61.assessed level of material misstatement risk 重大错报风险的评估水平
wv<D%nF2| 8PB(<|}u 62.simall business 小规模企业
)9Mm
L-7K KlGPuGL 63.accounting system
会计系统
,$EM3 =Ig'Aw$ x 64.test of control 控制测试
QCQku\GLV akHcN]sa2 65.walk-through test 穿行测试
eU'DQp* #y%bx<A 66.communication 沟通
i
<&*f}=' LvgNdVJDP| 67.flow chart 流程图
0'*whhH <DP_`[+C 68.reperformance of internal control 重新执行
Ks.m5R {j@
S
<PD 69.audit evidence
审计证据
a_XM2dc% (m80isl 70.substantive procedures 实质性程序
GY,l&.& <h:> :%# k 71.assertions 认定
LHU^%;L $r)+7i 72.esistence 存在
RX8$&z m d:$OC3 73.occurrence 发生
p s=jGh[ j9Ptd$Uj 74.completeness 完整性
#7I,.DUy[ Yh)
yp? 75.rights and obligations 权利和义务
SO%x=W \GS]jhEtn 76.valuation and allocation 计价和分摊
#D M%_HXDi 0KO_bF#EB= 77.cutoff 截止
eKi/Mt
l{F^"_U 78.accuracy 准确性
rq?:I:0 *t J+!1 79.classification 分类
{$z )7s _Qg^>}]A1 80.inspection 检查
}ozlED`E rStfluPL
81.supervision of counting 监盘
BoZ])Y6= DqyJ]}| 82.observation 观察
lG12Su/ ]Aap4+s 83.confirmation 函证
h1@|UxaE# =xcA4"k 84.computation 计算
P.Pw.[:3 R2WEPMH% 85.analytical procedures 分析程序
{WUW.(^]G @r4ZN6Wn 86.vouch 核对
Bf!i(gM !c-Ie~GIT 87.trace 追查
ktLXL;~X <ABN/nH 88.audit sampling 审计抽样
YY-{&+,
IB:eyq-+ 89.error 误差
?Q1(L$-= UH/) 4Wg 90.expected error 预期误差
k%-_z}:3V AujvKQ( 91.population 总体
S!Ue+jW Fgq"d7` 9@ 92.sampling risk 抽样风险
4q#6.E;yy dK'?<w$ 93.non- sampling risk 非抽样风险
vRa|lGeW N"MK 0k 94.sampling unit 抽样单位
fTiqY72h TY~8`+bJ 95.statistical sampling 统计抽样
]jiM 'W>Bz,M6yo 96.tolerable error 可容忍误差
Q!K@ }R-eQ
T 97.the risk of under reliance 信赖不足风险
9n{tbabJ 02E-|p; 98.the risk of over reliance 信赖过度风险
xc dy/J& `&$"oW{HW 99.the risk of incorrect rejection 误拒风险
"3o{@TdU <,p|3p3 100. the risk of incorrect acceptance 误受风险
9,|{N(N<! hR,VE'A
101.working trial balance 试算平衡表
N%N% <>$`vuU 102.index and cross-referencing 索引和交叉索引
owL>w WccTR
aq 103.cash receipt 现金收入
}[ LME Z :e> y=
s> 104.cash disbursement 现金支出
WNSf$D{p cF!ygz// 105.bank statement 银行对账单
$z,lq#zzl
jL8[;*^G 106.bank reconciliation 银行存款余额调节表
Dyv 6K_, [tYly`F 107.balance sheet date
资产负债表日
?B
;+, YT\x'`>Q 108.net realizable value 可变现净值
`|K30hRp: q[p+OpA 109.storeroom 仓库
`tA~"J$32l OAPR wOQ^= 110.sale invoice 销售发票
:0G "EM4 %!%G\nv 111.price list 价目表
HqNM3 1) >qh8em 112.positive confirmation request 积极式询证函
SA
_5.. -w
nlJi1f 113.negative confirmation request 消极式询证函
S^nshQI A41*4!L= 114.purchase requisition 请购单
*,qW9z `Wq4k>J}* 115.receiving report 验收报告
ut
z. P2_UQ 116.gross margin 毛利
g]au|$L4 x+Vp& 117.manufacturing overhead 制造费用
d`]|i:*q >DX\^8
6x 118.material requisition 领料单
\49LgN@\ ]q@/:I
9] 119.inventory-taking 存货盘点
O=E"n*U "@: b'm 120.bond certificate 债券
,{wA%Oy, u,AZMjlF 121.stock certificate 股票
)>,;
GVu" N8a+X|3]0 122.audit report 审计报告
} LuPYCzpu ! Ra.DSL 123.entity 被审计单位
7A0D[?^xe {pJ{UJKv? 124.addressee of the audit report 审计报告的收件人
H]e%8w))0 0}:- t^P 125.unqualified opinion 无保留意见
o.Ld
.I) M$&aNt; 126.qualified opinion 保留意见
=7%1] E__^>=
127.disclaimer of opinion 无法表示意见
!Ld0c4 Fw,'a 128.adverse opinion 否定意见
c(Liwuj qK}4r5U 查看《
注会考试《审计》中的128个英文单词(一) 》
"fWAp*nI3t