61.assessed level of material misstatement risk 重大错报风险的评估水平
L(Ffa(i X?Yp=%% 62.simall business 小规模企业
Ry+Ax4#+(y NE'4atQ
| 63.accounting system
会计系统
e,0y+~ DQ a0S7I 64.test of control 控制测试
spV E'"^
I,pI2 65.walk-through test 穿行测试
5*#!w1X <+%#xi/_ 66.communication 沟通
%%=PpKYtSD k;AV'r 67.flow chart 流程图
kOycS = @UgCu>= 68.reperformance of internal control 重新执行
.S{Q }S @aX$} 69.audit evidence
审计证据
k8~/lE.Wy ^71!.b% 70.substantive procedures 实质性程序
n%"0%A iTgv8 71.assertions 认定
GdxMHnn= ND3(oes+;K 72.esistence 存在
%#^)hX,+Q /J-:?./ 73.occurrence 发生
6N^sUc0s i5QG_^X& 74.completeness 完整性
%^r}$mfy:0 G31??L:< 75.rights and obligations 权利和义务
+/L "A qg(rG5kD@ 76.valuation and allocation 计价和分摊
0A7 qO1%xw m3La;%aA0 77.cutoff 截止
tmCm54 cc"L> XoK 78.accuracy 准确性
-X)KY_Xn@/ %kcyE<c 79.classification 分类
m^O9G? lQnl6j 80.inspection 检查
b)5z'zQu
H,F/u&O 81.supervision of counting 监盘
2L'vB1` Bx>)i8P7i0 82.observation 观察
@y#QHJ.j
-}h+hS50F 83.confirmation 函证
N0D)d gx*rxid 84.computation 计算
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qB Pd,+=
ML
85.analytical procedures 分析程序
8, >YB+Hb .>K):|Opv 86.vouch 核对
6__#n` ]T3dZ`-( 87.trace 追查
j70]2NgX E27N1J+1 88.audit sampling 审计抽样
b`4R`mo ]G0`W6;$] 89.error 误差
E>BP b
_>G=v! 90.expected error 预期误差
3Mnm2*\ q 16jL,i 91.population 总体
m]1=o7 &*}NN5Sv 92.sampling risk 抽样风险
2 us-s W.xlS
ZEB 93.non- sampling risk 非抽样风险
09f:%!^u ,C#Mf@b 94.sampling unit 抽样单位
Bh9O<|E q+MV@8w 95.statistical sampling 统计抽样
/ry#q%? }HM8VAH 96.tolerable error 可容忍误差
x4PH-f-7 nt/+?Sj 97.the risk of under reliance 信赖不足风险
o8:K6y kKFSCl/g 98.the risk of over reliance 信赖过度风险
H$^b.5K +fgF &. 99.the risk of incorrect rejection 误拒风险
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VQm)32' 100. the risk of incorrect acceptance 误受风险
;CU<\ _)J;PbK~ 101.working trial balance 试算平衡表
_]"5]c&*3 (c/H$' 102.index and cross-referencing 索引和交叉索引
&S}i)Nu6J k)W8%=R 103.cash receipt 现金收入
Lx-ofN\ [69[Ct 104.cash disbursement 现金支出
}lzyl*. &^ sgR$m 105.bank statement 银行对账单
&%~2Wm ;79X#hI 106.bank reconciliation 银行存款余额调节表
73$^y)AvY `U4R%
qhWA 107.balance sheet date
资产负债表日
JM5w`= h1.]Nl
C 108.net realizable value 可变现净值
K2T&U$, t[B\'f! 109.storeroom 仓库
"5mdq-h( DLYk#d: q? 110.sale invoice 销售发票
aOq>Ra{T +OFq=M 111.price list 价目表
n*6 b*fl 'CT8vt; 112.positive confirmation request 积极式询证函
FbB>
Md; 4@P
H5z 113.negative confirmation request 消极式询证函
@O}%sjC1 &pS <4 114.purchase requisition 请购单
)v1n#m,W ^Bw2y&nN 115.receiving report 验收报告
\|Pp%U [ ?Kw~O"L8 116.gross margin 毛利
[HB>\
SI=vA\e 117.manufacturing overhead 制造费用
_tZT *<n]"- 118.material requisition 领料单
+Zu*9&Cx d\}r.pD 119.inventory-taking 存货盘点
j )6A F}P+3IaE 120.bond certificate 债券
ahNpHTPa ^)Xl7d|m+ 121.stock certificate 股票
<Q'J=;vV 53d8AJ_
@X 122.audit report 审计报告
q"OvuHBSOn bCY8CIF 123.entity 被审计单位
R]e?<,"X PSz|
I8
c 124.addressee of the audit report 审计报告的收件人
'#REbY5ev _p/
_t76s 125.unqualified opinion 无保留意见
)(`I1"1 y@"6Dt| 126.qualified opinion 保留意见
( /{Wu:e bD[W`yW0 127.disclaimer of opinion 无法表示意见
M<oIo036 mt$0p|B8 128.adverse opinion 否定意见
'`Eb].s* :B?C~U k 查看《
注会考试《审计》中的128个英文单词(一) 》
A L|F
Bd