61.assessed level of material misstatement risk 重大错报风险的评估水平
|{@FMxn|q ^#0U ?9 62.simall business 小规模企业
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63.accounting system
会计系统
+NFzSal Dn>%%K@0 64.test of control 控制测试
UswZG^Wh !|<=ZF2 65.walk-through test 穿行测试
46k?b|Q d9n?v)<v 66.communication 沟通
"4%"&2L AL5Vu$V~n} 67.flow chart 流程图
;Q+xKh% v)_nWu 68.reperformance of internal control 重新执行
WF\)fc#;_o ?i`l[+G 69.audit evidence
审计证据
`f'K@ `|Or{ih 70.substantive procedures 实质性程序
d`1I".y v<fnB 71.assertions 认定
07Edfe FaBqj1O1 72.esistence 存在
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9]_ HW[ 73.occurrence 发生
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2[gFkyqe jP~Z`yf 75.rights and obligations 权利和义务
xW[ -n ]!IVz)<E& 76.valuation and allocation 计价和分摊
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yZe Z;h<6[( 77.cutoff 截止
e${>#> !p1qJ [ 78.accuracy 准确性
V_Wwrhua Tz9`uW~Mf 79.classification 分类
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LOTP*Syjf .6OgO{P: 81.supervision of counting 监盘
TO-$B8*nq ^GBe)~MT 82.observation 观察
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Gy[O)PEEh S\CRG> 84.computation 计算
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;sch>2&ZWU (5Sivw*mP 86.vouch 核对
,E|m. "z<azs 87.trace 追查
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[%U %okzOKKX 89.error 误差
y ?G_y 8t=(,^c 90.expected error 预期误差
VxzkQ}o sK=0Np=` 91.population 总体
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|/9}^T 8UkKU_Uso 92.sampling risk 抽样风险
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fNu a=TG[* s 93.non- sampling risk 非抽样风险
N0>0z]4;q \Ofw8=N-2 94.sampling unit 抽样单位
@/&b;s73 P_u|-~|\ 95.statistical sampling 统计抽样
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q.:G% mQ}ny (K' 96.tolerable error 可容忍误差
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G5PXi 97.the risk of under reliance 信赖不足风险
nv<` K9d v_<2H'*Q 98.the risk of over reliance 信赖过度风险
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8 VGqa)ri" 99.the risk of incorrect rejection 误拒风险
VYw%01# {7MjP+\ 100. the risk of incorrect acceptance 误受风险
*1@:'rJ +}Av-47`h 101.working trial balance 试算平衡表
u>pBB@ saD-D2oj 102.index and cross-referencing 索引和交叉索引
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?r_l8 103.cash receipt 现金收入
_8G>&K3T< ?GBkqQ 104.cash disbursement 现金支出
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lZ.j& gh6d&ucQ^ 105.bank statement 银行对账单
&:=$wc dd|W@Xp - 106.bank reconciliation 银行存款余额调节表
UhmTr[& %PJhy 2 107.balance sheet date
资产负债表日
2l5KJlfj>k ]S 7^ITn 108.net realizable value 可变现净值
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H6aM&r9} 7~M<cD 110.sale invoice 销售发票
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/XS&d%y &Np9kIMCB 112.positive confirmation request 积极式询证函
A"Q@W<. &W }<:WH~ 113.negative confirmation request 消极式询证函
5.tvB ?*r!{3T ,u 114.purchase requisition 请购单
>5T_g2pkv @U -$dw'4 115.receiving report 验收报告
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!MQN H >6Lm9&} 117.manufacturing overhead 制造费用
bl/,*Wx:4. /NF# +bx 118.material requisition 领料单
>u J/TQU nws"RcP+Z 119.inventory-taking 存货盘点
#~qAHJ< G[idN3+# 120.bond certificate 债券
R|!B,b( u1K\@jlw 121.stock certificate 股票
vuz4qCQ VF0dE 122.audit report 审计报告
+f4W"t ;LJ3c7$@lf 123.entity 被审计单位
ED} 31L u~Tg&0V30 124.addressee of the audit report 审计报告的收件人
V:bV ?lt o07IcIo 125.unqualified opinion 无保留意见
lu UYo }1+%_|Y-E 126.qualified opinion 保留意见
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:u%$0p> 127.disclaimer of opinion 无法表示意见
6-,m}Ce\ K^%-NyV 128.adverse opinion 否定意见
+yt6(7V* wX1ig 查看《
注会考试《审计》中的128个英文单词(一) 》
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