61.assessed level of material misstatement risk 重大错报风险的评估水平
CyzvQfpZr 4%\L8: 62.simall business 小规模企业
1'c!9 4{CVBowi 63.accounting system
会计系统
Y&Pi`E9= TQE 3/I L 64.test of control 控制测试
dMeDQ`c`W j,6dGb 65.walk-through test 穿行测试
yHr/i) c $o/?R]h 66.communication 沟通
&1]}^/u2 ?h1]s&^|2 67.flow chart 流程图
#OJ^[Zi< m[ay 68.reperformance of internal control 重新执行
A[htG\A` 0 MCL?J,1?r 69.audit evidence
审计证据
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&;T= ll[U-v{ 70.substantive procedures 实质性程序
0@*rp7 5y}}?6n+ 71.assertions 认定
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F 9y.C])(2 72.esistence 存在
G!XizhE ?Q9/C| 73.occurrence 发生
$Jb+}mlT HQ/PHUg2 74.completeness 完整性
Iimz ofcoNLX5c 75.rights and obligations 权利和义务
+;:i,`Lmg 7S2Bm]fP 76.valuation and allocation 计价和分摊
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77.cutoff 截止
z[ z'.{;D Z%(aBz7Et 78.accuracy 准确性
z)43+8 ; `5[VO 79.classification 分类
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p? C*kZ>mbc 80.inspection 检查
a(d'iAU8^ RX?Nv4- 81.supervision of counting 监盘
-("79v># 'PV,c|f> 82.observation 观察
{< jLfL1 il5WLi;{ 83.confirmation 函证
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lG fO qi7dcn@d 85.analytical procedures 分析程序
#mx;t3ja7 ,o*b-Cv/ 86.vouch 核对
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l}tYl`| sGMC$%e} 87.trace 追查
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88.audit sampling 审计抽样
4?jhZLBU +;FF0_ 89.error 误差
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)&3 90.expected error 预期误差
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<!kGL5 91.population 总体
gq Z7Pro. &[R&@l Y 92.sampling risk 抽样风险
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w!oJB ou,W|<% 94.sampling unit 抽样单位
d@,q6R}!MP 0 I;>du 95.statistical sampling 统计抽样
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~{ 7-W(gD!` 96.tolerable error 可容忍误差
e!eWwC9u 0S/&^ 97.the risk of under reliance 信赖不足风险
>4LX!^V" E<-}Jc1 98.the risk of over reliance 信赖过度风险
u+8_et5T Br\/7F 99.the risk of incorrect rejection 误拒风险
O=c& nfRo:@ 100. the risk of incorrect acceptance 误受风险
z_A%>E4 5>h2WL 101.working trial balance 试算平衡表
'["Y;/> Y<a/(` 102.index and cross-referencing 索引和交叉索引
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:*@ 104.cash disbursement 现金支出
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7* Bs "=4=Q\0PT 105.bank statement 银行对账单
aW w`v[v eUF PzioW 106.bank reconciliation 银行存款余额调节表
8b6:n1<fn iDHmS6_c 107.balance sheet date
资产负债表日
[>C^ 0\Z~ yU .B(| 108.net realizable value 可变现净值
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{a%T <WW 1DZGb)OU 110.sale invoice 销售发票
%\:.rs^ 4fP>;9[F 111.price list 价目表
IO v4Zx<) b-~`A;pr 112.positive confirmation request 积极式询证函
Pw$'TE} rp(`V@x3 113.negative confirmation request 消极式询证函
Ge(r6"%7 Zh3]bg5 114.purchase requisition 请购单
<@;e N& e[Q(OV5(R 115.receiving report 验收报告
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v(C9 eYsO%y\I 116.gross margin 毛利
0FEb[+N ukG1<j7. 117.manufacturing overhead 制造费用
'|WMt g {/R4Q1 118.material requisition 领料单
Dk]Y\: DrMcE31 119.inventory-taking 存货盘点
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n6|}^O7 Kpj0IfC,10 121.stock certificate 股票
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1a sjShm 122.audit report 审计报告
;h zZ;tSKL 123.entity 被审计单位
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+`Zef.g 124.addressee of the audit report 审计报告的收件人
$XT&8%|*7 6pr}A 125.unqualified opinion 无保留意见
W-Hw%bwN/q xwK<f6H!y 126.qualified opinion 保留意见
0 B3*\ H}5 ly,d = 127.disclaimer of opinion 无法表示意见
wW!*"z ';b/D 128.adverse opinion 否定意见
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F 查看《
注会考试《审计》中的128个英文单词(一) 》
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