61.assessed level of material misstatement risk 重大错报风险的评估水平
|J-X3`^\H #L*\ ^ c 62.simall business 小规模企业
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HQPp?v 2_q/<8t 63.accounting system
会计系统
9{u= > Vm}u`x 64.test of control 控制测试
|'h(S| "t0^4=c+7 65.walk-through test 穿行测试
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` $94lF~ 66.communication 沟通
UY3)6}g6 ,Kv6!ib6Q 67.flow chart 流程图
riIubX# ~<[+!&<U 68.reperformance of internal control 重新执行
}j/\OY _& ^B<-.(F 69.audit evidence
审计证据
&qx/ZT LKM018H> 70.substantive procedures 实质性程序
|{#St-!-7 ZFtx&vrP 71.assertions 认定
1CC0]pyHX //&3{B 72.esistence 存在
%p 6Ms 2j-l<!s 73.occurrence 发生
U1YqyG8 y!b"Cj 74.completeness 完整性
jr`swyg f Fi=/} 75.rights and obligations 权利和义务
NfoHQU<n =Zj
7dn;EN 76.valuation and allocation 计价和分摊
HxO+JI`'3 xm
{?h,U, 77.cutoff 截止
.#&)%}GC DGHSyB^+1 78.accuracy 准确性
YuhfPa ^(q .f=I!a 79.classification 分类
<Y`(J# %e:+@%] 80.inspection 检查
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:6 sVh)Ofn 81.supervision of counting 监盘
lV'?X% <WUgH6" 82.observation 观察
f#l9rV"@g L(3&,!@ 83.confirmation 函证
3eUi9_s+ rZgu`5<a 84.computation 计算
\|>%/P XJo.^<m 85.analytical procedures 分析程序
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ZWg~&l^ 86.vouch 核对
Q&I # w[GEm,ZC 87.trace 追查
;pm/nu QvbH " 7 88.audit sampling 审计抽样
]y#'U "nz\YQdg 89.error 误差
CzlG#?kU?2 G ]h 90.expected error 预期误差
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v) UlWmf{1%]? 91.population 总体
^|<>`i6 Wrp~OF0k 92.sampling risk 抽样风险
lW"0fZ_x'E ?GX@&_ 93.non- sampling risk 非抽样风险
E]Mx<7;\
. 4rDVCXE 94.sampling unit 抽样单位
GJdL1ptc +s<6eHpm 95.statistical sampling 统计抽样
(&.T O1\4WG% 96.tolerable error 可容忍误差
qb;b.P?~D$ #e.x]v: 97.the risk of under reliance 信赖不足风险
.
-YE(}^ P<>NV4 98.the risk of over reliance 信赖过度风险
fln[Q2zl '9QEG/v 99.the risk of incorrect rejection 误拒风险
R?1Z[N .$s']' = 100. the risk of incorrect acceptance 误受风险
6Gg`ExcT5 -~c-mt 101.working trial balance 试算平衡表
3*Q=)} 9qDM0'WuU 102.index and cross-referencing 索引和交叉索引
$%$zZJ@/ Y-8BL 103.cash receipt 现金收入
#6a!OQj -0 xo6'mD 104.cash disbursement 现金支出
:^W}$7$T h1?xfdvGd 105.bank statement 银行对账单
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`O } J?,?>Z 106.bank reconciliation 银行存款余额调节表
P84YriLo yT:2*sZRc 107.balance sheet date
资产负债表日
P$z%:Q U B+~K/ 108.net realizable value 可变现净值
<',k%:t bLS10^g5 109.storeroom 仓库
jv v= >!qtue7B 110.sale invoice 销售发票
z#Qe$`4& Cgln@Rz 111.price list 价目表
+@uA _8 r'R 112.positive confirmation request 积极式询证函
]i075bO/ }Tk:?U{ 113.negative confirmation request 消极式询证函
sCJ|U6Q- Pm#/j; 114.purchase requisition 请购单
%AJ9fs4/ !4<D^eh 115.receiving report 验收报告
#yIHr&'oX IG|u;PH< 116.gross margin 毛利
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x <o9i;[+H- 117.manufacturing overhead 制造费用
2!LDrvPP KC&XOI % 118.material requisition 领料单
iOIq2&sV D?%[du:V 119.inventory-taking 存货盘点
Wgs6}1bg tBkgn3w 120.bond certificate 债券
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T18u\ 121.stock certificate 股票
x~uDCbL '4 d4i 122.audit report 审计报告
DZmVm['l q{G8Po$z' 123.entity 被审计单位
tq,^!RSbZ w:nH_x#C4 124.addressee of the audit report 审计报告的收件人
*.eeiSi{ R|}4H*N 125.unqualified opinion 无保留意见
Qu Mv1)n l?IeZisX 126.qualified opinion 保留意见
iVnMn1h ae-tAA[1Y 127.disclaimer of opinion 无法表示意见
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@ _\yR/W~ 128.adverse opinion 否定意见
L<oQKe7Q: fe<7D\Sp@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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