61.assessed level of material misstatement risk 重大错报风险的评估水平
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Z(_ZAB%+D i'wAE:Xe 63.accounting system
会计系统
jSuL5|Gui -s$F&\5by 64.test of control 控制测试
/<8N\_wh Bk\Gj`"7 65.walk-through test 穿行测试
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4/<th `z )N,fF 66.communication 沟通
(%o2jroQ# DHT&,= 67.flow chart 流程图
Xy &uZ UaV iI/ks 68.reperformance of internal control 重新执行
b2=0}~LK -x4X O`b 69.audit evidence
审计证据
PF7&p~O(Z GSQ/NYK 70.substantive procedures 实质性程序
h=_0+\% dwv 6;x 71.assertions 认定
;6{@^ ,SiY;(b=\ 72.esistence 存在
$gM8{.! R$Tp8G>j 73.occurrence 发生
lP!;3iJ B ^~HQC* 74.completeness 完整性
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\F ~/ilx#d 75.rights and obligations 权利和义务
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Q( 76.valuation and allocation 计价和分摊
dN}#2Bo= rf%7b8[v 77.cutoff 截止
Yl$SW;@ eDZ8w 78.accuracy 准确性
V$rlA'+1v 3#45m+D 79.classification 分类
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"AhTH.ZP @M8|(N% 81.supervision of counting 监盘
O8W7<Wc|z 3QOUU,Dt$ 82.observation 观察
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83.confirmation 函证
lM[XS4/TRa y{a$y}7#X 84.computation 计算
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hTE7` 85.analytical procedures 分析程序
tDCw- c$QX)V 86.vouch 核对
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&X]\)`j0 CCGV~e+ 90.expected error 预期误差
N9rBW 0G2g4DSKD 91.population 总体
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92.sampling risk 抽样风险
^:jN3@Q% Q9`QL3LQD 93.non- sampling risk 非抽样风险
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2w$twW- 0J8K9rP;z 95.statistical sampling 统计抽样
P~FUS%39"o U\?g* 96.tolerable error 可容忍误差
Sm2>'C l#wdpD a{ 97.the risk of under reliance 信赖不足风险
/+3a n9h :` $@}GI 98.the risk of over reliance 信赖过度风险
NS,5/t %AnW~v 99.the risk of incorrect rejection 误拒风险
-)y%~Zn j,2l8? 100. the risk of incorrect acceptance 误受风险
b( ^^m:(w t=#Pya 101.working trial balance 试算平衡表
S2VVv$r_6 >uI$^y1D 102.index and cross-referencing 索引和交叉索引
O;]?gj 1@ v1.q$ f^( 103.cash receipt 现金收入
)hj|{h7 ^aRgMuU 104.cash disbursement 现金支出
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105.bank statement 银行对账单
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dy>|cj 106.bank reconciliation 银行存款余额调节表
"MiD8wX- :<~7y.*O{ 107.balance sheet date
资产负债表日
$YG1z ".~{:= 108.net realizable value 可变现净值
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+TRy:e zSjgx_#U 110.sale invoice 销售发票
\`xkp[C u>Ki$xP1 111.price list 价目表
'?Iif#Z1 IdM*5Y>f 112.positive confirmation request 积极式询证函
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\T-~JQVj lz~J"$b 114.purchase requisition 请购单
ev>oC~>s px9>:t[P 115.receiving report 验收报告
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P?3{z="LzJ LN!W(n( 117.manufacturing overhead 制造费用
I*1S/o_xI nb@" ?<L! 118.material requisition 领料单
O=jN&<rb zb2K;%Qs+f 119.inventory-taking 存货盘点
;>2#@QP mT_GrIl[ 120.bond certificate 债券
U 0ZB^` \}inT_{g 121.stock certificate 股票
^@}#me@ "~p+0Xws9 122.audit report 审计报告
S>ugRasZ$ cINHH !v 123.entity 被审计单位
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Mx h}=M^SL 124.addressee of the audit report 审计报告的收件人
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#q"\" 125.unqualified opinion 无保留意见
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%SW #Mi|IwL 126.qualified opinion 保留意见
9)yG.9d1 i@$-0%, 127.disclaimer of opinion 无法表示意见
wR7aQg V8'`nuC+ 128.adverse opinion 否定意见
Gm&2R4 )EP vO$ra5Z 查看《
注会考试《审计》中的128个英文单词(一) 》
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