61.assessed level of material misstatement risk 重大错报风险的评估水平
Jf<yTAm e'Us(]ZO 62.simall business 小规模企业
o>;0NF| } s<_LcQbt{ 63.accounting system
会计系统
0aTbzOn& $ t# ,'M 64.test of control 控制测试
N E2sD $;i$k2n: 65.walk-through test 穿行测试
3ZL7N$N}7 8N*
-2/P& 66.communication 沟通
_K}_h\e. vDeG20.?Z 67.flow chart 流程图
8+|V!q
tD7C7m 68.reperformance of internal control 重新执行
"8iiRzt# a]Da`$T 69.audit evidence
审计证据
h"1"h. /W$y"!^)J1 70.substantive procedures 实质性程序
ICCCCG*[ f93rY< 71.assertions 认定
<fsn2[V:B% CDwIq>0j 72.esistence 存在
.V 3X#t o*wC{VP_ 73.occurrence 发生
}Q r0T $F@L$&~ 74.completeness 完整性
b|ksMB>) TQ\wHJ 75.rights and obligations 权利和义务
v(@+6#& zGL<m0C 76.valuation and allocation 计价和分摊
iWN.3|r
OwiWnS< 77.cutoff 截止
18p3 @t;O"q'| 78.accuracy 准确性
0]eh>ab> jU4)zN/`r 79.classification 分类
K
jn& 5lHN8k=mm2 80.inspection 检查
??zABV K!-
&Zv 81.supervision of counting 监盘
*Nf4bH%MN X\p`pw$ 82.observation 观察
g?A5'o&Yu RSPRfYU/ 83.confirmation 函证
bV )PT`-, 0bPJEEd 84.computation 计算
fJn3"D' K+7yUF8XP 85.analytical procedures 分析程序
'x45E.wYw {b-0
_ 86.vouch 核对
Z\*5:a] ?`T6CRZhr 87.trace 追查
SD|4ybK>d >xU72l#5 88.audit sampling 审计抽样
3vRLg b 59Tg"3xB< 89.error 误差
lNA'M& 9o_ g_q 90.expected error 预期误差
>G4HZE mHI4wS>()+ 91.population 总体
v't6
yud L.TgJv43 92.sampling risk 抽样风险
@wEKCn|}o i^yH?bH @~ 93.non- sampling risk 非抽样风险
vh. Wm?qQ 3lLW'g&= 94.sampling unit 抽样单位
`u p-m=zA "9U+h2#] 95.statistical sampling 统计抽样
EvSnZB1 y wv7p,9Z[ 96.tolerable error 可容忍误差
J:g<RZZ1 B~V<n&< 97.the risk of under reliance 信赖不足风险
i)@U.-*5m i3M?D}(Bs 98.the risk of over reliance 信赖过度风险
')P2O\YS cYq']$] 99.the risk of incorrect rejection 误拒风险
M\\e e3Ih @Hspg^ 100. the risk of incorrect acceptance 误受风险
)8x:x7? @pqY9_:P1 101.working trial balance 试算平衡表
{.aK{
V .-('C> @ 102.index and cross-referencing 索引和交叉索引
NRHr6!f> ~{1/* &P 103.cash receipt 现金收入
uKR\Xo} #514a(6 104.cash disbursement 现金支出
#RR:3ZPZC p@cfY]<7 105.bank statement 银行对账单
}J+ce `uIx/.L 106.bank reconciliation 银行存款余额调节表
"4Lg8qm 9atjK4+o 107.balance sheet date
资产负债表日
;xW8Z<\-
LaIW,+ 108.net realizable value 可变现净值
RsqRR`|X? QQ^Gd8nQ 109.storeroom 仓库
#;\L,a|>* P3wU#qU 110.sale invoice 销售发票
]~j_N^oZ1X ~
V@xu{ 111.price list 价目表
'h
!h! 9]]!8_0=r 112.positive confirmation request 积极式询证函
fs2mN1 Whv]88w{ 113.negative confirmation request 消极式询证函
T7>48eH egZyng
pB 114.purchase requisition 请购单
ttK,((=@ pchQ#GU 115.receiving report 验收报告
2x7(}+eD tx^92R2/
116.gross margin 毛利
XAjd
%Xv< o/tVc
v 117.manufacturing overhead 制造费用
b\SXZN)Be VqcBwJ!?p 118.material requisition 领料单
/~H[= Pf %/{IssCR7 119.inventory-taking 存货盘点
D+|
K%_Qq RpHpMtvNo/ 120.bond certificate 债券
$Nj'OJSj% ,bB( 24LD 121.stock certificate 股票
j4E H2v @MNl*~'$.[ 122.audit report 审计报告
T6sr/<#<( ((Vj]I%
; 123.entity 被审计单位
AkxH Jn@Z8%B@Z 124.addressee of the audit report 审计报告的收件人
+\+Uz!YS e(?:g@]-r 125.unqualified opinion 无保留意见
6!4';2Q >}-~rZ 126.qualified opinion 保留意见
NzjMk4t 9k+N3vA 127.disclaimer of opinion 无法表示意见
?"()>PJx ?F!EB4E\y} 128.adverse opinion 否定意见
whV&qe;sw _L$)2sl1R 查看《
注会考试《审计》中的128个英文单词(一) 》
}*?yHJ3