61.assessed level of material misstatement risk 重大错报风险的评估水平
MZ=U}
&F KP_=#KD 62.simall business 小规模企业
$SG^, !!&A RNRMw;cT 63.accounting system
会计系统
.Z8 x!!Q* ItYG9a 64.test of control 控制测试
[5)1
4%
x v^[tK2&v 65.walk-through test 穿行测试
9s73mu`Twg
PLFM[t/ 66.communication 沟通
NvJu)gI% z ]o
&^Q 67.flow chart 流程图
@o9EX } ujmW {() 68.reperformance of internal control 重新执行
kQ.atr`? e baR{ 69.audit evidence
审计证据
_?1< ?Sn$AS I
70.substantive procedures 实质性程序
nP 2 rN_:4 >^|\wy 71.assertions 认定
JF: QQ\ ^w8H=UkP!+ 72.esistence 存在
HQt=.#GW e>nRJH8pK 73.occurrence 发生
9@QP?=\Y Q`5jEtu#, 74.completeness 完整性
}=s@y"[" b[GZ sXD- 75.rights and obligations 权利和义务
v}xz`]MW<, .
g(yTA 76.valuation and allocation 计价和分摊
k L*Q}) S.t+HwVodO 77.cutoff 截止
4{CVBowi Y&Pi`E9= 78.accuracy 准确性
)uwpeq$j7l YOGwQ 79.classification 分类
(mt,:hX hrU.QF8 80.inspection 检查
ORcl=Eo> nt
"VH5 81.supervision of counting 监盘
E`LML? m[ay 82.observation 观察
b]4yFwb R/ l1$} 83.confirmation 函证
[m3G%PO@Da VH#]67 84.computation 计算
f]T#q@|lE -M%n<,XN0 85.analytical procedures 分析程序
U+~0m!|4 .Ks&r 86.vouch 核对
,GVHwTZ0` ^YenS6`F 87.trace 追查
NkNw9?:#4 9g^@dfBV 88.audit sampling 审计抽样
3|9)A+,#
hd/5*C{s 89.error 误差
^tc@bsUF OR1XQij 90.expected error 预期误差
UbY-)9== bC?t4-W 91.population 总体
RUX!(Xw c{|soc[# 92.sampling risk 抽样风险
<gf:QX! f`/JY!uj{ 93.non- sampling risk 非抽样风险
,dzbI{@6 2x$\vL0 94.sampling unit 抽样单位
*|_u~v:)|5 i1FFf[[ L 95.statistical sampling 统计抽样
JS({au e)!X9>
<J 96.tolerable error 可容忍误差
aJI>qk h?] :Gy
.P 97.the risk of under reliance 信赖不足风险
"^22Y}VB ^a<=@0| 98.the risk of over reliance 信赖过度风险
|=jgrm1yj )c]GgPH 99.the risk of incorrect rejection 误拒风险
>@h0@N Gxm+5q 100. the risk of incorrect acceptance 误受风险
VaVKWJg$ o)"}DeV$& 101.working trial balance 试算平衡表
oo-^BG !G`w@E9M) 102.index and cross-referencing 索引和交叉索引
dr,j~ s dL6sb;7R 103.cash receipt 现金收入
cl:*Q{(Cjk o=;.RYi 104.cash disbursement 现金支出
6tzZ j:yq () b0Sh= 105.bank statement 银行对账单
^row=5]E s![=F}ck 106.bank reconciliation 银行存款余额调节表
[OH>NpL \
{"8(ELX 107.balance sheet date
资产负债表日
7D9R^\K @_N -> l 108.net realizable value 可变现净值
]y.,J n9cWvy&f 109.storeroom 仓库
ax>en]rNP >[ lj8n 110.sale invoice 销售发票
,_\h)R_ Dih~5 111.price list 价目表
P,I3E?! j "/ @
;
6 112.positive confirmation request 积极式询证函
6<rc]T'| d@8_?G} 113.negative confirmation request 消极式询证函
4.H!rkMM OjrQ[`(E 114.purchase requisition 请购单
cf0em! Z# 7HuAF{] 115.receiving report 验收报告
.u
W_(Rqg i,;Q 116.gross margin 毛利
Srol0D I dn%/SJC 117.manufacturing overhead 制造费用
Q6Jb]>g\H _IT,>
#ba 118.material requisition 领料单
Rg0\Ng4|G .!)7x3|$[ 119.inventory-taking 存货盘点
HV>|f'45 d=lZhqY 120.bond certificate 债券
->8n.!F} {a%T <WW 121.stock certificate 股票
1DZGb)OU %\:.rs^ 122.audit report 审计报告
tC|5;'m.2 IO v4Zx<) 123.entity 被审计单位
Z!LzyCVl pjjs'A*y 124.addressee of the audit report 审计报告的收件人
rp(`V@x3 `DWzp5Ax 125.unqualified opinion 无保留意见
pC#Z]_k <@;e N& 126.qualified opinion 保留意见
"uZ'oN xu&
v(C9 127.disclaimer of opinion 无法表示意见
eYsO%y\I 4I {|M,+ 128.adverse opinion 否定意见
{(xNC#
VMen: 查看《
注会考试《审计》中的128个英文单词(一) 》
IXd&$h]Lq