61.assessed level of material misstatement risk 重大错报风险的评估水平
mnZ/rb x9k(mn%, 62.simall business 小规模企业
P+ONQN| ~CIA6& 63.accounting system
会计系统
fw$/@31AP? secD
`] 64.test of control 控制测试
EtvZk9d6h* !#j
y=A 65.walk-through test 穿行测试
%K8Ei/p\t] Cx2s5vJX4p 66.communication 沟通
,*$L_itL ~XQj0' 67.flow chart 流程图
Cj"+` C)l 1wP#?p)c 68.reperformance of internal control 重新执行
Q ]]}8l2 !
7A _UA8 69.audit evidence
审计证据
teH.e!S R_ymTB}<t( 70.substantive procedures 实质性程序
Kq#\P @{ *z1{ 71.assertions 认定
by!1L1[JTt mz$)80ly 72.esistence 存在
;U=IbK* ts%XjCN[ 73.occurrence 发生
K>iM6Uv >
2_xRn<P 74.completeness 完整性
gw' uY$ Q%)da)0:c 75.rights and obligations 权利和义务
j3 ,6UjlU 12qX[39/ 76.valuation and allocation 计价和分摊
DuX7 kx&Xk0F_g 77.cutoff 截止
1><@$kVMm~ {JTO
Q 8& 78.accuracy 准确性
r LQBaT7t# qn)
VKx= 79.classification 分类
%\Dvng6$ tmT/4Ia 80.inspection 检查
,l/~epx4v) 8g0By;h; 81.supervision of counting 监盘
h6J0b_3h4 J
m8{@D% 82.observation 观察
1AMxZ (e
?.Mw 83.confirmation 函证
s|
B #tX\m; 84.computation 计算
0'8_:|5 '-C%?*ku 85.analytical procedures 分析程序
*+|D8xp 4)MKYhm 86.vouch 核对
E_sKD ybj q"BM*:W 87.trace 追查
tgmG#b* ?pSb,kN}' 88.audit sampling 审计抽样
s
zBlyT M~%~y`D^ 89.error 误差
OBrbWXp@ BkywYCWZ ) 90.expected error 预期误差
fLkZ'~e! JxI\ss?O 91.population 总体
Itq248+Ci }nh!dVA8lh 92.sampling risk 抽样风险
|NuX9!S ,36AR|IO) 93.non- sampling risk 非抽样风险
MI8f(ZJK5 R>Q&Ax 94.sampling unit 抽样单位
A"|y< .quui\I3 95.statistical sampling 统计抽样
eh4` a<gC ]`@= ;w 96.tolerable error 可容忍误差
uu0"k<Tp t!}QG"ma 97.the risk of under reliance 信赖不足风险
^3~+| A98M bm/pLC6%. 98.the risk of over reliance 信赖过度风险
U~9Y9qzy, Iw@ou 99.the risk of incorrect rejection 误拒风险
BpL7s
ej7 Kf=6l#J7 100. the risk of incorrect acceptance 误受风险
tYb8a
6<aZr\Ufg 101.working trial balance 试算平衡表
DJ&ni` i/Zv@GF 102.index and cross-referencing 索引和交叉索引
/~sNx o8<0#W@S 103.cash receipt 现金收入
q{4W@Um- St
d?p{
i 104.cash disbursement 现金支出
bUv}({ Vo1,{"k 105.bank statement 银行对账单
ai,\'%N h?t#ABsVK 106.bank reconciliation 银行存款余额调节表
U(xN}Y? {tS^Q*F 107.balance sheet date
资产负债表日
U&F1}P$fb F+
,eJ/] 108.net realizable value 可变现净值
9E`WZo^. q,Oj 109.storeroom 仓库
(RXOv"''= ?+3vK=Rf} 110.sale invoice 销售发票
C8^h`B9z&I #6g9@tE 111.price list 价目表
V]E#N 'YQVf]4P 112.positive confirmation request 积极式询证函
6_UCRo5h% ojmF:hR" 113.negative confirmation request 消极式询证函
]|H`?L e6G=Bq$ 114.purchase requisition 请购单
m-xnbTcQ ]81t~t9LQ 115.receiving report 验收报告
N@qP}/}8 qu8!fFQjYL 116.gross margin 毛利
J#1-Le8@ [ADSGnw 117.manufacturing overhead 制造费用
""~b1kEt ,Yp+&&p. 118.material requisition 领料单
o*]Tqx dM-qd` 119.inventory-taking 存货盘点
c >O>|*I ~mSW.jy}=- 120.bond certificate 债券
7LFJi@*8 ]VKM3[ 121.stock certificate 股票
\*a7o GyH> QD8.C=2R 122.audit report 审计报告
<w,NMu" kT-dQ32 123.entity 被审计单位
w}20l F 96(3ilAt 124.addressee of the audit report 审计报告的收件人
!g`^<y! Ru&>8Ln0 125.unqualified opinion 无保留意见
)a7nr<)aU (&Kv]-- 126.qualified opinion 保留意见
xM+_rU
M|h mp'Z.4 127.disclaimer of opinion 无法表示意见
*\-$.w)k mRurGaR 128.adverse opinion 否定意见
i]cD{hv ^y,Ex;6o 查看《
注会考试《审计》中的128个英文单词(一) 》
w$)NW57[|