61.assessed level of material misstatement risk 重大错报风险的评估水平
C**kJ QzA/HP a 62.simall business 小规模企业
zd#/zUPI Q-Rt 63.accounting system
会计系统
[[d@P%X& E9n7P'8 64.test of control 控制测试
3W}xYYs]^ 8sxH)"S 65.walk-through test 穿行测试
A49HYX-l t!}?nw%$ 66.communication 沟通
sBD\
;\I 0P6< 4 67.flow chart 流程图
@ei:/~y3 `(?x@Y>.Ht 68.reperformance of internal control 重新执行
*`.4M)Ym~ j 1#T]CDs 69.audit evidence
审计证据
Z
)dz
E>6:59
+ 70.substantive procedures 实质性程序
t=oTU,< cE0Kvqe` 71.assertions 认定
B
|+tK I@9k+JB 72.esistence 存在
2d Px s:8& dsJHhsu6 73.occurrence 发生
[XP3 ; 'J{yl
RQ 74.completeness 完整性
4`+hX' K# dV. 75.rights and obligations 权利和义务
_jCjq
(J^2|9r 76.valuation and allocation 计价和分摊
9K
F`9Y )51H\o 77.cutoff 截止
/IN/SZx <xeo9'k6& 78.accuracy 准确性
7`
f',ZK% 4?{e?5) 79.classification 分类
?krgZ;Jj ]
1<O [d 80.inspection 检查
*qm@;!C <e&*Tx<8 81.supervision of counting 监盘
.\>I
- bqDHLoB\1 82.observation 观察
W!BIz&SY:- h .Iscr^~ 83.confirmation 函证
?"[h P=3J '
Z}/3 dp 84.computation 计算
"cUCB SlZ>N$E 85.analytical procedures 分析程序
*0`oFTJ cSSrMYX2 86.vouch 核对
,,>b=r_r& IL]VY1'# 87.trace 追查
p}'uCT
ga Fhn=}7|4q 88.audit sampling 审计抽样
DEw_dOJ( !~&vcz0>)9 89.error 误差
2$O@T] ]7, mo 90.expected error 预期误差
iZ3%'~K<3J I(dMiL 91.population 总体
# N.(ZP hd2 X/" 92.sampling risk 抽样风险
[J|)DUjt 5Go&+|c vJ 93.non- sampling risk 非抽样风险
ui: =U5lPsiv,3 94.sampling unit 抽样单位
XKU+'Tz #~r+ 95.statistical sampling 统计抽样
{g>k-. *kXSl73 k 96.tolerable error 可容忍误差
Jn>7MuG >k?/'R 97.the risk of under reliance 信赖不足风险
S3=M k~_& H3"[zg9L:a 98.the risk of over reliance 信赖过度风险
E Cx_
[|3{ @JWoF^U 99.the risk of incorrect rejection 误拒风险
Xp=Y<`dX w`vJE!4B 100. the risk of incorrect acceptance 误受风险
yVyh'd:Ik _G!lQ)1 101.working trial balance 试算平衡表
,))UQ7N U3+{!}gn 102.index and cross-referencing 索引和交叉索引
AFWcTz6 #d tj ,*-).4% 103.cash receipt 现金收入
9K@>{69WQ xP.B,1\X 104.cash disbursement 现金支出
->oQ,ezB VJX{2$L 105.bank statement 银行对账单
eiJO;%fl>l W%f:+s}cI 106.bank reconciliation 银行存款余额调节表
`CI9~h@k nBd!296 107.balance sheet date
资产负债表日
j w)Lofn 66?!"w 108.net realizable value 可变现净值
8z^?PZ/ n<p`OKIV3 109.storeroom 仓库
A/N$ r3l}I6 110.sale invoice 销售发票
,P ?TYk ~(tZW 111.price list 价目表
GqI^$5? PXcpROg5
6 112.positive confirmation request 积极式询证函
>eg&
i(C+ dhN[\Z% 113.negative confirmation request 消极式询证函
C|Bk'<MI >w jWX{&? 114.purchase requisition 请购单
(}fbs/8\p OE-$P 115.receiving report 验收报告
GV1\8OG7
+(5 H$O{h 116.gross margin 毛利
@5H1Ni5/o@ Z&=K+P 117.manufacturing overhead 制造费用
2#LcL
BbZ-dXC< 118.material requisition 领料单
I]>-~_ ^>uzMR!q5 119.inventory-taking 存货盘点
=YBwO. !% V-CPq 120.bond certificate 债券
Z9ciS";L $"T1W=;j9 121.stock certificate 股票
p8BA an3 Z~
8Xp 122.audit report 审计报告
;h_"5/# cD8.rRyD 123.entity 被审计单位
a
J[VX)
"J Tfhg\++u 124.addressee of the audit report 审计报告的收件人
4hztYOhJ{ #$%9XD3 125.unqualified opinion 无保留意见
c6s*u%+}, kf0zL3| 126.qualified opinion 保留意见
a=k+:=%y .G1NY1\ 127.disclaimer of opinion 无法表示意见
m^h"VH,
mwCNfwb: 128.adverse opinion 否定意见
1j6ZSE/*| *#Hi W) 查看《
注会考试《审计》中的128个英文单词(一) 》
SY["(vP%#