61.assessed level of material misstatement risk 重大错报风险的评估水平
RHsVG &<j ;CO qu#( 62.simall business 小规模企业
|AvPg `;mgJD 63.accounting system
会计系统
jHEP1rNHE B9(w^l$kZ| 64.test of control 控制测试
'`8 ^P rBJ`=o z 65.walk-through test 穿行测试
II'.vp UVDMYA0 66.communication 沟通
w,hm_aDq F`KXG$ 67.flow chart 流程图
hy/g*> y,?=,x}o# 68.reperformance of internal control 重新执行
8kK L= 2K4Xu9-i:b 69.audit evidence
审计证据
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yLu= 70.substantive procedures 实质性程序
-axKnfj (~Z&U 71.assertions 认定
7a[6@ xst-zfkH` 72.esistence 存在
dPO"8HQ (o{Y;E@/y 73.occurrence 发生
Pk&=\i< )]n>.ZmLCB 74.completeness 完整性
;$tdn?| "=2\kZ 75.rights and obligations 权利和义务
x~k3kj >QDyG8* 76.valuation and allocation 计价和分摊
Cuylozj$& Zzlt^#KLx 77.cutoff 截止
PE.UNo>o yR5XcPoKI 78.accuracy 准确性
mN-O{k0\ $c*fbBM(&n 79.classification 分类
`;Ui6{| N 75U.;U0 80.inspection 检查
sudh=_+> WiH8j$;xu 81.supervision of counting 监盘
A}! A*z<9 Q>[{9bI4QP 82.observation 观察
xlcCL?qQj 2V8"jc 83.confirmation 函证
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BZ#)m| 84.computation 计算
R;,5LS&*a ;\"5)S 85.analytical procedures 分析程序
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p7+>]sqX 86.vouch 核对
^G qO>1U zvN7aG 87.trace 追查
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^?|4<Rm *56j'FX 89.error 误差
9~^k3!>0 A99;bf}" 90.expected error 预期误差
irh Z AW;xlY= g 91.population 总体
QlVj#Jv;~ DI/d(oFv` 92.sampling risk 抽样风险
[4EIy" E*R-Dno_F 93.non- sampling risk 非抽样风险
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D{~6RP 94.sampling unit 抽样单位
@@a#DjE%/ 0^L:`[W+ 95.statistical sampling 统计抽样
GQ85ykky @WXRZEz 96.tolerable error 可容忍误差
HI1|~hOb' p Dg!Cs 97.the risk of under reliance 信赖不足风险
8/B8yY-O EAh|$~X 98.the risk of over reliance 信赖过度风险
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b} 0(C[][a*u 99.the risk of incorrect rejection 误拒风险
(^T}6t3+4 y)fz\wk 100. the risk of incorrect acceptance 误受风险
F" G+/c/L cEXd#TlY~X 101.working trial balance 试算平衡表
)4ok@^. f% 8n?f3;u 102.index and cross-referencing 索引和交叉索引
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f~gz<< @<OsTF L 103.cash receipt 现金收入
Hl}m*9<9us MB5V$toC 104.cash disbursement 现金支出
! qtj1.w ?y%Mm09 105.bank statement 银行对账单
W`[7|8(6! amQiH!}8R 106.bank reconciliation 银行存款余额调节表
7lOAu]Zx :3se/4y} 107.balance sheet date
资产负债表日
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t&yuo E eZL!Z! 109.storeroom 仓库
C9Cl$yZ 2#R0Bd 110.sale invoice 销售发票
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=Xas"| ](+u'8 111.price list 价目表
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06T_4o D1]?f` 112.positive confirmation request 积极式询证函
.^- I<4 . _0&U'/cs 113.negative confirmation request 消极式询证函
aTaL|&( 5n::]Q%=D 114.purchase requisition 请购单
GB*^?Ii gYpFF=7j<@ 115.receiving report 验收报告
sld cI@Z ZSwhI@| 116.gross margin 毛利
@q|c|X:I 1"l48NL L| 117.manufacturing overhead 制造费用
3D,tnn+J !(_qM 118.material requisition 领料单
;%AY#b4m |>JRJ"CFE 119.inventory-taking 存货盘点
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! 0LWV.OIIC 120.bond certificate 债券
u\K`TWb% 4SkCV 121.stock certificate 股票
"NV~lJS% ~:b5UIAk 122.audit report 审计报告
SphP@J<ONW %zjyZ{= 123.entity 被审计单位
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s_!F`[ 124.addressee of the audit report 审计报告的收件人
pW<l9W p13y`sU= 125.unqualified opinion 无保留意见
tac_MtW? oC TSV 126.qualified opinion 保留意见
=1VpO{q 7Zh#7jiZ` 127.disclaimer of opinion 无法表示意见
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SG)|4$" 128.adverse opinion 否定意见
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S",Bw\ (]"`>,ray 查看《
注会考试《审计》中的128个英文单词(一) 》
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