61.assessed level of material misstatement risk 重大错报风险的评估水平
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.G_3blE; Di'u%r 63.accounting system
会计系统
(`]*Y(/2G o$ce1LO?|N 64.test of control 控制测试
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VTfH' '98h<(@] 65.walk-through test 穿行测试
M6'C 3,y0 :dguQ|e 66.communication 沟通
ij(4)= 06^1#M$' 67.flow chart 流程图
U('<iw,Yy %p2x^air 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
v$m[#&O^V? UY-IHz;&O- 70.substantive procedures 实质性程序
^dnz=FB F> QT| 71.assertions 认定
7_40_kwJi ~'2r&?=\ 72.esistence 存在
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w<@g 73.occurrence 发生
@qPyrgy R==cz^# 74.completeness 完整性
%Lp7@ 2d2@ J{ 75.rights and obligations 权利和义务
48CI8[T nh eU~jb 76.valuation and allocation 计价和分摊
,=Nw(GI T1QsW<*j 77.cutoff 截止
w2d]96*kQe G|-\T(&J 78.accuracy 准确性
lW$&fuDHF Q*:h/Lhb& 79.classification 分类
eky(;%Sz :5S |x/ 80.inspection 检查
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p}7 (~Uel1~@ 81.supervision of counting 监盘
c',:@2R +^*5${g;@H 82.observation 观察
adI!W-/R: X&(ERY,h 83.confirmation 函证
(]Ye[j^"7 n#>.\F 84.computation 计算
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vWkAJ'K 9$+^"ilk 85.analytical procedures 分析程序
b6nZ55 h 2{e dW+ 86.vouch 核对
QtY hg$K3 nuSN)}b<Q 87.trace 追查
{?*<B=c 2;4]PRD6w 88.audit sampling 审计抽样
)@]6=*% +YkW[a\4 89.error 误差
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mI>m VU! l50 90.expected error 预期误差
tL~,ZCQz xHJ8?bD p 91.population 总体
.Iwur;/\ ({%oi h 92.sampling risk 抽样风险
zb;(?!Bd# ]<kupaRQ 93.non- sampling risk 非抽样风险
[eNkU">} U~:N^Sc 94.sampling unit 抽样单位
Qj(vBo?D f]tv`<Q7 95.statistical sampling 统计抽样
a)!![X?\ .tRr?*V|l 96.tolerable error 可容忍误差
JF~1'"_f: XM6".eF)M 97.the risk of under reliance 信赖不足风险
vi]r A*8m8Sh$ 98.the risk of over reliance 信赖过度风险
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qH#r- 99.the risk of incorrect rejection 误拒风险
YV/>8*i C.J`8@a]? 100. the risk of incorrect acceptance 误受风险
zL:&Q< PiMKu|,3 101.working trial balance 试算平衡表
? YF${ kSbO[)p 102.index and cross-referencing 索引和交叉索引
vBh; D##+)`dK 103.cash receipt 现金收入
gi6g"~%@q1 8Y2 xW` 104.cash disbursement 现金支出
No`|m0 :j {=3J/)=' 105.bank statement 银行对账单
T@TIzz ?y~TC qV 106.bank reconciliation 银行存款余额调节表
60!1D>, v(DwU! 107.balance sheet date
资产负债表日
<9P4}`%)3 r&}(9Cq&"y 108.net realizable value 可变现净值
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jY7=mAd B:4Ka]{YO 111.price list 价目表
!fY7"E{%% opsQn\4DZ? 112.positive confirmation request 积极式询证函
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NJtQx2Sd'H qv[[Q[RK-5 114.purchase requisition 请购单
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eD%HXGe U{6oLqwq3Y 116.gross margin 毛利
0}{'C5 \v+u;6cx_ 117.manufacturing overhead 制造费用
A{# Nwd> k1)%.pt% 118.material requisition 领料单
NzQ9Z1Mxy rcV-_+KE(B 119.inventory-taking 存货盘点
#B8*gFZB ~ 3^='o 120.bond certificate 债券
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*?s@$)m4 )p<WDiX1!e 121.stock certificate 股票
a5@z:i F]UQuOR) 122.audit report 审计报告
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iRA$C-p %Y]=1BRk} 123.entity 被审计单位
k|xtrW`qo; L*h{'<Bz 124.addressee of the audit report 审计报告的收件人
:4:N f %f j+70 125.unqualified opinion 无保留意见
Z:*@5 {`(>O"_[Q 126.qualified opinion 保留意见
t42u b !M7<BD}; 127.disclaimer of opinion 无法表示意见
K*q[(,9 UDy(dn>J:J 128.adverse opinion 否定意见
w]u@G-e OoBCY-gj* 查看《
注会考试《审计》中的128个英文单词(一) 》
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