61.assessed level of material misstatement risk 重大错报风险的评估水平
CnuM=S: j)G%I y[` 62.simall business 小规模企业
;Mq'+4$ !.%*Tp#k# 63.accounting system
会计系统
Zz (qc5o,F o~Hq&C"^} 64.test of control 控制测试
d_(;sW"I G8]
{pbX 65.walk-through test 穿行测试
(XR}U6^v] hgYFR6VH 66.communication 沟通
S7J.(;
82 -N/n|{+F 67.flow chart 流程图
Ho}*Bn~ic c\[&IlM 68.reperformance of internal control 重新执行
gLSI? k6DJ(.n'%a 69.audit evidence
审计证据
xK0;saG# iLQO
.'{U 70.substantive procedures 实质性程序
A'![*O [qxpu{ 71.assertions 认定
p]X+#I< ?0u"No52m 72.esistence 存在
^xk4HF qm#?DSLap 73.occurrence 发生
pqv l,G5 3v$n}. 74.completeness 完整性
wqm{f~nj= U1 3Lsky%
75.rights and obligations 权利和义务
kLs{B `r&Ui%fk;0 76.valuation and allocation 计价和分摊
5Th\wTh04 !<h9XccN 77.cutoff 截止
{|%^'lS T+0z.E!~I 78.accuracy 准确性
O>f*D+A- k^JgCC+ 79.classification 分类
B4*,]lS? 41B.ZE+*qd 80.inspection 检查
[GM!@6U _eQ-'") 81.supervision of counting 监盘
6t<[- 'M?pg$ta_V 82.observation 观察
8DD1wK\U~ UC`sq-n 83.confirmation 函证
ZHwN3 ~y Dl& S 84.computation 计算
i+Ne.h %26HB
w=JF 85.analytical procedures 分析程序
K\RMX?Ys
P &9Z@P[f 86.vouch 核对
u ?F},VL; cWQ &zc 87.trace 追查
(.z0.0W mWoN\Rwj 88.audit sampling 审计抽样
b*Hk}
!qH j$u 89.error 误差
}f{5-iwD} *c.w:DkfB 90.expected error 预期误差
:hB6-CZkqN 1_xkGc-z< 91.population 总体
0aG
auG[ K)Ya%%6[U# 92.sampling risk 抽样风险
9$(N q 2c,w
4rK 93.non- sampling risk 非抽样风险
SoCN.J30 +U1fa9NSn 94.sampling unit 抽样单位
INCanE`+ 8;UkZN"hy5 95.statistical sampling 统计抽样
8BY`~TZO$q VK%ExMSqEh 96.tolerable error 可容忍误差
-G1R><8[ 0|\JbM
97.the risk of under reliance 信赖不足风险
sBxCi~ L]X Lv9J0 98.the risk of over reliance 信赖过度风险
s}^W2 .(Z^[C} 99.the risk of incorrect rejection 误拒风险
H]dN'c- A6;[r #C 100. the risk of incorrect acceptance 误受风险
wqE2n m KKa0" 101.working trial balance 试算平衡表
ye
{y[$#3 :W'.SRD 102.index and cross-referencing 索引和交叉索引
#Guwbg v49i.c9 103.cash receipt 现金收入
Me+)2S 9 ~vZ1.y4 104.cash disbursement 现金支出
aXbj pb+ N9H q
Fp 105.bank statement 银行对账单
t/]za4w/ v`jFWq8I, 106.bank reconciliation 银行存款余额调节表
x;7p75Wm TU| 0I 107.balance sheet date
资产负债表日
o:%;AOcl ~W gO{@Mw 108.net realizable value 可变现净值
m}m|(;T Vx n- 109.storeroom 仓库
,y7X>M2 {mHxlG) 110.sale invoice 销售发票
X=k|Sa
yE8 !uKuO 111.price list 价目表
Ban"H~ 8?o{{ay 112.positive confirmation request 积极式询证函
0w$1Yx~C *u34~v16, 113.negative confirmation request 消极式询证函
/jU4mPb;\D f*[Uq0? 114.purchase requisition 请购单
mndNkK5o BQ~\ p\ 115.receiving report 验收报告
Nm0|U.< m?)F@4] 116.gross margin 毛利
"L)?dlb6T |P"kJ45 117.manufacturing overhead 制造费用
!;U}ax;AF <
$rXQ 118.material requisition 领料单
d:n.Vp |uA /72 119.inventory-taking 存货盘点
;uU 8$ 38RyUHL= 120.bond certificate 债券
#fF';Y7 IkLcL8P^ 121.stock certificate 股票
@%As>X<3t 2CPh'7|l 122.audit report 审计报告
\//{\d n6GB2
<y 123.entity 被审计单位
DM !
B@ F)tcQO"G 124.addressee of the audit report 审计报告的收件人
k?Iq 6 bO gVC
g 125.unqualified opinion 无保留意见
2MKB(;k f@
xjNm*'Z 126.qualified opinion 保留意见
S?(/~Vb% H[iR8<rhQ 127.disclaimer of opinion 无法表示意见
#Ic-?2Gn4< %y\
128.adverse opinion 否定意见
flU?6\_UC b U>.Bp] 查看《
注会考试《审计》中的128个英文单词(一) 》
5SHZRF(. 2