61.assessed level of material misstatement risk 重大错报风险的评估水平
]wn/BG) dbdM"z4 62.simall business 小规模企业
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k-LEI}h 63.accounting system
会计系统
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??qq: `s jQs>`P-CM 65.walk-through test 穿行测试
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U^lW@u?: 66.communication 沟通
y*b3&%.ml 0?Q_@Y 67.flow chart 流程图
.giz=*q+ L1m{]>{- 68.reperformance of internal control 重新执行
Qt>>$3]!! _c(4o: 69.audit evidence
审计证据
R3.*dqo$ O'*@ Ytn 70.substantive procedures 实质性程序
.10y0FL4 T<b+s#n4 71.assertions 认定
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72.esistence 存在
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5 L?} 73.occurrence 发生
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!}{$ 74.completeness 完整性
=<z.mzqu5 /s:fW+C 75.rights and obligations 权利和义务
h11.'Eej` px''.8 76.valuation and allocation 计价和分摊
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PGuo5^ 77.cutoff 截止
v;1F[?@3Y &}6KPA; 78.accuracy 准确性
T(?HMyg3 *>8ce-PV 79.classification 分类
c:!z O\P# Ucw yxXI 80.inspection 检查
FqFapRX66Z XMN:]!1J 81.supervision of counting 监盘
#uCB)n&. '])2k@o@ 82.observation 观察
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Mj=$y?d ] qO1tj'U< 84.computation 计算
>JwLk[=j p>=[-(mt 85.analytical procedures 分析程序
una%[jTc Z)9g~g94 86.vouch 核对
siDh="{s `lDut1J5n 87.trace 追查
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/U F^$led1/F 88.audit sampling 审计抽样
|R/.r_x,V? I`(l *U 89.error 误差
B?rSjdY4 -f1k0QwL 90.expected error 预期误差
,Tagj`@bHc "t=hzn"~% 91.population 总体
pv!oz2w1 HmmS(fU 92.sampling risk 抽样风险
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`' 7xo4-fIuT 93.non- sampling risk 非抽样风险
Ty(@+M~- y&[y=0! 94.sampling unit 抽样单位
#L}+H!Myh G$zL)R8GE| 95.statistical sampling 统计抽样
?|{XZQ~ "[p@tc?5 96.tolerable error 可容忍误差
0yM[Z':i'{ v60^4K> 97.the risk of under reliance 信赖不足风险
$4FX(O0Q@ m(iR|Zx 98.the risk of over reliance 信赖过度风险
h&3YGCl S/ywA9~3Q 99.the risk of incorrect rejection 误拒风险
)}%O>% AwUi+|7r]) 100. the risk of incorrect acceptance 误受风险
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nP~({:l8X RF!a// 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
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104.cash disbursement 现金支出
[L$9p@I p}b/XnV$~ 105.bank statement 银行对账单
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w2#< 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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+z9@:L ; |/leu8 110.sale invoice 销售发票
NC qo@vE jeyLL< 111.price list 价目表
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J2 112.positive confirmation request 积极式询证函
%owsBO+ FOwDp0 113.negative confirmation request 消极式询证函
Wjh/M&, (}r|yE 114.purchase requisition 请购单
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)? M9|u <!$:8ls 116.gross margin 毛利
[OTJV pC ,h\s F#| 117.manufacturing overhead 制造费用
@;xMs8@ WnUweSdW 118.material requisition 领料单
BG^C9*ZuP 8l?piig# 119.inventory-taking 存货盘点
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d8SE,A& 120.bond certificate 债券
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H+}"q$ 0qjXQs} 122.audit report 审计报告
V~ ~=Qp+. /:6Wzj 123.entity 被审计单位
qQi.?<d2"s XS0xLt= 124.addressee of the audit report 审计报告的收件人
2-zT$`[]J 3bqC\i^[\m 125.unqualified opinion 无保留意见
?T_3n: cWGDee( 126.qualified opinion 保留意见
}),w1/#5u8 bk<\ujH 127.disclaimer of opinion 无法表示意见
>StO.Q99 kY,U8a3! 128.adverse opinion 否定意见
yq_LW>|Z dw~p?[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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