61.assessed level of material misstatement risk 重大错报风险的评估水平
U>1b9G"_ @oA0{&G{ 62.simall business 小规模企业
A{t"M-< ;6zPiaDQ 63.accounting system
会计系统
"YD.=s PgTDjEo 64.test of control 控制测试
^K/G 5 `_0)kdu 65.walk-through test 穿行测试
mMslWe K~$ 35c3M 66.communication 沟通
J[MVE4& N@}gLBf 67.flow chart 流程图
e-jw^
h%/ssB 68.reperformance of internal control 重新执行
0+p
5/5 BZ}`4W' 69.audit evidence
审计证据
+L n M\n !b'IfDp[-! 70.substantive procedures 实质性程序
^YqbjL uGM>C" 71.assertions 认定
`{%-*f^ q1P :^<[ 72.esistence 存在
q< b"M$ -#daBx
? 73.occurrence 发生
;i/"$K ^b:Xo"q#H 74.completeness 完整性
3m3
EXz h^`{ .TlN 75.rights and obligations 权利和义务
\y@ eBW {GAsFnZk 76.valuation and allocation 计价和分摊
Z%KL[R}^w; /^~p~HKtx 77.cutoff 截止
ZHb7+ aQxe) 78.accuracy 准确性
Rnz8 f} N:twq&[Y 79.classification 分类
>Sh0dFqeT ktU9LW~ 80.inspection 检查
/#@LRN<oCq R !jhwY$ 81.supervision of counting 监盘
]}_p3W "Y9 +BU0 6lLD 82.observation 观察
MkkA{p 2V
4`s' 83.confirmation 函证
>s44 f(^
33k 84.computation 计算
m9%yR"g9 |}:e+?{o 85.analytical procedures 分析程序
w4NZt|>5j; $#F;
xys 86.vouch 核对
o.p+j t;h+Cf4 87.trace 追查
)iT.A *X%?3"WH8 88.audit sampling 审计抽样
t>XZ3 [kVpzpGr 89.error 误差
loml.e=87 o-L|"3P 90.expected error 预期误差
1hF2eNh WW)_Wh 91.population 总体
MacL3f ;|Y2r^c 92.sampling risk 抽样风险
6'S5sR
A B9%yd*SJ 93.non- sampling risk 非抽样风险
|G[{{qZM5 { +i; e]c 94.sampling unit 抽样单位
?aP1 B.{8/.4 95.statistical sampling 统计抽样
FEge+`{,
['Hp?Q|k 96.tolerable error 可容忍误差
FRb&@
(; &z7N\n 97.the risk of under reliance 信赖不足风险
?,.HA@T
% U/}AiCdj@ 98.the risk of over reliance 信赖过度风险
L&
+% Wd~ "Nk`RsW 99.the risk of incorrect rejection 误拒风险
N )b| 46QYXmNQ} 100. the risk of incorrect acceptance 误受风险
s?4%<jz d,Im&j
_Z 101.working trial balance 试算平衡表
fx8y`8}_ %#[r_QQ^
102.index and cross-referencing 索引和交叉索引
m0dFA<5- iKP\/LR<n 103.cash receipt 现金收入
uJ2C+$=Ul >FK)p
104.cash disbursement 现金支出
3 C E 39W r*~n` 105.bank statement 银行对账单
r4]hS`X~% u *#-7 106.bank reconciliation 银行存款余额调节表
JKEXYE
o3kt0NuF, 107.balance sheet date
资产负债表日
@g@fL % j TB<E=WC 108.net realizable value 可变现净值
/6Jy'"+'0 -f-O2G= 109.storeroom 仓库
uIVTs9\ M ,
.0[+ 110.sale invoice 销售发票
.:#_5K x"zjN'| 111.price list 价目表
//`cwnjp
/)eNx 112.positive confirmation request 积极式询证函
i9f7=-[U_ KoxGxHz^Y3 113.negative confirmation request 消极式询证函
ba1$kU ;r0|_mnf 114.purchase requisition 请购单
ILu0J`;} cq@_*:~Or
115.receiving report 验收报告
EL2 hD$ 7Y_fF1-wY 116.gross margin 毛利
?
bUp
K W>t&N 117.manufacturing overhead 制造费用
=: v>< a
V+o\fId 118.material requisition 领料单
Mo?t[]L =0!\F~ 119.inventory-taking 存货盘点
yP1Y3Tga= <?=mLOo= 120.bond certificate 债券
+*r**(-Dm @?^LxqAWA 121.stock certificate 股票
N c&i) qh F'Y2f6B 122.audit report 审计报告
iA^+/Lt t^bdi}[ 123.entity 被审计单位
U||w6:W5 'o#J>a~!9L 124.addressee of the audit report 审计报告的收件人
6Mf3)o2
w50Bq&/jX 125.unqualified opinion 无保留意见
08d_DCR _L `N^I. 126.qualified opinion 保留意见
}?Yr>ZRi #$vhC u<I 127.disclaimer of opinion 无法表示意见
HIWmh4o/. Aa\=7 128.adverse opinion 否定意见
U_
?elz\
aJa^~*N/Aa 查看《
注会考试《审计》中的128个英文单词(一) 》
&xiDG=I#