61.assessed level of material misstatement risk 重大错报风险的评估水平
yj!4L&A &y-(UOqbkP 62.simall business 小规模企业
B=K&+ =#qf0 63.accounting system
会计系统
qH(3Z^ #.| @?,iy?BSG 64.test of control 控制测试
qF!oP =lIG#{`Q 65.walk-through test 穿行测试
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78't"2> B16,c9[ 67.flow chart 流程图
fg1_D (h;4irfX 68.reperformance of internal control 重新执行
5x";}Vp>P ~5e)h_y 69.audit evidence
审计证据
m4FT^^3yE % j4 70.substantive procedures 实质性程序
Zi$v- b*< <4!SQgL 71.assertions 认定
I@x^`^+l E:,V{&tLK 72.esistence 存在
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# *T(z4RVg 73.occurrence 发生
k.b->U 7Ddo^Gtx 74.completeness 完整性
~Dsz9 f wGfU@!m 75.rights and obligations 权利和义务
"/v{B?~%! |fYr*8rH 76.valuation and allocation 计价和分摊
v`i9LD0( WVPnyVDc 77.cutoff 截止
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Ji<^s@8Zc 8 /3`rEW 79.classification 分类
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8 80.inspection 检查
Un{hI`3] s&-m!|P 81.supervision of counting 监盘
a#i;*J L8"0o 0- 82.observation 观察
o /uA_19 ~@8r-[ 83.confirmation 函证
t#pF.!9= vb 2mY 84.computation 计算
c#lW ? sB|>\O#- 85.analytical procedures 分析程序
iQry X(z hdZ{8 rP 86.vouch 核对
k"-2OT >^vyp! 87.trace 追查
SF?Ublc! :{z a[, 88.audit sampling 审计抽样
r q2]u q'u^v PO 89.error 误差
Gt9(@USK |)4Fe/!cJ 90.expected error 预期误差
H=2sT +Sp * !4r}h` 91.population 总体
^{L/) Xy5 kjWY{7b! 92.sampling risk 抽样风险
`?Wy;5- nt$VH 93.non- sampling risk 非抽样风险
,9T-\)sT 5#Z> }@/ 94.sampling unit 抽样单位
)HPt(Ck k+8K[?K- 95.statistical sampling 统计抽样
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,[CN:b 96.tolerable error 可容忍误差
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n)]]g3y2 ~N{ 7 98.the risk of over reliance 信赖过度风险
D[d+lq#p ZH]n&%@j 99.the risk of incorrect rejection 误拒风险
c rx8+ M'Ec:p=X" 100. the risk of incorrect acceptance 误受风险
\*5`@>_ ivy+e-) 101.working trial balance 试算平衡表
_T,X z_ O3Jp:.ps 102.index and cross-referencing 索引和交叉索引
|3tq.JU /%W&zd=%# 103.cash receipt 现金收入
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; lFHj]%Y 104.cash disbursement 现金支出
oA_T9uh[ zT;F4_p3G- 105.bank statement 银行对账单
N@Ie VF D]NfA2B7 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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Yo`#G-] xx^7 109.storeroom 仓库
y[ikpp#ozY xj/Iq<'R*O 110.sale invoice 销售发票
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^pAgo B 3v oas 112.positive confirmation request 积极式询证函
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bp Kwc~\k 113.negative confirmation request 消极式询证函
-Xm/sq(i)% &<Gs@UX~w 114.purchase requisition 请购单
8Ja't8 )vO?d~x| 115.receiving report 验收报告
#;l~Y}7' ?`jh5Kw%y 116.gross margin 毛利
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UM"eBwL e -sZ_<GH 117.manufacturing overhead 制造费用
+YS0yTWeX <,r(^Ntz 118.material requisition 领料单
s\7]"3:wD U
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3+[R ! Oy>V/ 120.bond certificate 债券
RtE2%d$JT /wF*@ /PTH 121.stock certificate 股票
>P@JiR<@\n W$E!}~Ro 122.audit report 审计报告
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6 *^]lFuX\&E 123.entity 被审计单位
,U-aZ L.5 /wg 124.addressee of the audit report 审计报告的收件人
:cx}I +7HM7cw 125.unqualified opinion 无保留意见
VeLuL:4I DOk(5gR 126.qualified opinion 保留意见
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@vy{Q7aM $-tgd<2h 128.adverse opinion 否定意见
D #<)q) m[k@\xS4e 查看《
注会考试《审计》中的128个英文单词(一) 》
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