61.assessed level of material misstatement risk 重大错报风险的评估水平
7]p>XAb yJDeX1+, 62.simall business 小规模企业
3.Ji5~ Gx.P]O 3 63.accounting system
会计系统
cwk+#ur "Z;~Y=hC13 64.test of control 控制测试
)HEfU31IC dX_!0E[c 65.walk-through test 穿行测试
7sXy`+TZ-> Wu4ot0SZ 66.communication 沟通
yt. f!" HwB {8S?sm 67.flow chart 流程图
t:\l&R& *%:@
cbF-M 68.reperformance of internal control 重新执行
0yn[L3x7 $[[?;g 69.audit evidence
审计证据
RG&I\DTyt I`22Zwq: 70.substantive procedures 实质性程序
yC
W*fIaq F7\BF 71.assertions 认定
Iha[Gu *~cqr 72.esistence 存在
9*4 . 34z_+
73.occurrence 发生
CK2
B %Nj #0YF] 74.completeness 完整性
|z:Q(d06 Ski G2n] 75.rights and obligations 权利和义务
Vr 8:nP: d]8_l1O 76.valuation and allocation 计价和分摊
@c Z\*,T
5Q`
RTn% 77.cutoff 截止
ZI,j?i6\ ,I ZqLA 78.accuracy 准确性
_l<mu? " {|z#70 79.classification 分类
ZP-dW|<[x Kv}k*A% S 80.inspection 检查
D z@1rc<B YJd8l>mz 81.supervision of counting 监盘
kQLT$8io 6JSY56v 82.observation 观察
(%bE~Q2P*< T'.[F 83.confirmation 函证
#:#Dz.$L
r@k"4ce- 84.computation 计算
cJ
.
7Mt \QGa4_# 85.analytical procedures 分析程序
%%&e"&7HE OqBC/p
B 86.vouch 核对
1f
Y>>*oP ]KWK}Zyi 87.trace 追查
ys%zlbj[ fJy)STQ4 88.audit sampling 审计抽样
Nt~x&s +< yhcSSTB 89.error 误差
ePEe?o4; Me,<\rQ 90.expected error 预期误差
Yl~$V( ($62o&
I 91.population 总体
RDJ+QOVKg BqB|Fo 92.sampling risk 抽样风险
&tj0M.- 8}BS2C%P 93.non- sampling risk 非抽样风险
r
LzW` {E51Kv&_ 94.sampling unit 抽样单位
w{`Acu a8Uk[^5 95.statistical sampling 统计抽样
O9^T3~x[V NEVp8)w 96.tolerable error 可容忍误差
^
I`a; b+{r!D}~ 97.the risk of under reliance 信赖不足风险
N*_"8LIfi_ Xwq]f:@V 98.the risk of over reliance 信赖过度风险
c<4F4k7 8KMvAc 99.the risk of incorrect rejection 误拒风险
MQ` %`` g1{/ 5{XI 100. the risk of incorrect acceptance 误受风险
w2OsLi Sv l5k?De_(x 101.working trial balance 试算平衡表
O~PChUU*Y Yw)Fbt^
102.index and cross-referencing 索引和交叉索引
dJ
i|D Fp%Ln(/m 103.cash receipt 现金收入
oa`#RC8N _ym"m,,7? 104.cash disbursement 现金支出
VEs5;]#<2D qTM%G-
105.bank statement 银行对账单
B!;+_%P76 Ge
V+/^u 106.bank reconciliation 银行存款余额调节表
!^WHZv4 %>
zjGF< 107.balance sheet date
资产负债表日
&|
!B!eOY $a(`ve| 108.net realizable value 可变现净值
8lP6-VA 1e}8LH7 109.storeroom 仓库
xu\eX x6H bL1m'^r 110.sale invoice 销售发票
C:i|-te ;>>C)c4V " 111.price list 价目表
?S tsH 6B6vP%H# 112.positive confirmation request 积极式询证函
ho.(v;
u9Y3?j,oC 113.negative confirmation request 消极式询证函
q
\O
Ou V.=lGhi 114.purchase requisition 请购单
_<*Hv*Zm VhEka# 115.receiving report 验收报告
y1pu R7 QyGnDomQ 116.gross margin 毛利
E[g*O5
u0
y 1 117.manufacturing overhead 制造费用
PsnGXcj sKL:p
3r 118.material requisition 领料单
;Ii1B{W 2k5/SV
X 119.inventory-taking 存货盘点
vmX"+sHz$] X2yTlLdY 120.bond certificate 债券
p&Ed\aQ%z; NM#-Af*pg 121.stock certificate 股票
Q(Gl{#b Vf $Dnu@}z 122.audit report 审计报告
;\{`Ci\ :iUF7P1I 123.entity 被审计单位
s'\$t 0
n
vSvk 124.addressee of the audit report 审计报告的收件人
(zcLx;N
s?C&s|'. 125.unqualified opinion 无保留意见
OW@\./nM o{WyQ&2N 126.qualified opinion 保留意见
3tAU?sV! &
,hr8 127.disclaimer of opinion 无法表示意见
7cTk@Gq @n+=vC.xO 128.adverse opinion 否定意见
_NZ@4+aW z-T{~{q 查看《
注会考试《审计》中的128个英文单词(一) 》
z
rfUQO