61.assessed level of material misstatement risk 重大错报风险的评估水平
bJvRQrj*3 ,peFNpi 62.simall business 小规模企业
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pEN\ !1]xKNp] 63.accounting system
会计系统
U_04QwhK7 ON^u|*kO 64.test of control 控制测试
3 g!h4?^ C_;6-Q%V 65.walk-through test 穿行测试
<Z wEdq d@~)Wlje 66.communication 沟通
z#ET-[I |MGw$ 67.flow chart 流程图
![Y$[l wjs7K|PK 68.reperformance of internal control 重新执行
q\G@Nn^ F U%b"gP^ 69.audit evidence
审计证据
@bE?WXY oWT0WS 70.substantive procedures 实质性程序
Z%{2/mQ f:>jH+o.S 71.assertions 认定
Il[WXt<S (yVI<Os{a 72.esistence 存在
3J{'|3x qyC"}y- 73.occurrence 发生
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<IyPt 74.completeness 完整性
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CK%W+"; q1j[eru 76.valuation and allocation 计价和分摊
owB)+ GQQ6 t 77.cutoff 截止
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\qPrY.- eAEVpC2 79.classification 分类
NjLd-v"2 [&&4lKC}u 80.inspection 检查
6C=.8eP Ea1>]V 81.supervision of counting 监盘
ME"/%59r bL<cgtz7) 82.observation 观察
W\.(~-(So 5,3h'\ "! 83.confirmation 函证
iQQJ` scmbDaOn 84.computation 计算
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kk(FVX iW)Ou?aS 86.vouch 核对
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MH-,+-Eq s5 BV8 M 88.audit sampling 审计抽样
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{[eY/)6H 'DPSM?]fA 90.expected error 预期误差
>2r/d P^z)]K#sw 91.population 总体
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_mEIsv u&:jQ:[ 92.sampling risk 抽样风险
L!5HE])<) 2epL!j)Wh 93.non- sampling risk 非抽样风险
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xo}hu%XL QGa"HG5NF 95.statistical sampling 统计抽样
S!uyplYKF O-RiDYej 96.tolerable error 可容忍误差
QHeUpJ/^ asb")NfIm 97.the risk of under reliance 信赖不足风险
zcc]5> fjf\/% 98.the risk of over reliance 信赖过度风险
xE:p)B-] {chl+au*l 99.the risk of incorrect rejection 误拒风险
&7cy9Z~m 6b0#z#E 100. the risk of incorrect acceptance 误受风险
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'k hJZ: d] {^ 102.index and cross-referencing 索引和交叉索引
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HMB 103.cash receipt 现金收入
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hhpH)Bi= 104.cash disbursement 现金支出
Z+4J4Ka^!( nX~sVG{Q 105.bank statement 银行对账单
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IVCTz[ 106.bank reconciliation 银行存款余额调节表
Q[ IaA" ;G?_^ 0 107.balance sheet date
资产负债表日
K=;p^dE Ood&cP'c 108.net realizable value 可变现净值
.- w*&Hd7b 6<2 7}S 109.storeroom 仓库
y37@4p^@9 d)LifsD) 110.sale invoice 销售发票
7yKadM~) aX~7NslR 111.price list 价目表
XWk^$ " H}d&>!\}F 112.positive confirmation request 积极式询证函
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?>e-6*. 6HyQm?c>a 114.purchase requisition 请购单
3.Y/ZWON tjGQ0-Lo 115.receiving report 验收报告
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M!,WU[mP |[0|j/V%O 117.manufacturing overhead 制造费用
RszqDm cu|{cy- 118.material requisition 领料单
+Oo>V~ &uC7W.| 119.inventory-taking 存货盘点
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)g)X~]* ) "'J]6 121.stock certificate 股票
S?&ntUah J 5~bs*a8 122.audit report 审计报告
~ u jY+{ X ZfT;!wF& 123.entity 被审计单位
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_` (c_E*>c) 124.addressee of the audit report 审计报告的收件人
zbrDDkZ1 b:oB $E 125.unqualified opinion 无保留意见
v#F.FK f $R]m2 126.qualified opinion 保留意见
M1^pf<!s y<MXd,eE 127.disclaimer of opinion 无法表示意见
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.z+[3Oj_E A\YP}sG1 查看《
注会考试《审计》中的128个英文单词(一) 》
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