61.assessed level of material misstatement risk 重大错报风险的评估水平
SN L-6]j {y6h(@I8\ 62.simall business 小规模企业
Y&Fg2_\"> BU??}{ 63.accounting system
会计系统
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$3$5/ 64.test of control 控制测试
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65.walk-through test 穿行测试
+ls`;f ;l @lA)i 66.communication 沟通
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xG}' 68.reperformance of internal control 重新执行
ZBY2,%nAo N AY3.e 69.audit evidence
审计证据
\({'Xo >( (Y7zaAG] 70.substantive procedures 实质性程序
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r <anKw| 71.assertions 认定
_ ~\} fY <n#X~}i) 72.esistence 存在
Bh cp=# 3Zd,"/RH 73.occurrence 发生
T~Bj],k_ KHHYk>FR 74.completeness 完整性
!\BZ_guz kV?fie<\) 75.rights and obligations 权利和义务
ml1%C% -q{N1?tcy 76.valuation and allocation 计价和分摊
Y01!D"{\ XJ3sqcS 77.cutoff 截止
breF,d$ H2Wlgt 78.accuracy 准确性
1a{r1([) &*+$38XE^ 79.classification 分类
/R=MX>JA; o&%v"#H2 80.inspection 检查
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(M$>*O3SR 81.supervision of counting 监盘
o|z@h][(l( k"&o)*d 82.observation 观察
Hh=fv~X U[?_|=~7 83.confirmation 函证
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Z)E)-2U$@ !KK `+ 9/ 85.analytical procedures 分析程序
SU~.baP? lNg){3 86.vouch 核对
9N9&y^SmD q q&U)-` 87.trace 追查
J}xM+l7uY ySO\9#Ho 88.audit sampling 审计抽样
f2IH2^)P "*t6KXVaM 89.error 误差
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sUu /v5A)A$7 90.expected error 预期误差
,*6K3/kW PZ8,E{V 91.population 总体
>;c);|'}q 70 R6: 92.sampling risk 抽样风险
[C6ba{9B /ie&uWy 93.non- sampling risk 非抽样风险
$ -1ajSVJ g[pU5%|"[ 94.sampling unit 抽样单位
\vT~2Y(K fS4W*P[B3 95.statistical sampling 统计抽样
PtW2S 1?j .@OQ$D < 96.tolerable error 可容忍误差
23^>#b7st \Yr*x7! 97.the risk of under reliance 信赖不足风险
'A:Y&w"r %`5(SC]. 98.the risk of over reliance 信赖过度风险
BkXv4|UE vNs%e/~vj 99.the risk of incorrect rejection 误拒风险
nahq O|~ OU,FU@6,7w 100. the risk of incorrect acceptance 误受风险
ftPps- f't.?M 101.working trial balance 试算平衡表
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,R`CAf%* t(*n[7e 103.cash receipt 现金收入
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+-|""`I1I G`0O5G:1 105.bank statement 银行对账单
?tjEXg>ny JL87a^ro 106.bank reconciliation 银行存款余额调节表
Zwc&4:5% tz;o6,eb 107.balance sheet date
资产负债表日
V[/9?5pM *%;A85V/ 108.net realizable value 可变现净值
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8+oc4~!A@n % E1r{`p 110.sale invoice 销售发票
~q566k!Ll! n?r8ZDJ' 111.price list 价目表
u?72]?SM ]C,j80+pK 112.positive confirmation request 积极式询证函
~wW]ntZm Z .gb' 113.negative confirmation request 消极式询证函
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Bq 114.purchase requisition 请购单
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$EFS_*<X g3kbsi7_: 116.gross margin 毛利
Ro2V-6/ I(~([F2 117.manufacturing overhead 制造费用
G)<B7-72; S,:!H@~B 118.material requisition 领料单
G^d3$7 C%yH}T\s 119.inventory-taking 存货盘点
cOP'ql{" ?fy37m(M} 120.bond certificate 债券
]"V_`i7Z b_ZvI\H 121.stock certificate 股票
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9%?ik g]&fyB# 122.audit report 审计报告
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Fc`IRPW< p4z4[=-: 124.addressee of the audit report 审计报告的收件人
_@B? NHyUHFY 125.unqualified opinion 无保留意见
X:Z3R0 Iz+%wAZ|B6 126.qualified opinion 保留意见
QY)p![6Fj i.6 b% 127.disclaimer of opinion 无法表示意见
ASy?^Jrs5 apm%\dN 128.adverse opinion 否定意见
Jt]RU+TB xbCR4upS 查看《
注会考试《审计》中的128个英文单词(一) 》
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