61.assessed level of material misstatement risk 重大错报风险的评估水平
AvRcS]@= l%"`{ 62.simall business 小规模企业
&R]pw`mTH ;?6>mh(` 63.accounting system
会计系统
3\!F\tqD \ MUof=EJg>u 64.test of control 控制测试
*Jnh";~b qR,.W/eS8 65.walk-through test 穿行测试
5 Rz/Ri\c= Rlg#z4m 66.communication 沟通
LZWS^77 I{n;4? 67.flow chart 流程图
cIw
eBDl {*=E?oF@ 68.reperformance of internal control 重新执行
SfI*bJo>V dt-K 69.audit evidence
审计证据
nlfPg-78B+ t!l%/$- 70.substantive procedures 实质性程序
cb+y9wA Z*bC#s? 71.assertions 认定
QP\yaPE ^tE_LL+ji| 72.esistence 存在
Qyj(L[K J *C_[jk@6 73.occurrence 发生
^pcRW44K g3rRhS 74.completeness 完整性
_^;;i4VZ ('WY5Yps 75.rights and obligations 权利和义务
)Xno|$b5Eo xURw, 76.valuation and allocation 计价和分摊
LP>UU ,Z [-VGArD[k, 77.cutoff 截止
h
PPB45^ V<
-htV 78.accuracy 准确性
6GOg_P =x4a~=HX 79.classification 分类
b7'F|h^ 3i(J on/p 80.inspection 检查
~L){
O*Z I<`V_ 81.supervision of counting 监盘
STlPT5e.} X8b#[40: 82.observation 观察
6F ;Or 6^ik|k| 83.confirmation 函证
V Cf|`V~ G *:#Z+7x
] 84.computation 计算
%^')G+>i #NJ<[Gew 85.analytical procedures 分析程序
EW;1`x ]^!}*
86.vouch 核对
i puo} I7b i@t 87.trace 追查
v$JLDt_ _FFv#R*4 88.audit sampling 审计抽样
qvN
"1=nJ {_Np<r;j< 89.error 误差
[)iN)$Mv bZXlJa`'S 90.expected error 预期误差
ecT]p S| "
TP\o 91.population 总体
HSql)iT ]0YDb~UB 92.sampling risk 抽样风险
hG~ Uz w<mqe0 93.non- sampling risk 非抽样风险
DCK_F8 K
/ZHJkJ7 94.sampling unit 抽样单位
85Dm8~ qu!<lW~c 95.statistical sampling 统计抽样
d1lH[r!Z U5clQiow 96.tolerable error 可容忍误差
]wR6bEm7 >E~~7Yal 97.the risk of under reliance 信赖不足风险
.Map
\aB&{`iG 98.the risk of over reliance 信赖过度风险
@QX4 \ CL )%p"[x 99.the risk of incorrect rejection 误拒风险
klo^K9! Pd,!& 100. the risk of incorrect acceptance 误受风险
!&6-(q9 G-sa
L* 101.working trial balance 试算平衡表
H<{*ub4'L* b2W; |
102.index and cross-referencing 索引和交叉索引
Y& m<lnB E~qK&7+
103.cash receipt 现金收入
wV?[3bEhM 8vu2k> 104.cash disbursement 现金支出
!Am
=v
=> " _mmR
M 105.bank statement 银行对账单
8db6(Q~P 7%X+O8 106.bank reconciliation 银行存款余额调节表
r@;$V_I =$[W,+X6f 107.balance sheet date
资产负债表日
bf{Ep=- KM E XT$p 108.net realizable value 可变现净值
Km%8Yw0
+ ayN*fiV]
109.storeroom 仓库
})q]gMj EyzY2>"^ 110.sale invoice 销售发票
nWd:>Ur 40rZ~!} 111.price list 价目表
,Qga|n8C E=3#TBd 112.positive confirmation request 积极式询证函
%jpH:-8'2 x={kjym L 113.negative confirmation request 消极式询证函
5NFq7&rJ6 _%XbxP6rH 114.purchase requisition 请购单
zCyR<as7 OrzM
hQaf 115.receiving report 验收报告
EwC5[bRjUp ?#x'_2 116.gross margin 毛利
`AB~YX%( O#A8t<f|M 117.manufacturing overhead 制造费用
e3G7K8 6
bYC
118.material requisition 领料单
-i2D#i' g6HphRJ5s 119.inventory-taking 存货盘点
9$n+-GSK Q=dw 6 120.bond certificate 债券
A3m{jbh r{bgTG 121.stock certificate 股票
PV5-^Y"v j0Id!o 122.audit report 审计报告
cu)@P 0I `8.1&fBr 123.entity 被审计单位
,ZsYXW )*"T 124.addressee of the audit report 审计报告的收件人
Zb12:? nD^{Q[E6= 125.unqualified opinion 无保留意见
~NTDG T2;v<( 126.qualified opinion 保留意见
L{4),65 7*R{u*/e 127.disclaimer of opinion 无法表示意见
GGYX!=]~ /F
\>Z] 128.adverse opinion 否定意见
WV5r$ S.zg& 查看《
注会考试《审计》中的128个英文单词(一) 》
EOMu
qP)