61.assessed level of material misstatement risk 重大错报风险的评估水平
62.simall business 小规模企业
63.accounting system 会计系统
64.test of control 控制测试
65.walk-through test 穿行测试
66.communication 沟通
67.flow chart 流程图
68.reperformance of internal control 重新执行
69.audit evidence 审计证据
70.substantive procedures 实质性程序
71.assertions 认定
72.esistence 存在
73.occurrence 发生
74.completeness 完整性
75.rights and obligations 权利和义务
76.valuation and allocation 计价和分摊
77.cutoff 截止
78.accuracy 准确性
79.classification 分类
80.inspection 检查
81.supervision of counting 监盘
82.observation 观察
83.confirmation 函证
84.computation 计算
85.analytical procedures 分析程序
86.vouch 核对
87.trace 追查
88.audit sampling 审计抽样
89.error 误差
90.expected error 预期误差
91.population 总体
92.sampling risk 抽样风险
93.non- sampling risk 非抽样风险
94.sampling unit 抽样单位
95.statistical sampling 统计抽样
96.tolerable error 可容忍误差
97.the risk of under reliance 信赖不足风险
98.the risk of over reliance 信赖过度风险
99.the risk of incorrect rejection 误拒风险
100. the risk of incorrect acceptance 误受风险
101.working trial balance 试算平衡表
102.index and cross-referencing 索引和交叉索引
103.cash receipt 现金收入
104.cash disbursement 现金支出
105.bank statement 银行对账单
106.bank reconciliation 银行存款余额调节表
107.balance sheet date 资产负债表日
108.net realizable value 可变现净值
109.storeroom 仓库
110.sale invoice 销售发票
111.price list 价目表
112.positive confirmation request 积极式询证函
113.negative confirmation request 消极式询证函
114.purchase requisition 请购单
115.receiving report 验收报告
116.gross margin 毛利
117.manufacturing overhead 制造费用
118.material requisition 领料单
119.inventory-taking 存货盘点
120.bond certificate 债券
121.stock certificate 股票
122.audit report 审计报告
123.entity 被审计单位
124.addressee of the audit report 审计报告的收件人
125.unqualified opinion 无保留意见
126.qualified opinion 保留意见
127.disclaimer of opinion 无法表示意见
128.adverse opinion 否定意见
来源:考试大-注册会计师
责编:虫 评论 纠错
