61.assessed level of material misstatement risk 重大错报风险的评估水平
^K*uP^B= U+: o y:mz 62.simall business 小规模企业
H<T9$7Yr%r b~dm+5W7 63.accounting system
会计系统
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M5 '?7th>pC 65.walk-through test 穿行测试
l`=).k Au3>=x` 66.communication 沟通
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^ 67.flow chart 流程图
o (fZZ`6Y Hbwjs?Vq?] 68.reperformance of internal control 重新执行
7xz~%xC. _%^t[4)q 69.audit evidence
审计证据
C/V{&/5w gSLwpIK% 70.substantive procedures 实质性程序
dayp1%d mw0#Dhyy1= 71.assertions 认定
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72.esistence 存在
}%LwaRT SxV(.i' 73.occurrence 发生
%SORs(4 0w^\sf%s 74.completeness 完整性
Zkl:^!* ~um+r],@@ 75.rights and obligations 权利和义务
n.zVCKNH kB_u U !G 76.valuation and allocation 计价和分摊
s!S,;H 0_b7*\x c 77.cutoff 截止
.s$#: ls? "a;z 78.accuracy 准确性
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:(tSL{FO X&qRanOP;z 80.inspection 检查
LX A1rgUWT N_S>%Z+ 81.supervision of counting 监盘
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k1;,eB |rJ_ 83.confirmation 函证
OdX-.FFl Q]X0O10 84.computation 计算
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Ht^MY B@!a@0,,_ 86.vouch 核对
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87.trace 追查
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T=7V+ 1lRqjnzve& 89.error 误差
g*8LdH6mq 'Rk~bAX 90.expected error 预期误差
$$YLAgO4 %8iA0t+ 91.population 总体
TnET1$@qr* #u+BjuZo 92.sampling risk 抽样风险
g;en_~g3j }%k,PYe/ 93.non- sampling risk 非抽样风险
iqf+rBL 8OC5L1 94.sampling unit 抽样单位
Re?sopg0r o:C:obiQbu 95.statistical sampling 统计抽样
@'[w7HsJ GEP YSp 96.tolerable error 可容忍误差
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$=GY =0xuH>WY}w 97.the risk of under reliance 信赖不足风险
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e1{t qNJ BXueOvO8 100. the risk of incorrect acceptance 误受风险
:j$K.3n FVLXq0<Cj 101.working trial balance 试算平衡表
YlOYgr^ yAEOn/.~ 102.index and cross-referencing 索引和交叉索引
wbI(o4rXE aA%$<ItH 103.cash receipt 现金收入
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8)&~q* 18w[T=7) 105.bank statement 银行对账单
Tp~yn 9.e?<u*-z 106.bank reconciliation 银行存款余额调节表
hXS'*vO" S}e*~^1J 107.balance sheet date
资产负债表日
qM@][]j: Jf`;F : 108.net realizable value 可变现净值
O60j C;{F Y'/` ?CK 109.storeroom 仓库
6f6_ztTL WlP@Tm5g/ 110.sale invoice 销售发票
8s8q`_.)( U._ U!U 111.price list 价目表
En6fmEn&;o ^w2n 112.positive confirmation request 积极式询证函
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)s |NtT-T)7 113.negative confirmation request 消极式询证函
&0f7>.y w ;H 114.purchase requisition 请购单
mUr@w*kq|p D]y6*Ha 115.receiving report 验收报告
fFXs:( 2 T{PIJg3 116.gross margin 毛利
<Q\`2{ $';'MoS 117.manufacturing overhead 制造费用
w,8 M aC3\Hs 118.material requisition 领料单
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119.inventory-taking 存货盘点
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TOMvJ>bF 3}g?d/^E3 122.audit report 审计报告
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/l. 124.addressee of the audit report 审计报告的收件人
\<lV), .[cT3l/t 125.unqualified opinion 无保留意见
Cy6[p 3{M IBMA 126.qualified opinion 保留意见
?2EzNN cS od^ha 127.disclaimer of opinion 无法表示意见
R~RY:[5?w u6r-{[W} 128.adverse opinion 否定意见
4Hzbb# WtRy~5A2 查看《
注会考试《审计》中的128个英文单词(一) 》
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