61.assessed level of material misstatement risk 重大错报风险的评估水平
[3/VCYje fC-P.:F#I 62.simall business 小规模企业
X JGB)3QI rfcN/:k 63.accounting system
会计系统
Z9`TwS@x[ fL*T3[d 64.test of control 控制测试
Kyg=$^{>G vv0Q$
O-> 65.walk-through test 穿行测试
vRQOs0F; X
$?3U! 66.communication 沟通
U^lW@u?: y*b3&%.ml 67.flow chart 流程图
w|Cx>8P8@ 0S/'
94%w 68.reperformance of internal control 重新执行
5N7H{vT_ q1VH5'p@ 69.audit evidence
审计证据
pV['' R3.*dqo$ 70.substantive procedures 实质性程序
O'*@ Ytn .10y0FL4 71.assertions 认定
Q+q,!w8 g(x9S'H3l 72.esistence 存在
AIijCL 9]'&RyH=# 73.occurrence 发生
MmTC=/j QfjN"25_ 74.completeness 完整性
=^DLywAh}u BHFY%6J! 75.rights and obligations 权利和义务
Z=S>0|`R zDOKShG 76.valuation and allocation 计价和分摊
l1=JrpCan
njPPztv/@ 77.cutoff 截止
^]C&tG0 ! _~'+Qe_o$5 78.accuracy 准确性
Qeq5 gN] @p=AWi
}\ 79.classification 分类
,zTb<g Zi\['2CG 80.inspection 检查
DPn=n9n2 dP2irC%f8 81.supervision of counting 监盘
Mz]:}qmFA Rf-[svA 82.observation 观察
N5zlT
&BE
g 83.confirmation 函证
M\<w#wZ
xw^.bz| 84.computation 计算
ow'Vz
Ay- XM1`x 85.analytical procedures 分析程序
E; $+f %qf V+^ 86.vouch 核对
;lX(}2tXW >x1p%^cA;= 87.trace 追查
nKr9#JebRC {XurC}#\ 88.audit sampling 审计抽样
13'vH]S$M P(k(m<0 89.error 误差
\G@wp5 07g':QU@ 90.expected error 预期误差
J8a*s`ik IeX^4rc( 91.population 总体
tvKAIwe BQ</g* $; 92.sampling risk 抽样风险
TJ8E"t*) vl Ez9/H 93.non- sampling risk 非抽样风险
:G w~7v_ ?(6m VyIe 94.sampling unit 抽样单位
K0+.q?8D| \VMD$zZx 95.statistical sampling 统计抽样
7}O.wUKw% zhI#f
0c 96.tolerable error 可容忍误差
r,P1^ uHx -5l6&Y 97.the risk of under reliance 信赖不足风险
f$HH:^# 3oZ=k]\ 98.the risk of over reliance 信赖过度风险
2Se?J)MN
tirIgZ 99.the risk of incorrect rejection 误拒风险
wd@aw / $h[QQ- 100. the risk of incorrect acceptance 误受风险
_Us*+
2(4L 9Mp$8-=>7 101.working trial balance 试算平衡表
p{)5k s pLZ2]A 102.index and cross-referencing 索引和交叉索引
,tH5e&=U01 T=a=B( 103.cash receipt 现金收入
C`jM0Q 5v\!]?(O; 104.cash disbursement 现金支出
,B<l vR6Bn 105.bank statement 银行对账单
^-CINt{O YNrp
}KQ 106.bank reconciliation 银行存款余额调节表
PYRd]%X 3l<S}k@M) 107.balance sheet date
资产负债表日
q-ES6R l&YKD,H}; 108.net realizable value 可变现净值
f&,{XZ ;!<
Znw 109.storeroom 仓库
\qvaE+ DD9 ?V}Yx 110.sale invoice 销售发票
m4E)qCvy 6C4'BCYW( 111.price list 价目表
\,Lo>G`! P|2E2=G 112.positive confirmation request 积极式询证函
,fIe&zq s#Jh -+lM 113.negative confirmation request 消极式询证函
*Oc.9 F88" 9vNkZ-1 114.purchase requisition 请购单
4F>Urh+ YKbCdLQ 115.receiving report 验收报告
f~OU*P>V@ R2L;bGI*J 116.gross margin 毛利
I]"96'|N y %$O-q 117.manufacturing overhead 制造费用
Rd7_~.Bo K
]OK:hY4 118.material requisition 领料单
S
_T^G` [ wfvU0]wk} 119.inventory-taking 存货盘点
@;xMs8@ <WXzh5D2 120.bond certificate 债券
LLWB qa(>wR"mT 121.stock certificate 股票
{y] mk?j Mr--4D0Hk 122.audit report 审计报告
qzw'zV GhY1k
"; 123.entity 被审计单位
%u^JpC{E 0,s$T2 124.addressee of the audit report 审计报告的收件人
V~ ~=Qp+. /:6Wzj 125.unqualified opinion 无保留意见
qQi.?<d2"s XS0xLt= 126.qualified opinion 保留意见
&Lt[WT$ gw`B "c| 127.disclaimer of opinion 无法表示意见
3lLMu B+ &AuF]VT 128.adverse opinion 否定意见
}),w1/#5u8 bk<\ujH 查看《
注会考试《审计》中的128个英文单词(一) 》
O?8Ni=]