61.assessed level of material misstatement risk 重大错报风险的评估水平
l\yFx * SG0-_S 62.simall business 小规模企业
G!54 e ~T')s-,l,: 63.accounting system
会计系统
]~z2s;J{/ m#'2
3 64.test of control 控制测试
i>S
/W!F (s,*soAN 65.walk-through test 穿行测试
=^P<D&%q 1_7}B4 66.communication 沟通
@Zs}8YhC |/g\N,] 67.flow chart 流程图
".qh]RVjV '(kySf[ 68.reperformance of internal control 重新执行
j0k"iv e/WR\B'1 69.audit evidence
审计证据
:Q\b$=,: w $7*za2 70.substantive procedures 实质性程序
tLpDIA_8 M[0@3"}} 71.assertions 认定
}Y5Sf"~M <BQ4x.[ 72.esistence 存在
i+&*W{Re YSt' ] 73.occurrence 发生
X+{
4,?04+ Z^AACKME 74.completeness 完整性
?0+D1w Pe/cwKCI 75.rights and obligations 权利和义务
_tN"<9v. K ^1bR(a 76.valuation and allocation 计价和分摊
{vAq08 "j9,3yJT 77.cutoff 截止
ocy fU=}X kzGD* 78.accuracy 准确性
I`2hxLwh+ e.i5j^5u 79.classification 分类
!E> *Mn R{3f5**0 80.inspection 检查
|-I[{"6q$@ ;t@zH+*} 81.supervision of counting 监盘
>(u =/pp=: MZE8Cvq0 82.observation 观察
HW{osav9 $CO^dFf 83.confirmation 函证
KLs%{'[7:
pSASMc@ 84.computation 计算
mz[rB|v"/7 zHr1FxD 85.analytical procedures 分析程序
[,-MC7>] &-9wUZ 86.vouch 核对
&M~*w~w` .8l\;/o| 87.trace 追查
?DkMzR)u xF5q=%n 88.audit sampling 审计抽样
ycRy!0l _I~W!8&w> 89.error 误差
w:&m_z#M +is;$1rq 90.expected error 预期误差
sW#6B+5_k '>Y
"s| 91.population 总体
Xf9<kbRw/ _odP: 92.sampling risk 抽样风险
Zo22se0) xe2Ap[Y'M 93.non- sampling risk 非抽样风险
wCvtw[6 +BM (0M+ 94.sampling unit 抽样单位
x9~d_>'A 8\`]T
%h 95.statistical sampling 统计抽样
$TL~SVHj;{ S?*v p= 96.tolerable error 可容忍误差
rFSLTbTf myFjw@ 97.the risk of under reliance 信赖不足风险
2IqsBK` .ev'd&l. 98.the risk of over reliance 信赖过度风险
gc7S_D~; FlRbGg^ 99.the risk of incorrect rejection 误拒风险
W j/.rG&tE a84^"GH7 100. the risk of incorrect acceptance 误受风险
b|wCR% W{At3Bfy 101.working trial balance 试算平衡表
n!&DLB1z [(5;jUmF@ 102.index and cross-referencing 索引和交叉索引
s6rdQI] 4_8%ZaQ\.? 103.cash receipt 现金收入
'u{m37ZJ v1QE|@ 104.cash disbursement 现金支出
P(d4~hS )Rn}4)9!iT 105.bank statement 银行对账单
0ho+Y@8 ioIUIp+B~u 106.bank reconciliation 银行存款余额调节表
v}IkY
C6ZM#}I$l 107.balance sheet date
资产负债表日
+y>D3
I /fWVgyW>6 108.net realizable value 可变现净值
Z[yQKy A}FEM[2 109.storeroom 仓库
q[nX<t
O r
Ka7[/ 110.sale invoice 销售发票
ce/Rzid KO<Yc`Fs 111.price list 价目表
*{P"
u(K +n %uIv 112.positive confirmation request 积极式询证函
[7ZFxr\:! AiykIER/ 113.negative confirmation request 消极式询证函
@
3K)VjY7 bBc<yaN 114.purchase requisition 请购单
G@oY2sM" h-=3b 115.receiving report 验收报告
KY<>S/ 3 ~0Z.!O 116.gross margin 毛利
|Ma"B4 Pq>r|/~_ 117.manufacturing overhead 制造费用
YB
N@{P$ u{,e8. Z 118.material requisition 领料单
j8$*$| S
"R]i 119.inventory-taking 存货盘点
<- Q=h?D "D'A7DA 120.bond certificate 债券
` =RJ8u 7JD
jJQy 121.stock certificate 股票
~EG`[cv 57Q^"sl 122.audit report 审计报告
9w^1/t&=04 AqZ{x9g! 123.entity 被审计单位
y5 $h ='q:Io?T 124.addressee of the audit report 审计报告的收件人
ZWQrG'$?o8 ^]3Y11sI 125.unqualified opinion 无保留意见
o"->R
C 3xWeN#T0 126.qualified opinion 保留意见
aB;syl
{ Dj'aWyW' 127.disclaimer of opinion 无法表示意见
N W :_)1 o;.PZi2k 128.adverse opinion 否定意见
8rAOs\ys cH?j@-pY 查看《
注会考试《审计》中的128个英文单词(一) 》
I$9^i#O'3