61.assessed level of material misstatement risk 重大错报风险的评估水平
fa yK
M )^
";BVY 62.simall business 小规模企业
on_H6Y@B52 gg(k7e 63.accounting system
会计系统
}\VX^{ K j ?DRR+n _ 64.test of control 控制测试
=+4 _j vS#{-X 65.walk-through test 穿行测试
1I
b_Kmb- H@4/#V|Uy 66.communication 沟通
]'e AO #EFMgQO 67.flow chart 流程图
MISE C[/ !h*B (, 68.reperformance of internal control 重新执行
EP(Eq u6pIdt 69.audit evidence
审计证据
*V -ds8AQ L W?&a3e 70.substantive procedures 实质性程序
1xIFvXru ~M; gM]r; 71.assertions 认定
Mn{XVXY@qm %b9fW 72.esistence 存在
,0h3x$l) _<3r'Y, 73.occurrence 发生
XR<G}x RJLFj 74.completeness 完整性
W.p66IQwL& ,$ mLL 75.rights and obligations 权利和义务
H<XlUCr_~+ 8lpzSJP4k 76.valuation and allocation 计价和分摊
FTbtAlqh< LC76 Qi;|k 77.cutoff 截止
{>A
8g({i ]Cr]Pvab{ 78.accuracy 准确性
_\!0t w0X$rl1 79.classification 分类
Q84t9b LjCykk 80.inspection 检查
38"cbHE3 ,.h$&QFj; 81.supervision of counting 监盘
p8_2y~! v/x*]c!"` 82.observation 观察
ze
?CoDx2 &jFKc0\i@ 83.confirmation 函证
@T_O6TcY j $KM9
84.computation 计算
ZRUh/<\[ OK.-]()! 85.analytical procedures 分析程序
v23TL dw3'T4TC? 86.vouch 核对
UFos
E|r: Ae.]F)w_\ 87.trace 追查
?f9$OLEB 98=XG1sQ@ 88.audit sampling 审计抽样
unpfA#&!" GgT=t)}wu 89.error 误差
_m" ^lo ;*_I,|A:Xr 90.expected error 预期误差
~yd%~| {;\%!
I 91.population 总体
H8(C>w-' 8
dlInms 92.sampling risk 抽样风险
z(#=
tC| w9'H.Lq 93.non- sampling risk 非抽样风险
#.~.UHt ^971<B(v 94.sampling unit 抽样单位
:C
>J-zY 3b
,=
95.statistical sampling 统计抽样
]S*E |b,zw^!e[' 96.tolerable error 可容忍误差
NavOSlC+h RsR] T]4 97.the risk of under reliance 信赖不足风险
X
E!2Q7Q9 t;oT {Hge 98.the risk of over reliance 信赖过度风险
UP5%C; AUu5g 99.the risk of incorrect rejection 误拒风险
|3aS17yL> C5BzWgK 100. the risk of incorrect acceptance 误受风险
Feh"!k <6k _T_PX$B 101.working trial balance 试算平衡表
R%qX_m\0 4Rl
nnXY 102.index and cross-referencing 索引和交叉索引
vR<fd
V "9TxK6 103.cash receipt 现金收入
fMgcK$ 2LtU;}7s 104.cash disbursement 现金支出
|zK!+fu f2BS[$oV4 105.bank statement 银行对账单
$:xF)E AECxd[k$9 106.bank reconciliation 银行存款余额调节表
;b{pzIe= F /QV [N 107.balance sheet date
资产负债表日
~+7a d$ bCH*8,Bmh 108.net realizable value 可变现净值
cr2{sGn| S(@*3]!q 109.storeroom 仓库
h9,wiT {vf+sf^^q 110.sale invoice 销售发票
de*,MkZN 2nG{>,#C:O 111.price list 价目表
v=dKcruR: 50}.Xm@,BO 112.positive confirmation request 积极式询证函
2<p5_4"-U* e);bF>.~ 113.negative confirmation request 消极式询证函
6GvhEulYR ]C9%]` 114.purchase requisition 请购单
?{y:s!! & y#y>([~ 115.receiving report 验收报告
qz-#LZFTR Ak<IHp^Q 116.gross margin 毛利
CpBQ>!CW :Vu7,o 117.manufacturing overhead 制造费用
+!mNm?H[! GapX$Jb,p 118.material requisition 领料单
~YR <SV\{ BH.:_Qrbh[ 119.inventory-taking 存货盘点
D5o+0R D
2hAlV)i( 120.bond certificate 债券
!UUmy% 9 FZeN, 121.stock certificate 股票
k)<~nc- V{ 4i$' 122.audit report 审计报告
+An![1N, zLJ:U`uh\ 123.entity 被审计单位
o|b[(t$;O x= vE&9_u 124.addressee of the audit report 审计报告的收件人
a PcGI muqfSF 125.unqualified opinion 无保留意见
< -@, ,}xpYq_/ 126.qualified opinion 保留意见
's56L,^: es*_Oo1 127.disclaimer of opinion 无法表示意见
/ h2*$ 1@1+4P0NF[ 128.adverse opinion 否定意见
KxgR5#:i" $=@9 D,R 查看《
注会考试《审计》中的128个英文单词(一) 》
;f\R$u-