61.assessed level of material misstatement risk 重大错报风险的评估水平
b-Q%cxJ F79
!B 62.simall business 小规模企业
i!U,q
V1 #*"5F* 63.accounting system
会计系统
Y#A0ud, i`F8kg`_K 64.test of control 控制测试
W
^MF3 vp#A D9h1 65.walk-through test 穿行测试
At?]FjL6S
XLeQxp= 66.communication 沟通
B,f4< <691pkX 67.flow chart 流程图
U
ql|32j 4)zHkN+ 68.reperformance of internal control 重新执行
O`pqS\H /%P|<[<
[ 69.audit evidence
审计证据
O6gl[a ZN Z^'i16 70.substantive procedures 实质性程序
wk'12r6=(- F"?OLV1B& 71.assertions 认定
Ns*&;x9 v"po
}K 72.esistence 存在
f=f8)+5 ?df*Y5I2 73.occurrence 发生
j-
% vLL/ j\o<r0I 74.completeness 完整性
x
bsk 5ml#/kE 75.rights and obligations 权利和义务
?mRGFS Z/p>>SCak 76.valuation and allocation 计价和分摊
l[G&=/R@H Yr\pgK, 77.cutoff 截止
X/8CvY#n ^V1iOf: 78.accuracy 准确性
i 1{Lx) fC \Cx;q- 79.classification 分类
VXM5
B \@3B%RW0 80.inspection 检查
M$O*@]) :L E&p[^ 81.supervision of counting 监盘
5Wyo!pRi sFvu@Wm'7W 82.observation 观察
PU"C('AP f
<,E 83.confirmation 函证
\m\E*c
): m7|}PH"7 84.computation 计算
&Ti:IC%M )$.::[pNA 85.analytical procedures 分析程序
3)bC, Hw(_l,Xf 86.vouch 核对
%+=y! wd
4]Z0; 87.trace 追查
&N`s@Ka 7jZE(|G- 88.audit sampling 审计抽样
5v
fzSJ 1hz:AUH 89.error 误差
Q|gRBu O/|,rAE 90.expected error 预期误差
X*Qtbm, 3\ !DsPgW 91.population 总体
n[mVwQ(% OrZ =-9" 92.sampling risk 抽样风险
;$\?o ,bLHkBK 93.non- sampling risk 非抽样风险
lVw77bZ eLvbPE_ 94.sampling unit 抽样单位
FS(bEAk} <hS %I 95.statistical sampling 统计抽样
G[pDKELL TN+iv8sT 96.tolerable error 可容忍误差
24}?GO
[b=l'e/ 97.the risk of under reliance 信赖不足风险
74h[YyVi fW'@+<b 98.the risk of over reliance 信赖过度风险
GW29Rj1 B*zR/?U^ 99.the risk of incorrect rejection 误拒风险
+p:?blG >\/H
2j 100. the risk of incorrect acceptance 误受风险
)}G?^rDH( `ZC{<eVJ}= 101.working trial balance 试算平衡表
4GiHp7Y&A 5
aT>8@$Z^ 102.index and cross-referencing 索引和交叉索引
J#```cB 0G`F Xj}L 103.cash receipt 现金收入
E!,+#%O> +# 38 104.cash disbursement 现金支出
Zgw;AY.R> mr4W2Z@L 105.bank statement 银行对账单
cIm_~HH #]~l]Eq 106.bank reconciliation 银行存款余额调节表
RSK~<Y@]q{ +5zLQ>]z 107.balance sheet date
资产负债表日
;x|E}XD M<A jtDF%
108.net realizable value 可变现净值
iq25|{1$ '
T
'&OA 109.storeroom 仓库
aZk/\&=6 ae&i]K; 110.sale invoice 销售发票
~ _!lx )*b
dG'}
111.price list 价目表
o!\Q, a-A>A_. 112.positive confirmation request 积极式询证函
!vaS fL*] l@h|os 113.negative confirmation request 消极式询证函
TjU
g8k ?^8CD.| 114.purchase requisition 请购单
,C=Lu9 efc<lSUR 115.receiving report 验收报告
MR) *Xh FnoE\2}9 116.gross margin 毛利
CJDnHuozc q{fgsc8v\ 117.manufacturing overhead 制造费用
n!Ic.T3PA a5)<roWQ 118.material requisition 领料单
x)wlp{rLf (O&R-5m 119.inventory-taking 存货盘点
4TPAD)C I3ZlKI 120.bond certificate 债券
3@t&5UjwQ h()Ok9] 121.stock certificate 股票
PNSV?RT*pG p4Wy2.&Q 122.audit report 审计报告
CTNeh%K; C1x"q9|\` 123.entity 被审计单位
IbC8DDTD csEF^T- 124.addressee of the audit report 审计报告的收件人
$N}nO:`t FLb
Q#c\ 125.unqualified opinion 无保留意见
w%3R[Kdzk $jc&Tk# 126.qualified opinion 保留意见
Dc2U+U(J |4sl
G 127.disclaimer of opinion 无法表示意见
jMpV c
E# V5.=08L 128.adverse opinion 否定意见
R#n!1~ ( 0LjF$3GpZ 查看《
注会考试《审计》中的128个英文单词(一) 》
<kmH^viX