61.assessed level of material misstatement risk 重大错报风险的评估水平
u>
.>hQ J
qK-vvI 62.simall business 小规模企业
snVeOe#'S 5XZ
\7Z| 63.accounting system
会计系统
K7},X01^
z:d+RMA 64.test of control 控制测试
OSkBBo]~z s;,ulME
65.walk-through test 穿行测试
vPsf{[Kr SJO^.[ 66.communication 沟通
4Y{&
y6 # {~3bgY 67.flow chart 流程图
Es&'c1$^s J%P{/ nR
68.reperformance of internal control 重新执行
sDS0cc6e +ooQ-Gh 69.audit evidence
审计证据
$uUJV% EX }4_c~)9Q 70.substantive procedures 实质性程序
xeSv+I-b `cqZ;(^ 71.assertions 认定
-O6\!Wo=- ;f[@zo><r 72.esistence 存在
zfA"xD 3&Fqd 73.occurrence 发生
<xAlp;8m5 rm!.J0
X 74.completeness 完整性
/i
IWt\J QW>(LG G= 75.rights and obligations 权利和义务
PF]Vt m@y_Wt 76.valuation and allocation 计价和分摊
i; 3qMBVY~ 8zH/a
77.cutoff 截止
l 5z8]/ P"k,[ZQ 78.accuracy 准确性
y5:al7*P n$jf($* 79.classification 分类
M5l*D'GE] eo'C)j# U 80.inspection 检查
o88Dz}a K9Bi2/N 81.supervision of counting 监盘
}9>X M {-,^3PI\ 82.observation 观察
l&m'?.gf 'q*:+|" 83.confirmation 函证
AK5$>Pkvk <P<^,aC/j 84.computation 计算
cP[]\r+Kj (1}"I
RX. 85.analytical procedures 分析程序
c$]NXKcA ;AE%f.Y 86.vouch 核对
;@I}eZ,f$ p>
4bj>Ql 87.trace 追查
nuX W/7M nwAx47>{ 88.audit sampling 审计抽样
eO=!( ,__|SnA. 89.error 误差
^1NtvQe@Y\ JulxFjC 90.expected error 预期误差
Z|a\rNv 4!tHJCq" 91.population 总体
w\3'wD! {>=#7e-] 92.sampling risk 抽样风险
^Sz?c_<2P sTGe=}T8 93.non- sampling risk 非抽样风险
[8C6%n{W 0!,)7 94.sampling unit 抽样单位
!;YQQ<D i*%2 e) 95.statistical sampling 统计抽样
"6
%vVi6 n)rF!a 96.tolerable error 可容忍误差
5s2334G cP MUu9du 97.the risk of under reliance 信赖不足风险
B^G{k3]t hDs.4MZC` 98.the risk of over reliance 信赖过度风险
me`(J y< )SYZ*=ezl. 99.the risk of incorrect rejection 误拒风险
yi/jZX MF^I] 7_ 100. the risk of incorrect acceptance 误受风险
$\@yH^hL a4M`Bk;mb 101.working trial balance 试算平衡表
:}18G}B -/#tQ~{gs 102.index and cross-referencing 索引和交叉索引
Epm=&6zf D?_#6i;DJ 103.cash receipt 现金收入
P'6(HT>F? x9NLJI21/ 104.cash disbursement 现金支出
`N"fs
E ma ;zO(bj> 105.bank statement 银行对账单
{G%!M+n< cnOk 106.bank reconciliation 银行存款余额调节表
mckrR$> hOx">yki 107.balance sheet date
资产负债表日
&xqr&(o :22IY>p 108.net realizable value 可变现净值
eMvb*X6 @.X}S"yr 109.storeroom 仓库
M_4g%uHG [y T4n.f 110.sale invoice 销售发票
1XO*yZF %?EOD=e= 111.price list 价目表
g~@0p7]Y 5yQv(<~*G 112.positive confirmation request 积极式询证函
VBssn]w FBcF 113.negative confirmation request 消极式询证函
tH"SOGfSt )gCHwu 114.purchase requisition 请购单
~R cd (r.{v@h,dV 115.receiving report 验收报告
1a90S*M aM9St
!i 116.gross margin 毛利
va8V{q@t' #?i#q%q 117.manufacturing overhead 制造费用
|Tz4 xTK k[Iwxl;/ 118.material requisition 领料单
kI3-G~2 %1]2+_6 119.inventory-taking 存货盘点
HJ5m5':a WL}6YSC 120.bond certificate 债券
c+G: bb%p H9w*U 121.stock certificate 股票
XI\aZ\v vmOXB#7W 122.audit report 审计报告
h ;5
-X7 EBM\p+x& 123.entity 被审计单位
)
ZOmv lrh6lt) 124.addressee of the audit report 审计报告的收件人
n a2"Sy=Yi C)z[Blt 125.unqualified opinion 无保留意见
c)SSi@<
cv [NvEXTd 126.qualified opinion 保留意见
VJCh5t* ^;s`[f|w 127.disclaimer of opinion 无法表示意见
gqD`1/ J5Fg]O* 128.adverse opinion 否定意见
q 'hV 'U _|TE )h 查看《
注会考试《审计》中的128个英文单词(一) 》
W'XMC"