61.assessed level of material misstatement risk 重大错报风险的评估水平
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+a+Om73B2 62.simall business 小规模企业
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会计系统
<\^8fn JPw.8|V)y 64.test of control 控制测试
S4z;7z(8+ c-5)QF) z 65.walk-through test 穿行测试
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l 66.communication 沟通
H<,gU`&R BW4J> { 67.flow chart 流程图
5U$0F$BBp +[mk<pQ 68.reperformance of internal control 重新执行
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2^nxoye 69.audit evidence
审计证据
W^l-Y%a/o 9rf)gU3{+L 70.substantive procedures 实质性程序
OQJ6e:BGt j A%u 5V 71.assertions 认定
2c*GuF9(0 E:nF$#<'N 72.esistence 存在
@Jw-8Q{ 1mG-} 73.occurrence 发生
_-g&PXH eeB{c.# 74.completeness 完整性
s2'h Gyc]?m 75.rights and obligations 权利和义务
H G^'I+Yn AoxA+.O 76.valuation and allocation 计价和分摊
h2d(?vOT o>pJPV 77.cutoff 截止
pW3^X=6 /gP+N2o+} 78.accuracy 准确性
0 kW,I /k3:']G,s 79.classification 分类
<R L] %EB/b 80.inspection 检查
T6=u P)!K N~'c_l 81.supervision of counting 监盘
N(yzk_~ _oeS Uzq. 82.observation 观察
sQZhXaMa $ |yPu!pfl 83.confirmation 函证
sfl<qD+? xJ.M;SF4 84.computation 计算
nU7[c| = =T7.~W 85.analytical procedures 分析程序
0o&5]lEe nqUV 86.vouch 核对
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yJIscwF p4Z(^+Aa 88.audit sampling 审计抽样
r9?Mw06Wc5 & 1f+, 89.error 误差
CU!Dhm/U }Zp,+U*" 90.expected error 预期误差
1?l1:}^L 3ckclO\|> 91.population 总体
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wUJcmM; oQJtUP% 93.non- sampling risk 非抽样风险
d&>^&>?$zh "\yT7?}, 94.sampling unit 抽样单位
xyXa . ,PDQzJY 95.statistical sampling 统计抽样
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_ 96.tolerable error 可容忍误差
.T`%tJ-Em iWR)ke 97.the risk of under reliance 信赖不足风险
#KvlYZ+1 *{5fq_ 98.the risk of over reliance 信赖过度风险
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C !5!<C,U 99.the risk of incorrect rejection 误拒风险
|Y.?_lC 7zj{wp! 100. the risk of incorrect acceptance 误受风险
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uXiN~j &Be |I=T@1_D 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
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4skD(au8 yf,z$CR 105.bank statement 银行对账单
cWm$;`Q#\ F"mmLao 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
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Z`?>c 108.net realizable value 可变现净值
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dgNtI@ 109.storeroom 仓库
CvdN"k J.%IfN 110.sale invoice 销售发票
2`-Bs [D1Up 111.price list 价目表
B-mowmJ3dg \{YU wKK/A 112.positive confirmation request 积极式询证函
Uw:"n]G]D? n&!-9:0 113.negative confirmation request 消极式询证函
G+m }MOQP7 Pzem{y7Ir 114.purchase requisition 请购单
&5R&k0i r K)P%;X 115.receiving report 验收报告
HbIF^LeY|R R@2X3s: 116.gross margin 毛利
V VCZ9MVJ H;"4C8K7 117.manufacturing overhead 制造费用
OZ&o:/*HM H"F29Pu2 118.material requisition 领料单
#LNED)Vg vKR[&K{Z| 119.inventory-taking 存货盘点
D/' dTrR WY]s |2a 120.bond certificate 债券
8cQ'dL`( 6w7 7YTJ 121.stock certificate 股票
TsZ@ DaVa} 122.audit report 审计报告
@o.I ;}*N jj>]9z 123.entity 被审计单位
Vw"\{` ?h2}#wg 124.addressee of the audit report 审计报告的收件人
paMa+jhQQ XX~,>Q}H= 125.unqualified opinion 无保留意见
,u!sjx $od7;% 126.qualified opinion 保留意见
2T`!v Q@H V- (A 127.disclaimer of opinion 无法表示意见
eDB ;cN [Nq*BrzF 128.adverse opinion 否定意见
.e5Mnd%$M 2"~8Z(0 查看《
注会考试《审计》中的128个英文单词(一) 》
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