61.assessed level of material misstatement risk 重大错报风险的评估水平
Sp~Gv>uMK Bx}0E 62.simall business 小规模企业
=Sb:<q+Q %QsSR'` 63.accounting system
会计系统
,Z*3,/a rI^~9Rz 64.test of control 控制测试
-m'3L7: #:vDBP05.m 65.walk-through test 穿行测试
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x:n9dm zsMw5C 68.reperformance of internal control 重新执行
spU!t-n67 i9@;,4f 69.audit evidence
审计证据
kk/+Vx~ \;B$hT7z* 70.substantive procedures 实质性程序
q:-]d0B+ emkMR{MY 71.assertions 认定
ny 8`inRfpY 72.esistence 存在
-0KbdHIKb' bco[L@6G$ 73.occurrence 发生
8MeO U !7kLFW 74.completeness 完整性
WJY4>7}{B@ V^Mf4!A(y 75.rights and obligations 权利和义务
LA;V}%y? {glqWFT 76.valuation and allocation 计价和分摊
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"BLv4s|y7L N[a ljC-R 79.classification 分类
/H%<oAjp6 %Vw|5yA4 80.inspection 检查
s#+"5&!s '!+P{ 81.supervision of counting 监盘
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n?ZL"!$ Msv*}^> 83.confirmation 函证
%0+h Fi?32e4KI5 84.computation 计算
7z/(V\9B *;OJ~zT 85.analytical procedures 分析程序
_uO!N(k. -TK|Y" 86.vouch 核对
"RV`L[(P*k *l> [`U+ 87.trace 追查
+7i7`'9pd WA]%,6 88.audit sampling 审计抽样
H)`C ncB gqP-E 89.error 误差
08Pt(kzNA e(OwS?K 90.expected error 预期误差
( Lok inr%XS/m 91.population 总体
[)Z'N/;0 PwFQ #Z 92.sampling risk 抽样风险
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$zk^yumdE DEUd[ 94.sampling unit 抽样单位
L,Ao.?j ;mf4U85 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
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a)3O? Y /<3;0~#){ 98.the risk of over reliance 信赖过度风险
Af2=qe kq) +@p 99.the risk of incorrect rejection 误拒风险
!Y ;H(.A/ ?1GY%- 100. the risk of incorrect acceptance 误受风险
,s1&O` :r1;}hIA9 101.working trial balance 试算平衡表
${A5- pP|,7c5 102.index and cross-referencing 索引和交叉索引
kZV^F*7 5kGxhD 103.cash receipt 现金收入
, vY)n6 !GlnQ`T 104.cash disbursement 现金支出
{Oy9RESqc ! (2-(LgA 105.bank statement 银行对账单
Q)x?B]b- t{/hkXq] 106.bank reconciliation 银行存款余额调节表
1^Kj8*O8e pyUNRqp 107.balance sheet date
资产负债表日
Jt##rVN rPRrx-A 108.net realizable value 可变现净值
<lC]>L C>*5=p|T 109.storeroom 仓库
'M~BE\ I\}|Y+C$d/ 110.sale invoice 销售发票
8|1`Tn}o GE%2/z p 111.price list 价目表
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uY.=4l 112.positive confirmation request 积极式询证函
EoKC8/ Gs+\D0o! 113.negative confirmation request 消极式询证函
1*Sr5N[= {F'Az1^I= 114.purchase requisition 请购单
r8IX/ , U{7 3Xax 115.receiving report 验收报告
w+q?T "Kyifw? 116.gross margin 毛利
|J:$MX~ z)5S^{( 117.manufacturing overhead 制造费用
,5/V@;i q\a[S* 118.material requisition 领料单
o:_^gJ+| XR|"dbZW.0 119.inventory-taking 存货盘点
D,MyI# Xc\*9XV: 120.bond certificate 债券
Yx6hA#7I C1V# ?03eI 121.stock certificate 股票
\;-qdV_JB p ss6Oz8 122.audit report 审计报告
zu52 p4 N6h1|_o 123.entity 被审计单位
?8Et[tFg Xad*Iulj 124.addressee of the audit report 审计报告的收件人
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J HzE1r+3Q@ 125.unqualified opinion 无保留意见
PfyRZ[3)c IeVLn^?+: 126.qualified opinion 保留意见
CoJ55TAW xS"$g9o0 127.disclaimer of opinion 无法表示意见
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@m Mec{_jiH&D 128.adverse opinion 否定意见
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;;@IfZ ?j 查看《
注会考试《审计》中的128个英文单词(一) 》
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