61.assessed level of material misstatement risk 重大错报风险的评估水平
[w4z)! OIWo
*
% 62.simall business 小规模企业
L"b5P2{c 9SFiL#1 63.accounting system
会计系统
G/`_$ c iCEX|T
j; 64.test of control 控制测试
dvj`%?= G![1+2p:Tq 65.walk-through test 穿行测试
yi%B5KF~Al qzyQ2a_p 66.communication 沟通
QTyl=z7 Je*gMq:D 67.flow chart 流程图
WMC6dD_6e kB:R-St 68.reperformance of internal control 重新执行
Yp;x F%|(pHk 69.audit evidence
审计证据
7:;V[/
l:[=M:#p 70.substantive procedures 实质性程序
[p(C:rH lubS{3< 71.assertions 认定
EagI)W!s[ 9(I4x]` 72.esistence 存在
#QB`'2)vw ]zm6;/S 73.occurrence 发生
L@ay4,e.bz " h#=ctCx" 74.completeness 完整性
b13>>'BMB _8`|KY 75.rights and obligations 权利和义务
K4tX4U[Z 9PBmBP~ 76.valuation and allocation 计价和分摊
qjFgy)qV I[|I\tW 77.cutoff 截止
=wQ=` R3<+z 78.accuracy 准确性
*5NffiA}-
g$97"d' 79.classification 分类
B?4\IXek 5SjS~9 80.inspection 检查
~E\CAZ WZr~Pb9 81.supervision of counting 监盘
r5"/EMieh v7R&9kU{ 82.observation 观察
?b0\[ A4^+p0@ 83.confirmation 函证
Q9' p2@Z ~:@H6Ke[ 84.computation 计算
Zry>
s0 Q&J,"Vxw 85.analytical procedures 分析程序
wfdFGoy( y\[=#g1(@ 86.vouch 核对
\z{Y(dS 2Ar
<(v$ 87.trace 追查
ymzm x$o= A_.QHUjpx 88.audit sampling 审计抽样
_pS%tPw %L/=heBBd 89.error 误差
@FTi*$Ix A0XFu}
90.expected error 预期误差
*t_&im%E H07j& 91.population 总体
Yx"z&J9p g{%'; 92.sampling risk 抽样风险
H@zk8]_P VPHCPGrk 93.non- sampling risk 非抽样风险
WdT|xf.Q&
W6~=?C 94.sampling unit 抽样单位
Y8PT`7gd` dc05,Bz 95.statistical sampling 统计抽样
]Q3Gj@6 ZwMw g t 96.tolerable error 可容忍误差
@I&"P:E0F; _a&|,ajy> 97.the risk of under reliance 信赖不足风险
2]+.8G7D% a3;.{6el)H 98.the risk of over reliance 信赖过度风险
H
[D/Sz5` L9T u>4 99.the risk of incorrect rejection 误拒风险
Cu:Zn% b5DrwX{Ff 100. the risk of incorrect acceptance 误受风险
ca=e_sg :~(im_r 101.working trial balance 试算平衡表
+2SX4Kxu 5)UmA8"zVB 102.index and cross-referencing 索引和交叉索引
.N=hA +HX'A C 103.cash receipt 现金收入
HhvG#Sam! :j~5(K" 104.cash disbursement 现金支出
R~~rqvLm PlZiTP 105.bank statement 银行对账单
%'e(3;YI H#inr^Xa 106.bank reconciliation 银行存款余额调节表
$1+K}tP B$l`
9!, 107.balance sheet date
资产负债表日
?^~"x.<nr ^{:jY, ?] 108.net realizable value 可变现净值
er0D5f R G+uiZ(p> 109.storeroom 仓库
%z~U@Mka `l2q G# 110.sale invoice 销售发票
bSf(DSqx /BM1AV{s6 111.price list 价目表
cA?
x( Wq(l :W' 112.positive confirmation request 积极式询证函
L]d@D0.Z .gGvyscdH; 113.negative confirmation request 消极式询证函
G%!\ p:w JtpY][}"~3 114.purchase requisition 请购单
/w M 6
]Oxx{|} 115.receiving report 验收报告
k-V I9H!, mE`qvavP|/ 116.gross margin 毛利
nKB&|! PuCDsojclh 117.manufacturing overhead 制造费用
)7GLS\uf<% U5!f++ 118.material requisition 领料单
UglG!1L V<4+g/ 119.inventory-taking 存货盘点
QO{=Wi- 9K':Fn2, 120.bond certificate 债券
EWIc|b: i 1I>RK 121.stock certificate 股票
ShJK&70O
}m%?&c 122.audit report 审计报告
lVdT^"~3 _1<'"u#6w 123.entity 被审计单位
_sR9 :KSor}t 124.addressee of the audit report 审计报告的收件人
T_?nd T2 K\
+}q{ 125.unqualified opinion 无保留意见
fu<2t$Cn> x
XM!E
8 126.qualified opinion 保留意见
l(#ke ] 5v4^mk 127.disclaimer of opinion 无法表示意见
VS|("** =HY1l}\ 128.adverse opinion 否定意见
Zknewv*sS4 Y#&0x_Z 查看《
注会考试《审计》中的128个英文单词(一) 》
b/B`&CIA0"