61.assessed level of material misstatement risk 重大错报风险的评估水平
Xv+,Z<>iQ 2WE01D9O 62.simall business 小规模企业
Y8N
+v+V/ ^z51f>C 63.accounting system
会计系统
p =-~qBw NPDMv
|4 64.test of control 控制测试
8Y:x+v5
*U`R<mV\ 65.walk-through test 穿行测试
t/l<X]o ?%n"{k?# 66.communication 沟通
Fh/sD? by\Sq} 67.flow chart 流程图
7`&6l+S| Rr}m(e= 68.reperformance of internal control 重新执行
R@U4Ae{+ k *>"@ 69.audit evidence
审计证据
_hMFmI=r[ !7p&n3dz 70.substantive procedures 实质性程序
YPA$38 9Q'[>P=1 71.assertions 认定
9TwKd0AT$& qd<I;*WV 72.esistence 存在
&y7xL-xP PKQ.gPu6*@ 73.occurrence 发生
4um^7Ns)7 <j3|Mh_(I 74.completeness 完整性
e0j4t-lL p|@#IoA/e 75.rights and obligations 权利和义务
Wfy+9"-;s rK|(" 76.valuation and allocation 计价和分摊
M+b?qw '8(Ui
B5d 77.cutoff 截止
}Yc5U,A; wuM'M<J@ 78.accuracy 准确性
_]{LjJ!M 6;wKL?snO 79.classification 分类
q([{WZ:6Oq qW'L}x 80.inspection 检查
"oyB
F CW t0Jqr)9}6 81.supervision of counting 监盘
)uMv]
uBxoMxWm 82.observation 观察
5"X@<;H% 5=%KK3 83.confirmation 函证
Q7i(M >|O z 7+>G/o 84.computation 计算
1N<n)>X4
$\|Q+ 7lQ 85.analytical procedures 分析程序
X5)(,036 L\t_zf_0 86.vouch 核对
9hh~u
-8L [HL>Lp&A? 87.trace 追查
b*/Mco 9O ia3!&rZ 88.audit sampling 审计抽样
UtQCTNjC{ E VC]B} 89.error 误差
e
m
0 hTxb <0 qhc$M 90.expected error 预期误差
;8^(Z nF<xJs 91.population 总体
d={o|Mf 7B\Q5fLQ 92.sampling risk 抽样风险
c?REDj2 L
u'<4 R 93.non- sampling risk 非抽样风险
0s\ -iub=d UEhFId 94.sampling unit 抽样单位
X$6QQnyR z(EpJK=`_ 95.statistical sampling 统计抽样
7upWM~H^ 3:xKq4? 96.tolerable error 可容忍误差
/lh1sHgD vU]n0)<KB 97.the risk of under reliance 信赖不足风险
WW>m`RU` f=u +G 98.the risk of over reliance 信赖过度风险
9v?@2sOoE uG +ZR:
_ 99.the risk of incorrect rejection 误拒风险
o)]O x 4sIZe+ 100. the risk of incorrect acceptance 误受风险
scYqU7$%T &U7h9o H 101.working trial balance 试算平衡表
GN:|b2 " o*ucw3s> 102.index and cross-referencing 索引和交叉索引
O:GAS [O` Wq"-T.
i 103.cash receipt 现金收入
`@v;QLD"d< DEt!/a{X 104.cash disbursement 现金支出
ByO?qft>u C'R6mz% Q? 105.bank statement 银行对账单
,D]g]#Lq qxsHhyB_n; 106.bank reconciliation 银行存款余额调节表
PxGw5
: A*A/30o|R 107.balance sheet date
资产负债表日
';c 6 (DS
"*4
ty 108.net realizable value 可变现净值
DvB{N`COd c b&Yf1 109.storeroom 仓库
6x=w-32+ y +."cbqGP_q 110.sale invoice 销售发票
A~lc`m- ';My"/
Z- 111.price list 价目表
)9[u*|+ 8DY:a['-d 112.positive confirmation request 积极式询证函
YOj&1ymBZ ] $r].,& 113.negative confirmation request 消极式询证函
W$()W) ?6{g7S% 114.purchase requisition 请购单
BzkfB:wr x[&<e<6 115.receiving report 验收报告
4>LaA7)v LME&qKe5 116.gross margin 毛利
%KkC1.yu< D~U RY_[A 117.manufacturing overhead 制造费用
H(P]Z~et Xt$P!~Lu 118.material requisition 领料单
LExm#T` 3\
,t_6} 119.inventory-taking 存货盘点
v9Sk\9}S F:q8.^HTJ 120.bond certificate 债券
ViMl{3 "DfjUk 121.stock certificate 股票
5J|S6x\ -!\%##r7~ 122.audit report 审计报告
UcOP 0_/ %7P]:G+Y\ 123.entity 被审计单位
*w O~RnP 9__B!vw: 124.addressee of the audit report 审计报告的收件人
) \T H' L8!yP.3 125.unqualified opinion 无保留意见
WZPj?ou`G wet[f {c 126.qualified opinion 保留意见
g,!.`[e'ex iLNUydiS 127.disclaimer of opinion 无法表示意见
s-+-?$K \Cj3jg 128.adverse opinion 否定意见
qe&B$3D|
,Xfu?Yan 查看《
注会考试《审计》中的128个英文单词(一) 》
{*TB }Xsr,