61.assessed level of material misstatement risk 重大错报风险的评估水平
sf7~hN*
QsO%m 62.simall business 小规模企业
<6!;mb
;cX yF [|dB 63.accounting system
会计系统
z(o zMH Rhfx 64.test of control 控制测试
z_;:6*l=: ryC7O'j_P 65.walk-through test 穿行测试
=yR$^VSY NZ|(#` X 66.communication 沟通
M/d6I$~7z Ro2Ab^rQ| 67.flow chart 流程图
\#yKCA'; |H . 68.reperformance of internal control 重新执行
6d# 7 =%i~HDiy 69.audit evidence
审计证据
(yr<B_Y'MY p%ve1 >c 70.substantive procedures 实质性程序
Y<ZaW{% 1M={8}3 71.assertions 认定
N I*x):bx 8:9/RL\"x 72.esistence 存在
-f
f@W m :j<ij]rsI 73.occurrence 发生
WDF;`o*3 ?D\6@G:,#@ 74.completeness 完整性
G/)]aGr j#f7-nHyz8 75.rights and obligations 权利和义务
u)hr gP13n!7 76.valuation and allocation 计价和分摊
^*$lCUv8p [_X.Equ 77.cutoff 截止
-50Nd=1 p]]*H2UD 78.accuracy 准确性
lQ{o[axT Z'<I
Is:J 79.classification 分类
|<aF)S4 *a[iq`499 80.inspection 检查
'CfM'f3uu 5*#3v:l/9 81.supervision of counting 监盘
j@guB:0 [
U`}) 82.observation 观察
Y+ Qm. NDo>"in 83.confirmation 函证
RAs5<US: o-ee3j. 84.computation 计算
dBeZx1Dy /ygC_,mx 85.analytical procedures 分析程序
z]V%&f M&h`uO/[ 86.vouch 核对
|'SgGg=E S O#R5Mu2N 87.trace 追查
GEGg
S&SM +8zCol?j 88.audit sampling 审计抽样
kKHGcm^r )*m#RqLQ8 89.error 误差
Be4n\c. =
a54 90.expected error 预期误差
LvcGh abczW[\ 91.population 总体
8j^3_lD
wc~k4B9" 92.sampling risk 抽样风险
OGGuV Y {s
R|W:fS$ 93.non- sampling risk 非抽样风险
Gc0/*8u/ 9`|
^cL*6 94.sampling unit 抽样单位
6?uo6 I #*v:.0% 95.statistical sampling 统计抽样
MVYf-'\^ (\A~SKEX 96.tolerable error 可容忍误差
:L&d>Ii|' `U6bI
`l 97.the risk of under reliance 信赖不足风险
"l7))>lL 92pl#Igt 98.the risk of over reliance 信赖过度风险
'>aj5tZ>R k4!z;Yq 99.the risk of incorrect rejection 误拒风险
mcm8|@Y{ [Fo"MeH?R 100. the risk of incorrect acceptance 误受风险
#-^y9B R;3T yn+ 101.working trial balance 试算平衡表
+H `FC r)/nx@x 102.index and cross-referencing 索引和交叉索引
4)OM58e} Xt%>XP 103.cash receipt 现金收入
\|< 5zL V.H<KyaJ 104.cash disbursement 现金支出
fo5+3iu^ YgCSzW&( 105.bank statement 银行对账单
OO /Pc "i1r9TLc 106.bank reconciliation 银行存款余额调节表
0<4Swj3s7 TQiDbgFo 107.balance sheet date
资产负债表日
|h{#r7H0 IHaNg
K2 108.net realizable value 可变现净值
ge@ KopZ& =3R5m>6!/ 109.storeroom 仓库
^Ss4< +u[?8D7Y 110.sale invoice 销售发票
n>##,o|Vr# RLL2'8"A 111.price list 价目表
`
xm4?6 u''~nSR3& 112.positive confirmation request 积极式询证函
8Z1pQx-P2C Im0 #_
\ 113.negative confirmation request 消极式询证函
^cz;UQX~} O9Fg_qfuT_ 114.purchase requisition 请购单
Lr ;PESV tw?\bB 115.receiving report 验收报告
~V?3A/] <&Q(I+^
116.gross margin 毛利
#nS[]UbwZ 0{'%j~" 117.manufacturing overhead 制造费用
)?D w)s5 tMnwY' 118.material requisition 领料单
TexSUtx@$ >~)IsQ*% 119.inventory-taking 存货盘点
RbA.%~jjx* [ta3sEPjs 120.bond certificate 债券
q(YFt*(;w {%cm;o[7o 121.stock certificate 股票
JAA{5@ST /`"&n1 122.audit report 审计报告
\Tii
S hJIF!eoI 123.entity 被审计单位
kV$$GLD\ zJCm0HLJ 124.addressee of the audit report 审计报告的收件人
@*{sj`AS
' zbM*/:Y 125.unqualified opinion 无保留意见
'<v_YxEn A;g{H| 126.qualified opinion 保留意见
$,v[<T` .)Af&+KT 127.disclaimer of opinion 无法表示意见
Z.v2!u ^,;AM(E 128.adverse opinion 否定意见
\'AS@L"Wj^ /H m),9NN 查看《
注会考试《审计》中的128个英文单词(一) 》
|4tnG&=