61.assessed level of material misstatement risk 重大错报风险的评估水平
=R^%(Py 99]R$eT8 62.simall business 小规模企业
'g">LQ~a+ ww)<E`eGi 63.accounting system
会计系统
#?RU;1)Cw x/%aM1"X^ 64.test of control 控制测试
>;jZa a`wc\T^ 65.walk-through test 穿行测试
gGR"Z]DBk vXev$x=w- 66.communication 沟通
jxP;>K7O Qu"8(Jk/ 67.flow chart 流程图
q'+)t7! u6J8"<
-W 68.reperformance of internal control 重新执行
hMa]B*o/- .L+6 $8m 69.audit evidence
审计证据
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. 70.substantive procedures 实质性程序
xv46r=> y3vdUauOn 71.assertions 认定
.7O*pJ2(H [m->5H 72.esistence 存在
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'>M7. 73.occurrence 发生
I.I`6(Cb q~rEq%tk 74.completeness 完整性
6 [k\@&V- M|VyV(f 75.rights and obligations 权利和义务
f<GhkDPm>? &g#@3e1> 76.valuation and allocation 计价和分摊
*=) cQeJ 9U7nKJ+iby 77.cutoff 截止
2v :]tj =-tw5],
L 78.accuracy 准确性
"RedK '7g aasoW\UG 79.classification 分类
},uF4M.K } j<)L, 80.inspection 检查
PoNi"Pv >3ZFzh&OYQ 81.supervision of counting 监盘
\S_Ou rr/B=O7 82.observation 观察
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X X3(tuqmi 83.confirmation 函证
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Id*Ce2B 84.computation 计算
ht|z<XJ 57aXQ8u{ 85.analytical procedures 分析程序
XWDL5K #akpXdXs 86.vouch 核对
FSP+?
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29b> 87.trace 追查
#:jHp44J [v7F1@6b 88.audit sampling 审计抽样
Uq[>_"} ,k.3|aZE 89.error 误差
<5d~P/, a Ve'ry 90.expected error 预期误差
i1UiNJh86 1Rq
,a 91.population 总体
LuNc,n% dW)B1iUo! 92.sampling risk 抽样风险
_uWpJhCT Q`~jw>x 93.non- sampling risk 非抽样风险
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%S, 94.sampling unit 抽样单位
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jV.j\ 95.statistical sampling 统计抽样
:Hn6b$Vy8 bNm#tmSt 96.tolerable error 可容忍误差
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5t{ H=@}=aPf 97.the risk of under reliance 信赖不足风险
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?ik6 98.the risk of over reliance 信赖过度风险
1!ii;s^e C\\~E9+ 99.the risk of incorrect rejection 误拒风险
Nc1"g1JR &[_g6OL 100. the risk of incorrect acceptance 误受风险
Ua<5U5 Ld\R:{M" 101.working trial balance 试算平衡表
6rh5h: k\wW##=v 102.index and cross-referencing 索引和交叉索引
Bu#E9hJFvA kv]~'Srk 103.cash receipt 现金收入
bhID#& \@WDV 104.cash disbursement 现金支出
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fSF 105.bank statement 银行对账单
\O}E7- FI[A[*fi 106.bank reconciliation 银行存款余额调节表
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| 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
Y}x>t* I >5_2_Y$" 109.storeroom 仓库
ATJWO1CtB R_(tjkT 110.sale invoice 销售发票
;ZH3{ 6{x(.= 111.price list 价目表
(g EBOol C^3 <={ 112.positive confirmation request 积极式询证函
4h~iPn'Wl f) zn TJL 113.negative confirmation request 消极式询证函
! _f9NK p%#<D9S 114.purchase requisition 请购单
.+qQYDEw h xSKG 115.receiving report 验收报告
hq%?=2'9? $
Oq^jUJ 116.gross margin 毛利
3)8QS
6tB+J F 117.manufacturing overhead 制造费用
XnDUa3 t|a2;aq_ 118.material requisition 领料单
OPwtV9% AZ0;3<FfLp 119.inventory-taking 存货盘点
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N@!jeJ 120.bond certificate 债券
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`7 121.stock certificate 股票
S)lkz'tdk +s(HOq)b 122.audit report 审计报告
XDsx3Ws lH-/L(h2 123.entity 被审计单位
?6yjy<D)$e JF # #
[O 124.addressee of the audit report 审计报告的收件人
t5[#x4
p _hN\10ydY 125.unqualified opinion 无保留意见
d_CKP"TA +Fuqchjq 126.qualified opinion 保留意见
P=7zs;k Y-pzy']4 127.disclaimer of opinion 无法表示意见
O?)3VT* bW$J~ ynM 128.adverse opinion 否定意见
6;u$&&c( 4^TG>j?M 查看《
注会考试《审计》中的128个英文单词(一) 》
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