61.assessed level of material misstatement risk 重大错报风险的评估水平
mw.aavB \K=
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U^S:2 c=E.- 63.accounting system
会计系统
QCnVZ" !( AU\!5+RDB 64.test of control 控制测试
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0$uS)J\;K 65.walk-through test 穿行测试
}('QIvq2 [$+61n}.12 66.communication 沟通
,urkd~ 'm((G4 67.flow chart 流程图
}Ec"& OPh@H.)^ 68.reperformance of internal control 重新执行
sTY l' Ieg :fUmMta 69.audit evidence
审计证据
ZS;kCdL +}'K6x_ 70.substantive procedures 实质性程序
I9 aber1 l/M+JT~R 71.assertions 认定
y[eN M6p NE nP3A 72.esistence 存在
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R6 k{8N@&D 73.occurrence 发生
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|9JYg7< 74.completeness 完整性
Xb;`WE gC pYQs|5d 75.rights and obligations 权利和义务
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f 69L&H!<i: 76.valuation and allocation 计价和分摊
1Pc'wfj t?Znil|o 77.cutoff 截止
8ttw!x69)_ {)xrg sB 78.accuracy 准确性
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PKM j& 79.classification 分类
%M:"Ai5: sk/Mh8z 80.inspection 检查
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"m= 81.supervision of counting 监盘
3e:y?hpeL b*7i&q'H 82.observation 观察
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f;> 83.confirmation 函证
~yg9ZM ]5CFL$_Q{ 84.computation 计算
`WL*Jb v4zARE9# 85.analytical procedures 分析程序
zSO9 U 2Ev,dWV 86.vouch 核对
l0V@19Ec XO>Y*7rO 87.trace 追查
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/n/ 0&@6NW&Mu 88.audit sampling 审计抽样
&aU+6'+QXB sa])^mkq( 89.error 误差
)c_ll;% c{0?gt. 90.expected error 预期误差
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G})mw 92.sampling risk 抽样风险
P7!Sc ~Hf,MLMdTf 93.non- sampling risk 非抽样风险
uq_SF.a'v jTJ[2WaS 94.sampling unit 抽样单位
%|~UNP$ dEnhNPeRl 95.statistical sampling 统计抽样
ubw ]}sfM# Bf.RYLsh6 96.tolerable error 可容忍误差
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D(3 |m%&Qb 97.the risk of under reliance 信赖不足风险
rkrt.B 9v A`\\9 98.the risk of over reliance 信赖过度风险
c4|.!AQ> /WMLr5 99.the risk of incorrect rejection 误拒风险
- K{ID$!p X,b}d#\ 100. the risk of incorrect acceptance 误受风险
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)} ueOvBFgZ 101.working trial balance 试算平衡表
&DV'%h>i= <f%9w] 102.index and cross-referencing 索引和交叉索引
}\ F>z ,$Mw/fA 103.cash receipt 现金收入
E*$:~w aap:~F{]X 104.cash disbursement 现金支出
))Nc|` s?G@k} { 105.bank statement 银行对账单
5y)kQ<x" KRQ/wuv 106.bank reconciliation 银行存款余额调节表
!}%giF$- :zCm$@ 107.balance sheet date
资产负债表日
TFhj]r^{ [g{}0[ew 108.net realizable value 可变现净值
"T'!cy XpGom;z^c 109.storeroom 仓库
%2{E'^#)p- We`axkC 110.sale invoice 销售发票
>Y:ouN~< p ,!`8c6 111.price list 价目表
ifkA3] W$&Q.Z 112.positive confirmation request 积极式询证函
la-+` tP UQ"S 113.negative confirmation request 消极式询证函
AxeWj%w@ T'X Rl@ 114.purchase requisition 请购单
$t]DxMd ;pNfdII( 115.receiving report 验收报告
<:p&P gm8H)y, 116.gross margin 毛利
:p{iBDA &sW/r::, 117.manufacturing overhead 制造费用
nD_g84us 1yo@CaW[\ 118.material requisition 领料单
`>V.}K^4 c}Qc2D3* 119.inventory-taking 存货盘点
'K`)q6m k$hWR;U 120.bond certificate 债券
*6h.#$\ 1>Op)T>{c 121.stock certificate 股票
!#r]f9QP ,UP6.C14 122.audit report 审计报告
6 3HxQH \6N\6=t!A 123.entity 被审计单位
Un<~P@T% N>/U%01a 124.addressee of the audit report 审计报告的收件人
E$G8- !,\]> c 125.unqualified opinion 无保留意见
H1X6f7` ]t,ppFC# 126.qualified opinion 保留意见
'd28YjtoX W6)A":` 127.disclaimer of opinion 无法表示意见
:!R+/5a |HL1.;1 128.adverse opinion 否定意见
)qKfTtN` rsP1?Hxq 查看《
注会考试《审计》中的128个英文单词(一) 》
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