61.assessed level of material misstatement risk 重大错报风险的评估水平
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pq 62.simall business 小规模企业
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!1 +QNFu){G 63.accounting system
会计系统
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TQt 64.test of control 控制测试
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g] *0ZL@Kw 65.walk-through test 穿行测试
%MyA;{-F6 +pU\;x 66.communication 沟通
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I/ H!U\;ny 67.flow chart 流程图
?qr-t+ '0g1v7Gx 68.reperformance of internal control 重新执行
%V-\ |cw eCB(!Y| 69.audit evidence
审计证据
G5W6P7-<X Ojj:YLlY> 70.substantive procedures 实质性程序
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=DF X%W_cb2 71.assertions 认定
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F'& "&/:"~r 72.esistence 存在
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}M'D15 &Im{p7gf!b 73.occurrence 发生
}IvJIr CC1\0$ / 74.completeness 完整性
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75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
z'a#lA.$} }B2H)dG^K 77.cutoff 截止
4fBgmL .+3= H@8h 78.accuracy 准确性
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87%t=X =jdO2MgSg* 80.inspection 检查
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6/` 81.supervision of counting 监盘
[ P\3XSR fLK*rK^{" 82.observation 观察
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'K4q 24{!j[,q@ 83.confirmation 函证
~Nf01,F ul~>eZ 84.computation 计算
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7jy 85.analytical procedures 分析程序
QC0^G,9. H=]$9ZH! 86.vouch 核对
s~Wj h7' @O+yxGA 87.trace 追查
Tz .! 4s/4z@3a 88.audit sampling 审计抽样
DUf=\p6`f KL]K< A 89.error 误差
R`ajll1 FH}n]T 90.expected error 预期误差
1 GUF,A+_O .>>@q!!s! 91.population 总体
~/1kCZB lZCvH1&" 92.sampling risk 抽样风险
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'/H N8(xz-6 93.non- sampling risk 非抽样风险
[7B:{sH Mt)~:V+: 94.sampling unit 抽样单位
qF=D,Dlz 5sC{5LJzC 95.statistical sampling 统计抽样
x!bFbi#!" 3:jKuOX 96.tolerable error 可容忍误差
?H1I,]Di AbUPJF"F 97.the risk of under reliance 信赖不足风险
d{&+xl^ll W>eJGZ< 98.the risk of over reliance 信赖过度风险
#C,M8~Q7 d.tjLeY 99.the risk of incorrect rejection 误拒风险
gWA)V*}f pI7\]e 100. the risk of incorrect acceptance 误受风险
%@q52ZQ QlIg'B6 101.working trial balance 试算平衡表
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Y2vzK; ;RZ@t6^ 103.cash receipt 现金收入
w[\*\'Vm0 6PT ,m 104.cash disbursement 现金支出
c#nFm&}dm `;WiTE)&) 105.bank statement 银行对账单
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J 106.bank reconciliation 银行存款余额调节表
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D)} 107.balance sheet date
资产负债表日
=[(1u|H9 `x$d8(1J`# 108.net realizable value 可变现净值
@/H1}pM~ 1"A1bK 109.storeroom 仓库
is?`tre\P l5Z=aW Q 110.sale invoice 销售发票
xksQMS2# C$oY,A, 111.price list 价目表
nlXg8t^G #)q}Jw4]j 112.positive confirmation request 积极式询证函
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,0NVb7F;k 2H;&E1: 114.purchase requisition 请购单
dsX{5 jVL<7@_* 115.receiving report 验收报告
5+rYk|*D+k WGKN>nV 116.gross margin 毛利
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117.manufacturing overhead 制造费用
&+6XdhX #rMMOu9r2 118.material requisition 领料单
"5Oog< f'F:U^ 119.inventory-taking 存货盘点
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UoPd>q4Uj I?dh"*Js& 121.stock certificate 股票
>4}+\ Q`S ~!meO;|W 122.audit report 审计报告
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N~l(ng9'U VE4!=4 124.addressee of the audit report 审计报告的收件人
]0by6hQ l*uNi47| 125.unqualified opinion 无保留意见
O7ceSz )52:@=h*l 126.qualified opinion 保留意见
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5[`!\vCiZ 127.disclaimer of opinion 无法表示意见
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uXX@ 128.adverse opinion 否定意见
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wH 查看《
注会考试《审计》中的128个英文单词(一) 》
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