61.assessed level of material misstatement risk 重大错报风险的评估水平
_4)
t !yj1X
Ar 62.simall business 小规模企业
_Ycz@Jn 0~ nCT&V 63.accounting system
会计系统
Bj4c_YBte @d{}M)6\! 64.test of control 控制测试
M887 Q'HSi |sr\SCx 65.walk-through test 穿行测试
X=-= z5 2~hdJ/ 66.communication 沟通
MOB4t| _Zav Y<6 67.flow chart 流程图
Dti-*LB1 0
N7I:vJ 68.reperformance of internal control 重新执行
A@|Z^T: :I7qw0? 69.audit evidence
审计证据
i_m&qy<v r6\g#} 70.substantive procedures 实质性程序
,d/$!Yf ?;](;n#lU 71.assertions 认定
JdI*@b2k[ <<S4l~"o 72.esistence 存在
z =H?@z **__&Xp1 73.occurrence 发生
)MI w/ 'X+aYF}Ye 74.completeness 完整性
}N-UlL( !lzj.|7=1 75.rights and obligations 权利和义务
@=w)a *IbDA 76.valuation and allocation 计价和分摊
5YPIv- _:Q^mV=;j 77.cutoff 截止
[wSoZB
l _5n2'\] H` 78.accuracy 准确性
)?&mCI* V9<E`C 79.classification 分类
Z\C"/j<y ,e$RvFB 80.inspection 检查
hU( &/uakkS 81.supervision of counting 监盘
qDswFs( }mp`!7?>O 82.observation 观察
E l.eK9L 6flO;d/v 83.confirmation 函证
O<!^^7/h0 IuPDr % 84.computation 计算
H4v%$R;K Vt zSM%= 85.analytical procedures 分析程序
S|u5RU8*"| #|769=1 86.vouch 核对
4V@0L `,pBOh|' 87.trace 追查
OdyL
j "o;%em*Bc 88.audit sampling 审计抽样
Th,]nVsGs~ 4ybOK~z 89.error 误差
056yhB "AJ>pU3 90.expected error 预期误差
>oy%qLHe~t i-0AcN./p 91.population 总体
A+Je?3/. Zq1> M'V; 92.sampling risk 抽样风险
7m8:odeF "[A&S! 93.non- sampling risk 非抽样风险
-{eiV0<^ +A,cdi9z 94.sampling unit 抽样单位
@AG=Eq9<o Ca"i<[8 95.statistical sampling 统计抽样
ZQz;EV! k]& I(VQ" 96.tolerable error 可容忍误差
)CL/%I,^ .q]K:}9!\ 97.the risk of under reliance 信赖不足风险
]6=opvm z
SsogAx 98.the risk of over reliance 信赖过度风险
QQHC
1 z5:3.+M5 99.the risk of incorrect rejection 误拒风险
Rx%kAt2X N9 )ERW2`* 100. the risk of incorrect acceptance 误受风险
\hzx? Grd9yLF 101.working trial balance 试算平衡表
`b@"GOr OZObx 102.index and cross-referencing 索引和交叉索引
d9
8pv% JLyFkV/
103.cash receipt 现金收入
9D%~~~
%b ~;I{d7z,; 104.cash disbursement 现金支出
nzYFa J + CA"`7<, 105.bank statement 银行对账单
4f0dc\$ B;{sr'CP 106.bank reconciliation 银行存款余额调节表
5o(=?dXm4 QQ,w:OjA0 107.balance sheet date
资产负债表日
<* PjG}Z. gY=+G6;=< 108.net realizable value 可变现净值
@D<Q'7mLh !q PUQ+ 109.storeroom 仓库
~ YZi"u |4Q><6"G 110.sale invoice 销售发票
>yqL / dn]`Ge) 111.price list 价目表
DNM~/Oo Sag\wKV8 112.positive confirmation request 积极式询证函
s3T 6"%S` zwHTt
E 113.negative confirmation request 消极式询证函
:TWHmxch @1[LD[< 114.purchase requisition 请购单
zjJyc? 2,%ne ( 115.receiving report 验收报告
Md m(xUs K
i
@8 116.gross margin 毛利
f.r-,%^6{ 0P5
3dF 117.manufacturing overhead 制造费用
G}~b 55|$Imnf 118.material requisition 领料单
*m]%eU( {gi"ktgk 119.inventory-taking 存货盘点
`Op
";E88 tv|=`~Y 120.bond certificate 债券
`^N;%[c`z CnA*o 8w 121.stock certificate 股票
#wm)e)2@ &c@I4RV|q 122.audit report 审计报告
aH$*Ue@Q khu,P[3> 123.entity 被审计单位
Ox43(S0~ ,|c_l) 124.addressee of the audit report 审计报告的收件人
en~(XE1 ->#7_W 125.unqualified opinion 无保留意见
C"mb-n7s j+ys&pDczm 126.qualified opinion 保留意见
MDCf(LhEH {5z?5i ?D 127.disclaimer of opinion 无法表示意见
V[#lFl). da^9Fb 128.adverse opinion 否定意见
F;NZJEy S I(8.$1 查看《
注会考试《审计》中的128个英文单词(一) 》
u})JQ<|