61.assessed level of material misstatement risk 重大错报风险的评估水平
&R 0BuFL8 5bgx;z9 62.simall business 小规模企业
3c6<JW 2
^|*M@3r 63.accounting system
会计系统
A0'Yfuie towQoqv 64.test of control 控制测试
_mcD*V ]+J]}C]\d 65.walk-through test 穿行测试
tf>?; ,\Cy'TSz 66.communication 沟通
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=|R 67.flow chart 流程图
grv 3aa@ f9;M"Pd 68.reperformance of internal control 重新执行
PyIIdTm &Uzg&eB 69.audit evidence
审计证据
:g][99 ^G5_d"Gr 70.substantive procedures 实质性程序
w@hm>6j M*%iMz 71.assertions 认定
SV-pS># XWK A0 72.esistence 存在
KpSHf9!&[ L>cTI2NB. 73.occurrence 发生
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`2{x8A 74.completeness 完整性
Zsaz#z|xW mhh8<BI 75.rights and obligations 权利和义务
,b2Cl[ EWbFy"= 76.valuation and allocation 计价和分摊
9^ )=N=wV z~Gi/Ln 77.cutoff 截止
i:@00)V{, CmM K\R. 78.accuracy 准确性
)~rN{W<s`H Qb/qUUQO;0 79.classification 分类
![ Fb~Egc Ow<=K:^ 80.inspection 检查
7)z^*;x @99@do|C 81.supervision of counting 监盘
OSxr@ {73Z$w1% 82.observation 观察
LC/6'4}_ zuXJf+] 83.confirmation 函证
2B5Z0< /qEoiL### 84.computation 计算
tyNT1F{ 1%t9ic 85.analytical procedures 分析程序
EC|t4u3 <t&0[l 86.vouch 核对
j$siCsF *JUP~/Nr 87.trace 追查
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=)9O 88.audit sampling 审计抽样
K'Wg_ihA o{lR_ 89.error 误差
_5y3<H<? G)G5eXXX 90.expected error 预期误差
,)|nxX *C Me:a 91.population 总体
K#kU6/ #zyEN+ 92.sampling risk 抽样风险
ESft:3xyw =Z2
Cg{z 93.non- sampling risk 非抽样风险
rgJKXl;@s d@JjqE[ 94.sampling unit 抽样单位
tY~EB.% *xI0hFJIM 95.statistical sampling 统计抽样
Z~[ c65Nlu +QGZ2_vW 96.tolerable error 可容忍误差
uPQ:}zL2 l`M{Ravvn* 97.the risk of under reliance 信赖不足风险
k|'{$/n V'K1kYb 98.the risk of over reliance 信赖过度风险
.Ce30VE- sEm-Td+A5 99.the risk of incorrect rejection 误拒风险
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!ws 100. the risk of incorrect acceptance 误受风险
gi#bU UOC>H%r~M? 101.working trial balance 试算平衡表
^"STM'Zh
hRHqG 102.index and cross-referencing 索引和交叉索引
?A+-k4l slaYr`u 103.cash receipt 现金收入
P>j^w#$n %F_)!M;x 104.cash disbursement 现金支出
'@i0~ B+:/!_ 105.bank statement 银行对账单
Ii FeO XEl-5-M" 106.bank reconciliation 银行存款余额调节表
LVP2jTz agp`<1h9 107.balance sheet date
资产负债表日
QH7"' u6 P|%uB'|H
108.net realizable value 可变现净值
ROsR;C0! 4+I @ 109.storeroom 仓库
%38HGjS )_BQ@5NK 110.sale invoice 销售发票
H\H4AAP5F$ @)k/t>r( 111.price list 价目表
jkTC/9AE| /vO8s?? 112.positive confirmation request 积极式询证函
(dmLEt &y_Ya%Z3*e 113.negative confirmation request 消极式询证函
Uq/FH@E= [QwEidX| 114.purchase requisition 请购单
"%]<Co<S DXA<m2&64N 115.receiving report 验收报告
F#Y9 @E S\5%nz\ 116.gross margin 毛利
x#
M MrV&M c@f?0|66M 117.manufacturing overhead 制造费用
I8};t
b# ;&7dX^oH 118.material requisition 领料单
R `K1L!`3 ISa}Km>Q 119.inventory-taking 存货盘点
Hw29V // Jj%" 120.bond certificate 债券
Kcl~cIh7 7 hNU$a?eVpR 121.stock certificate 股票
Ck1{\=t JX!z,X?r4 122.audit report 审计报告
pNUe|b+P KEfN!6 123.entity 被审计单位
,i RUR8 YOOcHo.F 124.addressee of the audit report 审计报告的收件人
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g'WaDk Q rBb!.r 125.unqualified opinion 无保留意见
R?62gH
NW]zMU{c 126.qualified opinion 保留意见
Rp^fY_ ^5E:hW[* 127.disclaimer of opinion 无法表示意见
JsP<etX iy!SqC 128.adverse opinion 否定意见
s#cb wDT Yw(O}U 5e 查看《
注会考试《审计》中的128个英文单词(一) 》
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