61.assessed level of material misstatement risk 重大错报风险的评估水平
\Gl>$5np tD^$}u6 62.simall business 小规模企业
\+Nn>wW. Kcu*Z 63.accounting system
会计系统
)U|0vr8: F:~k4uTW\b 64.test of control 控制测试
S7v# `# S^Mx=KJG 65.walk-through test 穿行测试
f7_V ] ~J:qG9|]} 66.communication 沟通
~'#yH#o Mni@@W 67.flow chart 流程图
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5"[& ;$Pjl8\ 68.reperformance of internal control 重新执行
jp+s[rRc\{ % `\}# 69.audit evidence
审计证据
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ooA%/ 70.substantive procedures 实质性程序
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Kfoos 'O^<i`8U] 71.assertions 认定
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\N1E 72.esistence 存在
mS?W+jy% P>nz8NRq 73.occurrence 发生
){< qp Y3.^a5o 74.completeness 完整性
0'Uo3jAB "'3QKeM1 75.rights and obligations 权利和义务
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2`&c7 _T.T[%-&= 76.valuation and allocation 计价和分摊
"1wjh=@z Ba}<X;B } 77.cutoff 截止
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@ Mi<l;ZP 79.classification 分类
$DeVXW *@eZt*_ 80.inspection 检查
&BxZ}JH=k K''2Jfm 81.supervision of counting 监盘
QB5,Vfoux P,<pG[^K 82.observation 观察
*&BS[0; DQ.; 2W 83.confirmation 函证
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TdUt 84.computation 计算
lobC G a}g<<{ 85.analytical procedures 分析程序
_/z3QG{Ea^ B=)tq.Q7 86.vouch 核对
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+W+o~BE =X3Rk)2r 88.audit sampling 审计抽样
UT%?3}*u" 5H2Ugk3 89.error 误差
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|xFSGrC 90.expected error 预期误差
YP`/dX"4 5ajd$t 91.population 总体
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Bs eI 92.sampling risk 抽样风险
,CIsZ1[VS [5-3PuT&9 93.non- sampling risk 非抽样风险
2CRgOFR ,In}be$: 94.sampling unit 抽样单位
Ey&gZ$|& M7.H;.? 95.statistical sampling 统计抽样
i#%!J:_= Qe;R3D=T; 96.tolerable error 可容忍误差
A5^tus/y Q#PkfjXS 97.the risk of under reliance 信赖不足风险
-r%k)4_ /DX6Hkkj % 98.the risk of over reliance 信赖过度风险
@n;$Edza/ ki?ETC 99.the risk of incorrect rejection 误拒风险
,HwOMoP7 ^Is#_Z| 100. the risk of incorrect acceptance 误受风险
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h|N!U/(U [orS-H7^ 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
lbm ,# g|<$\} 104.cash disbursement 现金支出
T7Qw1k uF\ ;m. 105.bank statement 银行对账单
/-Y.A<ieN8 )#v0.pE 106.bank reconciliation 银行存款余额调节表
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N;&'[& 107.balance sheet date
资产负债表日
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+>g"';f ]O0:0Z\ 108.net realizable value 可变现净值
eT@,QA(3 cIg+^Tl 109.storeroom 仓库
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z K6'wL!!I jfjT::f>l 111.price list 价目表
eVRjU vJsx_i\i 112.positive confirmation request 积极式询证函
wY*tq{7 _$m1?DZ 113.negative confirmation request 消极式询证函
6XI$ o,{ I2)#."=Ew 114.purchase requisition 请购单
wqAj=1M\ }5=tUfh)]' 115.receiving report 验收报告
3>%:%bP x%%OgO+> 116.gross margin 毛利
1{?5/F \ + HB9|AQ4K 117.manufacturing overhead 制造费用
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.iZo/_ 118.material requisition 领料单
v|wO qS Mb'Tx 119.inventory-taking 存货盘点
nE=,=K~ +t*Ks_V,* 120.bond certificate 债券
MXrh[QCU) 0l2@3}e 121.stock certificate 股票
2Z7r ZjXW T*rx5*:o 122.audit report 审计报告
W6jdS;3 M1J77LfS8 123.entity 被审计单位
\pVWYx L]{1@~E:q 124.addressee of the audit report 审计报告的收件人
Y(6 p&I _qsg2e}n 125.unqualified opinion 无保留意见
X^)vZL? 2)(ynrCe 126.qualified opinion 保留意见
X*e<g= |6!L\/}M% 127.disclaimer of opinion 无法表示意见
*#7]PA Qw ?(>fB2^ 128.adverse opinion 否定意见
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pk% ,g:\8*Y>' 查看《
注会考试《审计》中的128个英文单词(一) 》
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