61.assessed level of material misstatement risk 重大错报风险的评估水平
XwZ~pY ~ uq/z.m 62.simall business 小规模企业
ujlIWQU2mo SHo
ov 63.accounting system
会计系统
N }$$<i2o !b !C+ \v 64.test of control 控制测试
"PFczoRZ dwH8Zg$B 65.walk-through test 穿行测试
/]xu=q2 qVHXZdGL 66.communication 沟通
|igr3p5Fw RFsd/K; Zp 67.flow chart 流程图
n;Nr[hI nZ4JI+Q)~ 68.reperformance of internal control 重新执行
A-=B#U F t:N
YsL 69.audit evidence
审计证据
. J/x@ +*W9*gl 70.substantive procedures 实质性程序
U~;Rzoe)q* |8QXjzH 71.assertions 认定
/.knZ_aJ! AZj`o 72.esistence 存在
U{ZE|b.?b pCB^\M%* 73.occurrence 发生
1 #zIAN> %=ZN2)7{ 74.completeness 完整性
qdM=}lbc NmH1*w<A 75.rights and obligations 权利和义务
}\iH ~T6 \n&l 76.valuation and allocation 计价和分摊
f
1Z s8r|48I#; 77.cutoff 截止
d`XC._%^J 3?}\Hw 78.accuracy 准确性
@;6I94Bp nnzfKn:J 79.classification 分类
P"Scs$NOU? &Zzd6[G+ 80.inspection 检查
bOB<m4 "k;j@ 81.supervision of counting 监盘
`Kt]i5[ " 0mb|JoE( 82.observation 观察
_`oP*g = x|7vN E=Q 83.confirmation 函证
H3}eFl=i2 u{asKUce\ 84.computation 计算
3d1$w #mK/xbW 85.analytical procedures 分析程序
_,"?R]MO ?cZ#0U 86.vouch 核对
E43Gk!/|( Tz`O+fx& 87.trace 追查
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Q 88.audit sampling 审计抽样
EgYM][:UU C;m,{MD 89.error 误差
:2Fy`PPab ym]12PAU5 90.expected error 预期误差
O BCH%\;g %8L>|QOX 91.population 总体
#NvL@bH rfz\DvVd 92.sampling risk 抽样风险
wU"0@^k]< w !5@PJ)~U 93.non- sampling risk 非抽样风险
J2KULXF [|vE*&:uO 94.sampling unit 抽样单位
,GU|3 5z T~/6-( 95.statistical sampling 统计抽样
ZH1W#dt`[ O(_a6s+m 96.tolerable error 可容忍误差
I6.!0.G 7CGxM 97.the risk of under reliance 信赖不足风险
mDCz=pk) #A:+|{H" 98.the risk of over reliance 信赖过度风险
!5wuBJ0 76} a 99.the risk of incorrect rejection 误拒风险
c; MF =*[98%b
100. the risk of incorrect acceptance 误受风险
z_ 01*O 5PRS|R7 101.working trial balance 试算平衡表
TwaK>t96[ l>kREfHq!{ 102.index and cross-referencing 索引和交叉索引
6m\MYay +H4H$H 103.cash receipt 现金收入
p`PBPlUn VEc^Ap1?' 104.cash disbursement 现金支出
MS=zG53y /uNgftj 105.bank statement 银行对账单
H}p5qW.tH: +HpPVuV 106.bank reconciliation 银行存款余额调节表
zK_+UT J8;l G 107.balance sheet date
资产负债表日
+n>_NVe C&1()U 108.net realizable value 可变现净值
P<OSm*;U: c*@#0B 109.storeroom 仓库
h,!#YG@> k%gO
110.sale invoice 销售发票
e -yL K8R}2K-Y 111.price list 价目表
l_MF9.z& nF)XZB0F 112.positive confirmation request 积极式询证函
K.R4.{mo O'i!}$=g 113.negative confirmation request 消极式询证函
2X)n.%4g$; Z=|NoDZ 114.purchase requisition 请购单
}j_2K1NS{ p!_3j^"{ 115.receiving report 验收报告
X%sMna) M];?W 116.gross margin 毛利
~Q3y3,x `Vf k.OP 117.manufacturing overhead 制造费用
m) -DrbE [d3i_^\ 118.material requisition 领料单
|n/qJIE6 K!cLEG!G 119.inventory-taking 存货盘点
qx;8Hq(E[ ALO0yc 120.bond certificate 债券
JK/VIu&! fK?/o]vq 121.stock certificate 股票
vTk\6o q N+3]C9 2o 122.audit report 审计报告
?r}'0dW |Q\O%
cb 123.entity 被审计单位
bgNN0,+8 .:U`4->E 124.addressee of the audit report 审计报告的收件人
iu$:_W_ \Aa{]t 125.unqualified opinion 无保留意见
~TvKMW6/# v"I#.{LiH= 126.qualified opinion 保留意见
Fs}vI~} &$V&gAN 127.disclaimer of opinion 无法表示意见
g)M"C x. kM;fxR:- 128.adverse opinion 否定意见
)/{zTg8$?/ }NgevsV>; 查看《
注会考试《审计》中的128个英文单词(一) 》
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