61.assessed level of material misstatement risk 重大错报风险的评估水平
.P-@ !Q5* ;]vE"M x$ 62.simall business 小规模企业
hZc$`V=R 8(5}Jo+ 63.accounting system
会计系统
lE$X9yIt n#bC, 64.test of control 控制测试
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1yX@ 65.walk-through test 穿行测试
^MQ7*g6o 9M<qk si 66.communication 沟通
}3=]1jH6 Ol D]*=.cO 67.flow chart 流程图
<|s|6C O62H4oT 68.reperformance of internal control 重新执行
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\ !W .ooy5( 69.audit evidence
审计证据
3%!d&j>v |brl<*: 70.substantive procedures 实质性程序
iS=}| 8" q\[f$==p 71.assertions 认定
v#nYH?+~mJ |HhUU1! 72.esistence 存在
Y2QlK1.8V ^hRos 73.occurrence 发生
b":cj:mxL MXSPD#gN 74.completeness 完整性
J=|fxR JX`+b 75.rights and obligations 权利和义务
g' H!%< =<n+AqJ% 76.valuation and allocation 计价和分摊
%j{gZTz- r;I3N+ 77.cutoff 截止
$iupzVrro f9X*bEl9;` 78.accuracy 准确性
!1w=_ [|Jzs[ 79.classification 分类
!imm17XQ\ yzgDdAM 80.inspection 检查
shjS^CP \h,S1KmIBD 81.supervision of counting 监盘
8;-a_VjA) !T#~.QP4 82.observation 观察
(9{)4[3MAG 31Y+bxQ 83.confirmation 函证
`SZ^~O <p-R{}8 84.computation 计算
s+h`,gg9 3a"4Fn 85.analytical procedures 分析程序
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={-* !#5RP5,,Y 86.vouch 核对
pg [F{T< }{ J<Wzw 87.trace 追查
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[ H'l",~ 7=aF-;X3jj 88.audit sampling 审计抽样
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4b,N"w{v hwSn?bkw 90.expected error 预期误差
=*~]lz__M )F8G q, 91.population 总体
=3_I;Lw ,mx>)}l95 92.sampling risk 抽样风险
&S>m+m' %J5zfNe)& 93.non- sampling risk 非抽样风险
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`p|{(g' 94.sampling unit 抽样单位
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Pa'g=- 95.statistical sampling 统计抽样
t$m268m~ W`*S?QGzl@ 96.tolerable error 可容忍误差
Q"h/o"-h PxhB=i!'$ 97.the risk of under reliance 信赖不足风险
C{`+h163\ }q^M 98.the risk of over reliance 信赖过度风险
/U4F\pZl BA4qQCS;5 99.the risk of incorrect rejection 误拒风险
@{_[bKg 7hlgm7^ 100. the risk of incorrect acceptance 误受风险
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p-POg%|&< 101.working trial balance 试算平衡表
\tc4DS 8$xd;+`y' 102.index and cross-referencing 索引和交叉索引
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|$& |JC/A;ZH 103.cash receipt 现金收入
&^=6W3RD P:eY>~m<; 104.cash disbursement 现金支出
j7IX"O%f\ z@R:
~ 105.bank statement 银行对账单
<7NY.zvwk] =;#+8w=^ 106.bank reconciliation 银行存款余额调节表
B[%FZm $`M t:B~P,r 107.balance sheet date
资产负债表日
s.d }*H-o 52
?TLID 108.net realizable value 可变现净值
5V;BimI A>8"8=C 109.storeroom 仓库
Q x}\[ kTZ`RW&0 110.sale invoice 销售发票
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#EQwl6 "xe % IS 112.positive confirmation request 积极式询证函
P1tc*2Z FH:^<^M 113.negative confirmation request 消极式询证函
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-'ePx f 114.purchase requisition 请购单
ByqB4Hv2 9.:r;H G 115.receiving report 验收报告
E&ou(Q={ .-2i9Bh6 116.gross margin 毛利
i P gewjx FRqJ#yd] 117.manufacturing overhead 制造费用
=|_:H$94 )!M %clm. 118.material requisition 领料单
pB*8D COvcR.*0F 119.inventory-taking 存货盘点
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!).f " |ZC2Zu< 120.bond certificate 债券
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cY> 121.stock certificate 股票
@AET.qGC LE#ko2#ke 122.audit report 审计报告
pm`BMy<5PU j:ze5F A+ 123.entity 被审计单位
{6d)|';% =pSuyM' 124.addressee of the audit report 审计报告的收件人
.hO) R. ]U?)_P@} 125.unqualified opinion 无保留意见
GF]V$5.ps LE$_qX`L 126.qualified opinion 保留意见
4B?8$&b Ldqn<wNnI 127.disclaimer of opinion 无法表示意见
u By[x 0 R{={7.As+ 128.adverse opinion 否定意见
H5wzzSV!:B ixc~DV+@[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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