61.assessed level of material misstatement risk 重大错报风险的评估水平
/TS>I8V! 1 BVivEG 62.simall business 小规模企业
'Zk&AD ~ dc"Vc 3) 63.accounting system
会计系统
W>'R<IY4#N ai#0ZgO 64.test of control 控制测试
vP?"MG {P(IA2J'S 65.walk-through test 穿行测试
1,BtOzuRo Z3"f7l6 66.communication 沟通
/\h&t6B1 lLoFM
67.flow chart 流程图
B
+_D*a X=_N7! 68.reperformance of internal control 重新执行
v-4eN1OS *T*MLD]Q 69.audit evidence
审计证据
>e"1a/2%>& (~,Q-w" 70.substantive procedures 实质性程序
'^}l|( 5zfPh`U>1 71.assertions 认定
O" n /.` RwN*/Li 72.esistence 存在
6d` 6=D: )=ZWn,ZB 73.occurrence 发生
Z6
(;~"Em X
2T)]`@ 74.completeness 完整性
'9H]SEw #W'jNX,h 75.rights and obligations 权利和义务
B
u*ge~ 0|HD(d`a 76.valuation and allocation 计价和分摊
*}A J7] /
k(0}g=\ 77.cutoff 截止
a{,EX[~b -0Y8/6]( 78.accuracy 准确性
Q_qc_IcM y
5k<qJ9 79.classification 分类
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8DgL>l 80.inspection 检查
zr2%|YF eB^:+h#A_ 81.supervision of counting 监盘
zT`LPs6T !~
"q$T>@ 82.observation 观察
jW"C: {Ol; ES<"YF 83.confirmation 函证
5}E8Tl
'C!b($Y 84.computation 计算
pX*Oc6.0mu KKl8tI\u~ 85.analytical procedures 分析程序
\c_1uDRoUn Skq%S`1%Q 86.vouch 核对
D
poRR` N:Q}Lil 87.trace 追查
rG}o!I`z %)?$82=2 88.audit sampling 审计抽样
83Bp_K2\ j^ex5A.&
& 89.error 误差
~;3N'o {{SeD:hx 90.expected error 预期误差
&iId<.SiJ KPs5? X 91.population 总体
f'TdYG b-;+&Rb 92.sampling risk 抽样风险
)1Z*kY?f! q_ykB8Ensa 93.non- sampling risk 非抽样风险
t%/Y^N; MX xRM~ 94.sampling unit 抽样单位
^kzw/.I{ m+s^K{k} 95.statistical sampling 统计抽样
YJ_LD6PL9 :(!il? 96.tolerable error 可容忍误差
Jx[IHE Sz.jv#Y 97.the risk of under reliance 信赖不足风险
.3t[M0sd BOoLs(p 98.the risk of over reliance 信赖过度风险
k]] (I<2 '/Hx0]V 99.the risk of incorrect rejection 误拒风险
8~u#?xs6 7eqax33f 100. the risk of incorrect acceptance 误受风险
hmHm;
l HUfH/x3zj] 101.working trial balance 试算平衡表
CZS{^6Ye ?*tb|AL(R 102.index and cross-referencing 索引和交叉索引
?R&,1~h a#nVRPU8m 103.cash receipt 现金收入
kz@@/DD/9 ZYos.ay 104.cash disbursement 现金支出
$,bLK|<hi /0uZ(F|>I 105.bank statement 银行对账单
AVyqtztQ .|NF8Fj 106.bank reconciliation 银行存款余额调节表
A<C`JN} Ont4-AP
107.balance sheet date
资产负债表日
S ])Ap'E ~B'K_# 108.net realizable value 可变现净值
k`F$aQV9` \`Db|D?oy 109.storeroom 仓库
(A}##h <iajtq<Z 110.sale invoice 销售发票
\H!ECTI KDhr.P.~ 111.price list 价目表
Eb7qM.Q] &
#D
XC6f 112.positive confirmation request 积极式询证函
ZqsI\"bj 2M3.xUS 113.negative confirmation request 消极式询证函
(f,D$mX ^,]'Ut 114.purchase requisition 请购单
: |#Iw .3l'&".' 115.receiving report 验收报告
E5w.wx ;;pxI5 116.gross margin 毛利
TL ;2,@H` X3NHQMI 117.manufacturing overhead 制造费用
"gADHt=MIR -ve{O-; 118.material requisition 领料单
:vz_f$= 8zP{Cmm 119.inventory-taking 存货盘点
lpQsmd# L1D{LzlBti 120.bond certificate 债券
f^@`[MJj1C u>Z;/kr 121.stock certificate 股票
,F`:4=H% "Sz pFw 122.audit report 审计报告
I8;pMr6 qOVs9'R 123.entity 被审计单位
awQf$ `VCU`Y 124.addressee of the audit report 审计报告的收件人
n8DWA`[ib
"K5n |{# 125.unqualified opinion 无保留意见
X3vTyIsn 6?b9~xRW 126.qualified opinion 保留意见
dVmI.A'nbp L
']EYK5 127.disclaimer of opinion 无法表示意见
ER~m
&JI B<i)je! 128.adverse opinion 否定意见
+ulBy d?C8rkV' 查看《
注会考试《审计》中的128个英文单词(一) 》
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