61.assessed level of material misstatement risk 重大错报风险的评估水平
{ )g
$ }3O 0nab 62.simall business 小规模企业
&J?:wC=E ]?G|:Kx$y% 63.accounting system
会计系统
kqkTz_r|H {8* d{0l 64.test of control 控制测试
(b;Kl1Ql] q6'Q-e) 65.walk-through test 穿行测试
"wy2u~ G^|!'V 66.communication 沟通
a[_IG-l|i4 \
)WS^KR% 67.flow chart 流程图
$\+x7"pI KCIya[$* 68.reperformance of internal control 重新执行
$b~[>S-Q D7r&z? 69.audit evidence
审计证据
ds2%i
VqUCcT 70.substantive procedures 实质性程序
QWc,JCu
lc8g$Xw3 71.assertions 认定
ff;~k?L D 0Mxl?S? 72.esistence 存在
",xTgB3?V c@2a)S8Y] 73.occurrence 发生
d6a3\f Lf)JO|o 74.completeness 完整性
u`ryCZo#g <+-=j 75.rights and obligations 权利和义务
r+d+gO. O{EPq' x 76.valuation and allocation 计价和分摊
zO2=o5nF. Fge["p?GF 77.cutoff 截止
"=w:LRw A=0
{}B# 78.accuracy 准确性
-g."{
| :c|Om{; 79.classification 分类
X}xf_3N
" {cUGksz]} 80.inspection 检查
aAbA)'G n5%\FFG0M 81.supervision of counting 监盘
K&n-(m% suzK)rJ9i 82.observation 观察
:tbgX;tCs5 H~TuQ 83.confirmation 函证
MhR` tfe]=_U 84.computation 计算
F b?^+V]9 "
>G*hS 85.analytical procedures 分析程序
t
V(
WhP >|c?ZqW 86.vouch 核对
7~FHn'xt "-djA, ` 87.trace 追查
#6vf:94 !d<R=L 88.audit sampling 审计抽样
KJV8y"^=Q <T?-A}0uO 89.error 误差
G^tazAEfo
h]h"-3 90.expected error 预期误差
`u}_O(A1pA 0VcHz$
6 91.population 总体
}A+ncabm ZM})l9_o" 92.sampling risk 抽样风险
?$K-f:?c ZT@=d$Z&t 93.non- sampling risk 非抽样风险
o5p{ O>D[z hcj]T? 94.sampling unit 抽样单位
r:$tvT* &:5*^1oP 95.statistical sampling 统计抽样
z?<B@\~ _Iminet 96.tolerable error 可容忍误差
l99Lxgx= j&,Gv@ 97.the risk of under reliance 信赖不足风险
{=3A@/vM <zR{'7L/ 98.the risk of over reliance 信赖过度风险
7tXy3-~biz bw zx_F/ 99.the risk of incorrect rejection 误拒风险
>U,&V%y ,IyQmN y 100. the risk of incorrect acceptance 误受风险
=X?fA, lwq:0Rj@Q 101.working trial balance 试算平衡表
wYf\!]}' V
\Gs&> 102.index and cross-referencing 索引和交叉索引
o3dqsQE% l<w7
\a6 103.cash receipt 现金收入
]5jS6@Vl* R1X'}#mU 104.cash disbursement 现金支出
q4[8\Ua >2znn&gZ 105.bank statement 银行对账单
I8? a$|U4Eqo 106.bank reconciliation 银行存款余额调节表
x6`mv8~9Db .qSDe+A 107.balance sheet date
资产负债表日
u:f ]|Q gLX<>|)* 108.net realizable value 可变现净值
J)YlG* 8{jXSCP# 109.storeroom 仓库
).^d3Kp 3_)I
&RM 110.sale invoice 销售发票
&^"Ru?MK zuLW'a6F- 111.price list 价目表
;[::&qf Cq!eAc 112.positive confirmation request 积极式询证函
6^gp
/{ h p|v?3( 113.negative confirmation request 消极式询证函
T&_&l;syA 3P6O]x<-? 114.purchase requisition 请购单
'IX1WS&\" 8X7??f1;Y 115.receiving report 验收报告
@!P2f
[Kwj
7q` 116.gross margin 毛利
Z6zV 9hn X}k;(rb 117.manufacturing overhead 制造费用
,GH`tK_ aj`
&ca8 118.material requisition 领料单
l1 Kv`v\ z?\it( 119.inventory-taking 存货盘点
,/w*sE +]%S}<R 120.bond certificate 债券
[
h3xW x]c8?H9,& 121.stock certificate 股票
yl-:9|LT V\Cl""`XN 122.audit report 审计报告
N[/<xW~x?4 .H)H9cmf 123.entity 被审计单位
/]`@.mZ9: q}P@}TE 124.addressee of the audit report 审计报告的收件人
bCw{9El!K4 V9oBSP'kt 125.unqualified opinion 无保留意见
?),b902C ~qghw@Q~ 126.qualified opinion 保留意见
gI^&z x4^nT=?6_ 127.disclaimer of opinion 无法表示意见
A"JdG%t>.h KOy{?
128.adverse opinion 否定意见
E'LI0fr K{ P-+( 查看《
注会考试《审计》中的128个英文单词(一) 》
#kC~qux^