61.assessed level of material misstatement risk 重大错报风险的评估水平
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Dk6@Gd@U >f4[OBc 62.simall business 小规模企业
]$#9B-uB x3sX=jIW_ 63.accounting system
会计系统
u}P:9u&h6X Gqj(2.AY 64.test of control 控制测试
1M b[S{ $@l=FV_; 65.walk-through test 穿行测试
Z>l|R C AxeQv'e 66.communication 沟通
|bhv7(_ <Mu T7x- 67.flow chart 流程图
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;[:[*W 68.reperformance of internal control 重新执行
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审计证据
+43~4_Oj vvs2:87zvJ 70.substantive procedures 实质性程序
/ !y~Q|<|= hk$I- 71.assertions 认定
a:OM I q<Qjc 72.esistence 存在
!X||ds 'nq~1 >i 73.occurrence 发生
%YbL%i|U fwmXIpteK 74.completeness 完整性
6QJ.=.>b 7yXJ\(6R_ 75.rights and obligations 权利和义务
sSc~q+xz RNQq"c\ 76.valuation and allocation 计价和分摊
1k^$:' Bp@\p)P( 77.cutoff 截止
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B,O ]*g f$D 78.accuracy 准确性
m`):= ^nC bg/=P>2 79.classification 分类
$|7=$~y KFRf5^ % 80.inspection 检查
<6s@eare8 U|{ 4=[ 81.supervision of counting 监盘
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7 82.observation 观察
q#I'@Jbj ;(jL`L F 83.confirmation 函证
FFcIOn 8)1=5n 84.computation 计算
_n!>*A! 2b,edJVt? 85.analytical procedures 分析程序
d[5v A/8O uMpuS1 86.vouch 核对
^FQn\, jl]3B 87.trace 追查
edCVIY'1 ,qo^G0XO 88.audit sampling 审计抽样
,G- RZKx!X4=q 89.error 误差
E:k]Z .{ZJywE< 90.expected error 预期误差
/d">}%Jn *DXX*9 0 91.population 总体
<L11s%5- >,tJq% 92.sampling risk 抽样风险
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rNKeY48\ n~BQq-1 95.statistical sampling 统计抽样
){z#Y#]dP Z!Z{Gm3 96.tolerable error 可容忍误差
/er{sKVX< tQYV4h\Qj 97.the risk of under reliance 信赖不足风险
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\ 98.the risk of over reliance 信赖过度风险
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V "EA =auN{ 99.the risk of incorrect rejection 误拒风险
->o[ S0 fAz4>_4 100. the risk of incorrect acceptance 误受风险
p&u\gSo cH$(*k9%M 101.working trial balance 试算平衡表
nd,\<}uP9 L+T'TC: 102.index and cross-referencing 索引和交叉索引
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4EE 103.cash receipt 现金收入
'p\&Mc_Gu ZXkrFA | 104.cash disbursement 现金支出
0UW_ Pbh6 DfU= i'R 105.bank statement 银行对账单
f Ayh9 Y2tBFeWY 106.bank reconciliation 银行存款余额调节表
lZe-A/E ;($xAAR 107.balance sheet date
资产负债表日
PhV/WjCZ b<#zgf 108.net realizable value 可变现净值
MxI*ml8z? -5]lHw} 109.storeroom 仓库
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eCnu "#gS ?aS 110.sale invoice 销售发票
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=./PY10' w8jpOvj 112.positive confirmation request 积极式询证函
,UC|[-J ntB#2S 113.negative confirmation request 消极式询证函
aIQC[ry +4Wl 114.purchase requisition 请购单
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>SZE" 115.receiving report 验收报告
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116.gross margin 毛利
*?C8,;=2r AS:k&t 117.manufacturing overhead 制造费用
0S4Y3bac& )c1Pj#| 118.material requisition 领料单
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$bF+J8%D 7\$ b%A 120.bond certificate 债券
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]ST0J" 8 $H\b &u 123.entity 被审计单位
N+5f.c+S- UY,u-E" 124.addressee of the audit report 审计报告的收件人
L0H^S)g 7mv([}Va 125.unqualified opinion 无保留意见
>gq=W5vN( Q%!xw( 126.qualified opinion 保留意见
Oml3=TV /NR*<,c% 127.disclaimer of opinion 无法表示意见
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+T' 128.adverse opinion 否定意见
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p%I5D 查看《
注会考试《审计》中的128个英文单词(一) 》
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