61.assessed level of material misstatement risk 重大错报风险的评估水平
C;qMw-*F YV([2 62.simall business 小规模企业
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63.accounting system
会计系统
?+`xe{k g1|w? pI1 64.test of control 控制测试
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j-_M 65.walk-through test 穿行测试
h-mTj3p-K )^/0cQcJ 66.communication 沟通
h6M;0_' T+CajSV 67.flow chart 流程图
44-r\> : F9|&q-W, 68.reperformance of internal control 重新执行
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$L 69.audit evidence
审计证据
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i\ 70.substantive procedures 实质性程序
;BBpN`T @8gEH+r 71.assertions 认定
c K <)$* '3;v] L?G 72.esistence 存在
+nU.p/cK+\ 4/*q0M{}B 73.occurrence 发生
i_l+:/+G+ (?Q|s, 74.completeness 完整性
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!S9d 75.rights and obligations 权利和义务
?L|yaC~ U Cb02h 76.valuation and allocation 计价和分摊
p^X^1X7 <avQR9'& 77.cutoff 截止
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RHKQ(a# A 's-'8m 78.accuracy 准确性
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xsP4\C> 79.classification 分类
]QrR1Rg _>_j\b 80.inspection 检查
;j'Daupt;= 2{oThef[O 81.supervision of counting 监盘
, =y#m-9 PK:2xN:= 82.observation 观察
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b& 83.confirmation 函证
.eF_cD7v Iti0qnBN5 84.computation 计算
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? J YmAn?o- 85.analytical procedures 分析程序
' [p)N, 8 ws$k\> 86.vouch 核对
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87.trace 追查
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88.audit sampling 审计抽样
.SS<MDcqIt .6.^G 89.error 误差
O4|2|sA 1}g:|Q 90.expected error 预期误差
?F@%S3h. wAF,H8 -DK 91.population 总体
yoS? s <hvRP!~<) 92.sampling risk 抽样风险
%oof}=MxCL &ab|2*3?X 93.non- sampling risk 非抽样风险
bcz-$?] sYn[uPefj 94.sampling unit 抽样单位
T|) {< M+Uyb7 95.statistical sampling 统计抽样
bB6[Xj{ SvuTc!$? 96.tolerable error 可容忍误差
;JTt2qQKo WES#ZYtT 97.the risk of under reliance 信赖不足风险
< bUe/m Xs$Ufi 98.the risk of over reliance 信赖过度风险
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_8fA?q= $g\&5sstE 101.working trial balance 试算平衡表
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q&*_ WeJ@xL 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
^vni&sJ WxUxc75 104.cash disbursement 现金支出
WlVl[/qt }iiHr|l3 105.bank statement 银行对账单
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JvJ 106.bank reconciliation 银行存款余额调节表
R[Fn0fnLx ERz;H!pU8 107.balance sheet date
资产负债表日
7+,vTsCd vmZ"o9-{#X 108.net realizable value 可变现净值
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(?i[jO||B j,-C{ K 110.sale invoice 销售发票
:0~QRc-u m#5_%3T 111.price list 价目表
UT]?;o" lP_db& 112.positive confirmation request 积极式询证函
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ci9o I0Ia6w9 113.negative confirmation request 消极式询证函
9Sg<K)Mc 5J.0&Dda 114.purchase requisition 请购单
`'4)q}bB v}(6 <wnnS 115.receiving report 验收报告
<nHkg<O6Y <M+R\SH- 116.gross margin 毛利
i'HQQWd Oe!6){OG) 117.manufacturing overhead 制造费用
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l4" <iLM{@lZvJ 118.material requisition 领料单
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nE}n{ j;nb?; 119.inventory-taking 存货盘点
p3x?[Ww 1TN}GsAj 120.bond certificate 债券
EtJ8^[u2J @4GA^h 121.stock certificate 股票
`N87h" 7[#xOZT 122.audit report 审计报告
vfc[p ^ 6^F'|Wh 123.entity 被审计单位
4ne5=YY* onei4c>@ 124.addressee of the audit report 审计报告的收件人
ot%.M*h- iLX_T]1 125.unqualified opinion 无保留意见
eVz#7vqv IyUdZ,ba 126.qualified opinion 保留意见
+Ic ~ f1zh _ -..~K.| 127.disclaimer of opinion 无法表示意见
MXp3g@Cz ]!"S+gT*C 128.adverse opinion 否定意见
/R8p] y-aRXF=W 查看《
注会考试《审计》中的128个英文单词(一) 》
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