61.assessed level of material misstatement risk 重大错报风险的评估水平
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u<8& nl5K1!1 62.simall business 小规模企业
)1j~(C)E8 !j4C:L3F 63.accounting system
会计系统
;FZ\PxN d"XS;;l%< 64.test of control 控制测试
`Dh %c%j) 5DyN=[b 65.walk-through test 穿行测试
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PE(Lt1 66.communication 沟通
@D"#B@j N jq#@*>[p 67.flow chart 流程图
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UUU\/5 68.reperformance of internal control 重新执行
yixW>W} ynM{hN.+ H 69.audit evidence
审计证据
A>>@&c:( FEaf&'G] 70.substantive procedures 实质性程序
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: G.g 71.assertions 认定
9qXHdpb#g" :`3b|u=KZ 72.esistence 存在
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qR]4m]o 73.occurrence 发生
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tvB{s_ 74.completeness 完整性
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dhK$XG s^V8FH 76.valuation and allocation 计价和分摊
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}Vnl .2xypL8( 77.cutoff 截止
gyCb\y+\a a2=wJhk 78.accuracy 准确性
GetUCb%1 :1 Fm~' 79.classification 分类
5\=9&{WjND U%k e5uwP 80.inspection 检查
xA!o"VZPq7 7=QV ^G 81.supervision of counting 监盘
<u2*(BM4 [p o+a@ % 82.observation 观察
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\-^$ :WA o{|& 83.confirmation 函证
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J0v2 84.computation 计算
zZ32K@ oSa FmP 85.analytical procedures 分析程序
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[0 &Lvx _a<PUdP 88.audit sampling 审计抽样
hLm9"N'Pf "apv)xdW 89.error 误差
oQyG $}KYpSV 90.expected error 预期误差
<q[*kr akCl05YW 91.population 总体
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T iT5H<uS 92.sampling risk 抽样风险
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5 93.non- sampling risk 非抽样风险
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>ej* 94.sampling unit 抽样单位
/pk;E$qv %BG5[XQ7 95.statistical sampling 统计抽样
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. 96.tolerable error 可容忍误差
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I "V^jAPDXb 97.the risk of under reliance 信赖不足风险
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t. /GeS(xzQ 98.the risk of over reliance 信赖过度风险
u-K5 ]cA~%$c89s 99.the risk of incorrect rejection 误拒风险
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a<o0B{7{BM >{??/fBd- 102.index and cross-referencing 索引和交叉索引
X_YD[ CD tYj 103.cash receipt 现金收入
hy]AH)?pR 3)-#yOr 104.cash disbursement 现金支出
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105.bank statement 银行对账单
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r 106.bank reconciliation 银行存款余额调节表
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?mJ1J5 ;C{_T:LS 107.balance sheet date
资产负债表日
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JpyOc 108.net realizable value 可变现净值
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kN w[+!c-A:H 109.storeroom 仓库
7,4x7! $_ i41f[ 110.sale invoice 销售发票
X@G`AD'.M MmK\|CtV 111.price list 价目表
kj#yG"3+ A^Zs?<C- 112.positive confirmation request 积极式询证函
;8v5 qz 2~4C5@SxL 113.negative confirmation request 消极式询证函
Iymz2 [5 V 114.purchase requisition 请购单
`^}9= Q'r GGuLxc?( 115.receiving report 验收报告
FV9RrI2 Xm-63U`w5 116.gross margin 毛利
I|5OCTu >6dgf`U 117.manufacturing overhead 制造费用
4<Y?#bm' 1_QO>T' 118.material requisition 领料单
`Q hh{ `WT7w']NT 119.inventory-taking 存货盘点
zN:752d^+r v uP1gem 120.bond certificate 债券
F)IP~BE-k 9x1Dyz 2?F 121.stock certificate 股票
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a`=kO 1%+^SR72 122.audit report 审计报告
DI RCP=5 pi{ahuI#_o 123.entity 被审计单位
nr^p H. Pm_= 124.addressee of the audit report 审计报告的收件人
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9$ww} neBkwXF! 125.unqualified opinion 无保留意见
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|L 126.qualified opinion 保留意见
jZ;T&s MI }D%n* 127.disclaimer of opinion 无法表示意见
|H4'*NP" ^PI49iB 128.adverse opinion 否定意见
]3C8 m+=!Z|K 查看《
注会考试《审计》中的128个英文单词(一) 》
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