61.assessed level of material misstatement risk 重大错报风险的评估水平
:TkR]bhm O0RV>Ml'& 62.simall business 小规模企业
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)71n( m4x8W2q 63.accounting system
会计系统
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/ht-]Js$G 64.test of control 控制测试
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x-"<^< Zg=jDPt} 66.communication 沟通
|{ TVW @5tGI U;1 67.flow chart 流程图
P TMJ.; XpIl-o&re 68.reperformance of internal control 重新执行
4RL0@)0F \#7@"~< 69.audit evidence
审计证据
G3${\'< [oDu3Qn 70.substantive procedures 实质性程序
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<HUU [DD#YL\P 72.esistence 存在
gn)>(MG " 3tk"#.# 73.occurrence 发生
=g{Hs1W Zonr/sA ~ 74.completeness 完整性
4 zhg# ^?R8>97_? 75.rights and obligations 权利和义务
=O??W8u 0x,NMS 76.valuation and allocation 计价和分摊
1+v!)Y>Z& `EWQ>m+ 77.cutoff 截止
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@ JIU8~D 78.accuracy 准确性
HyC826~-rI `G "&IQ8. 79.classification 分类
7p_B?r ):Pzsz7 80.inspection 检查
RN"Ur'+ d^qTY?k. 81.supervision of counting 监盘
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L]wk Ba 82.observation 观察
EYSBC", f^|r*@o 83.confirmation 函证
bsv!z\} -)9aY. 84.computation 计算
yn|U<Hxl~H W*~[KdgC 85.analytical procedures 分析程序
E-v^eMWX `=P=i>, 86.vouch 核对
c1ptN bBY7^k 87.trace 追查
qZYh^\ ]PQ6 em 88.audit sampling 审计抽样
d8J(~$tXQN )7 M 89.error 误差
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UIY ZZrvl4h 90.expected error 预期误差
,A[NcFdCB -Ra-Ux 91.population 总体
@cB6,iUr 8A: =#P^O\ 92.sampling risk 抽样风险
#k|f%!-Vo _j2q 93.non- sampling risk 非抽样风险
$ Gs|Z$( +wGFJLHJ 94.sampling unit 抽样单位
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88z |h-e+Wh1 95.statistical sampling 统计抽样
"L+NN| =y0h\<[ 96.tolerable error 可容忍误差
>D_!d@Z md;jj^8zj 97.the risk of under reliance 信赖不足风险
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~h0Ul u?SxaGEa 98.the risk of over reliance 信赖过度风险
@umn[J#* `{H!V~42 99.the risk of incorrect rejection 误拒风险
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D-Q54 "^3 IHwoG(A~< 102.index and cross-referencing 索引和交叉索引
+6s6QeNS8 JZ)w 103.cash receipt 现金收入
.5!Q( C4K"eX,K 104.cash disbursement 现金支出
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105.bank statement 银行对账单
^K0oJg.E o3Z<tI8-V 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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108.net realizable value 可变现净值
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gf=R/$ FDTC?Ii O 109.storeroom 仓库
jH[{V[<#X \L"0Pmt[ 110.sale invoice 销售发票
ne# %Gr ?i$MinK 111.price list 价目表
Sr+ & 2#@-t{\3-p 112.positive confirmation request 积极式询证函
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4<,YBvV 114.purchase requisition 请购单
I@ D<rjR D<lV WP 115.receiving report 验收报告
9>ML;$T& m6o o-muAr 116.gross margin 毛利
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_uZVlu@ e?<$H\ 118.material requisition 领料单
LRPdA "Z 9PG3cCr? 119.inventory-taking 存货盘点
smPZ%P}P+c R:U!HE8j 120.bond certificate 债券
9^@#Ua ]Uul~T 121.stock certificate 股票
p*|Ct K}QZdN'] 122.audit report 审计报告
/U=?D(>x 86W.z6 123.entity 被审计单位
*a' I iz2;xa* 124.addressee of the audit report 审计报告的收件人
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a\m 125.unqualified opinion 无保留意见
"cGjHy\j` m 3Do+!M[ 126.qualified opinion 保留意见
v dPb-z4 4K$_d,4`U 127.disclaimer of opinion 无法表示意见
rGQY -NUA 128.adverse opinion 否定意见
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@H ye`-U?7. 查看《
注会考试《审计》中的128个英文单词(一) 》
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