E
` 109.storeroom 仓库
^
WO3, e>Z&0lV: 110.sale invoice 销售发票
%0C [v7\ nJN-U+)u 111.price list 价目表
|du%c`wl (is' ,4^b 112.positive confirmation request 积极式询证函
-|#{V.G3' BKg8p]`+ 113.negative confirmation request 消极式询证函
fOH
bgnL> j}ob7O&U'w 114.purchase requisition 请购单
WK`o3ayH- bt) C+|i 115.receiving report 验收报告
JVX)>2&$ 1 #,4P1" 116.gross margin 毛利
s;OGb{H7 EyA
ny\" 117.manufacturing overhead 制造费用
W<X3!zuKSg iv~R4;;) 118.material requisition 领料单
7 mCf*| IRm}?hHf 119.inventory-taking 存货盘点
xX%ppD7 $45|^.b 120.bond certificate 债券
{S{ %KkAV ;um)JCXz 121.stock certificate 股票
?uSoJM`wa! v}j5G,
[- 122.audit report 审计报告
,^?g\&f( .t1:;H b 123.entity 被审计单位
)Ri! s`bGW1#io 124.addressee of the audit report 审计报告的收件人
MrHJ)x"hy :6nD "5( 125.unqualified opinion 无保留意见
gvuv>A}vJ &>Ve4!i
q 126.qualified opinion 保留意见
=SLG N`m3 Ow/,pC >V 127.disclaimer of opinion 无法表示意见
^^"zjl*^ 2
~$S @c 128.adverse opinion 否定意见
d*d:-f~q GB|>eZLv< 查看《
注会考试《审计》中的128个英文单词(一) 》
+s}&'V^