61.assessed level of material misstatement risk 重大错报风险的评估水平
u7"VeTz u`pROd/ R5 62.simall business 小规模企业
e5ru:#P.p cHL]y0> 63.accounting system
会计系统
?Y{^un ~u0xXfv# 64.test of control 控制测试
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^/DH P=^#%7J/l 65.walk-through test 穿行测试
D4q>R; ^ L^F=q x 66.communication 沟通
`.'i V[fr ]&:b<]K3 67.flow chart 流程图
X
B*}P {KDgK 68.reperformance of internal control 重新执行
?{: D,{+ cVay=5]. 69.audit evidence
审计证据
3%R{"Q" rAx"~l.= 70.substantive procedures 实质性程序
0HR|aqPo g(<T u^F 71.assertions 认定
NaA+/: &G/|lv>j 72.esistence 存在
Vd+Q:L
s8_aL)@f 73.occurrence 发生
*J_iXu| m1-\qt-yy 74.completeness 完整性
Vf0fT?/K _(6`{PWY 75.rights and obligations 权利和义务
l>~`;W +~d1;0l
| 76.valuation and allocation 计价和分摊
*q*HG W5 -2\ZzK0tM 77.cutoff 截止
q[G/} BF36V\ 78.accuracy 准确性
-@2'
I++"@ 4TUtY: 79.classification 分类
-\kXH"% 8?7kIin 80.inspection 检查
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4;C*Fa 81.supervision of counting 监盘
't(}Rq@ UP;Q= t 82.observation 观察
]4Y/x i- lc[XFc 83.confirmation 函证
j1YH9T#|D hr$S
a 84.computation 计算
u#+RUt
M '@TI48 J+ 85.analytical procedures 分析程序
[?chK^8 B6bOEPQ 86.vouch 核对
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jb=3U +z-[s6q2m 87.trace 追查
`c"4PU^ j z~[5m}J 88.audit sampling 审计抽样
2{ o0@ 84=-Lw 89.error 误差
)O3jQ_q= $PSY:Zz 90.expected error 预期误差
G#H9g PY $!G` D= 91.population 总体
XFW5AP 1^C|k(t 92.sampling risk 抽样风险
3;*z3;#} x;]x_fz 93.non- sampling risk 非抽样风险
l'U1
01M>F I%@e
@Dm,h 94.sampling unit 抽样单位
:l+_ja&o =<{h^-j;a 95.statistical sampling 统计抽样
*URdd,){i XHs d- 96.tolerable error 可容忍误差
.H8mRvd? 3AURzU
97.the risk of under reliance 信赖不足风险
./l|8o <uZPqi|| 98.the risk of over reliance 信赖过度风险
G0}Dq MTi I:#Ok+ 99.the risk of incorrect rejection 误拒风险
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}6Q P5xI 100. the risk of incorrect acceptance 误受风险
!!FR[NK T2wv0sHlt 101.working trial balance 试算平衡表
x;u ~NKy .Y1bY := 102.index and cross-referencing 索引和交叉索引
:NuR>~ sAi&A9"* 103.cash receipt 现金收入
="\*h( CtM'L 104.cash disbursement 现金支出
iJ)0Y~ o/
cr{>"N 105.bank statement 银行对账单
zmI5"K"'F xO7Yt
l 106.bank reconciliation 银行存款余额调节表
7 _g+^e-" =}v ;1m 107.balance sheet date
资产负债表日
lUv =7"
[ [Ct=F| 108.net realizable value 可变现净值
:.$"kXm^
MiJ6 n[iv 109.storeroom 仓库
tMFsA`ng WmNYO,> 110.sale invoice 销售发票
R&#tSL mb\h^cKaq 111.price list 价目表
T C8`JU=wV rB%y6P B 112.positive confirmation request 积极式询证函
CWi8Fv }c%
pH{HI 113.negative confirmation request 消极式询证函
Nb;H`<JP =Vb~s+YW 114.purchase requisition 请购单
FLZS K:3B] bLbR IY"l 115.receiving report 验收报告
6Y1J2n" O*G1 QX 116.gross margin 毛利
kUa)smh MzzKJ;wbC6 117.manufacturing overhead 制造费用
CISO<z0 ]JjK#eh 118.material requisition 领料单
m'x;,xfY&F q8xd*--# 119.inventory-taking 存货盘点
g
n ?YF` VFj(M
j`}G 120.bond certificate 债券
uZIJoT _D,eyP9P 121.stock certificate 股票
m`6VKp{YD 40#9]=;} 122.audit report 审计报告
:#u}.G lY'N4x7n 123.entity 被审计单位
8IGt4UF&? cin2>3Z$ 124.addressee of the audit report 审计报告的收件人
aV6#t*\J rh%m;i<b 125.unqualified opinion 无保留意见
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!tNd\}@ 126.qualified opinion 保留意见
f:woP7FP uzBz}<M= 127.disclaimer of opinion 无法表示意见
por/^=e{Y kl}Xmw{tJ 128.adverse opinion 否定意见
{]kaJ{U> \+nGOvM 查看《
注会考试《审计》中的128个英文单词(一) 》
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