61.assessed level of material misstatement risk 重大错报风险的评估水平
_IAvFJI +vxU~WIV& 62.simall business 小规模企业
O/gBBTB 8T5s6EmIOW 63.accounting system
会计系统
b"Hg4i) NN<kO#c+2 64.test of control 控制测试
bSW!2#~ (-\,t 65.walk-through test 穿行测试
T)o)%Yv URW#nm? 66.communication 沟通
"RuH"~o /jI>=:z 67.flow chart 流程图
e+"rL] s'LY)_n 68.reperformance of internal control 重新执行
MSPzOJQPy ]Y|Y ? 69.audit evidence
审计证据
A9lnQCsJ =bUVGjr%96 70.substantive procedures 实质性程序
2?LZW14$d Sr_]R<
? 71.assertions 认定
e_6@oh2s- S3-3pJ]~Zk 72.esistence 存在
xbex6i"ZE $'}:nwq6x 73.occurrence 发生
w'q}aQS 6MfjB@ 74.completeness 完整性
I71kFtvcy* YQ>M&lnQ< 75.rights and obligations 权利和义务
%g3@m5& imdfin?= 76.valuation and allocation 计价和分摊
zJ4 2%0g v&}mbt- 77.cutoff 截止
\WD}@6)
~ wK@k}d 78.accuracy 准确性
XW6>;:4k
4LYeacL B 79.classification 分类
\AOVdnM: /?l@7 80.inspection 检查
be `\ O #RoGyrLo 81.supervision of counting 监盘
\D BtU7"v wy&s~lpV,7 82.observation 观察
Oy$*ZG ) kUAj Q> 83.confirmation 函证
CuPZ0 6\(wU?m'/ 84.computation 计算
' jFSv|g+0 bit&H 85.analytical procedures 分析程序
50
Z$3T XW6Ewrm=vT 86.vouch 核对
"Ko^m(` |yiM7U,i 87.trace 追查
5nIm7vlQm ;5 cg<~t 88.audit sampling 审计抽样
\R45#.
P6X I.I:2Ew+ 89.error 误差
2.O; ~4o2!!^tI 90.expected error 预期误差
FbQ"ZTN\;Y +DS_'Tmr 91.population 总体
4w0 &f $Jo[&, 92.sampling risk 抽样风险
JB(~O
` M(o?I} 93.non- sampling risk 非抽样风险
g$eb@0$ siw }
}} 94.sampling unit 抽样单位
w\KO1 Ob ),5^b l/ 95.statistical sampling 统计抽样
Cul^b_UmP# cYyv
iR59# 96.tolerable error 可容忍误差
$O,$KAC #
/t^?$8\\ 97.the risk of under reliance 信赖不足风险
A7DEAT))4L 9vT@ mqKu 98.the risk of over reliance 信赖过度风险
tG(?PmQ 0EfM~u 99.the risk of incorrect rejection 误拒风险
zh)qo ]+Yd#<j(u 100. the risk of incorrect acceptance 误受风险
~p<o":k+Lv "ZF:}y 101.working trial balance 试算平衡表
cP63q|[[ \;&9h1?Mn 102.index and cross-referencing 索引和交叉索引
y/rmxQtP 4AB7 uw 103.cash receipt 现金收入
#R<4K0Xan :P<}
bGN 104.cash disbursement 现金支出
,%e.nj9 Z8+{ - 105.bank statement 银行对账单
Az[Yvu'< 8r(S=dA 106.bank reconciliation 银行存款余额调节表
TO.?h! 61>@-55k9
107.balance sheet date
资产负债表日
IQxY]0\uf6 Q~<$'j 108.net realizable value 可变现净值
ZP5.?A-=C ta _! 109.storeroom 仓库
{\
vj": H2`aw3 110.sale invoice 销售发票
>t')ZSjRs k!Nl#.j 111.price list 价目表
ST1PSuC~ !q;EC`i# 112.positive confirmation request 积极式询证函
OoTMvZP[ Z?|\0GR+`5 113.negative confirmation request 消极式询证函
2V
7x j+NOT`& 114.purchase requisition 请购单
T:IKyb :a#Mq9ph! 115.receiving report 验收报告
W*iPseXq 1\t}pGSOeh 116.gross margin 毛利
!7t,(Id8 vQ"EI1=7Z 117.manufacturing overhead 制造费用
H5uW
I )B.NV<m 118.material requisition 领料单
CS2AKa@` [
3h~y7 119.inventory-taking 存货盘点
F`g oYwA% DJP)V8]!B 120.bond certificate 债券
@1ZLr :{?8rA5 121.stock certificate 股票
vUh.ev0 JnE\E(ez 122.audit report 审计报告
.w2X24Mmb fl>*>)6pm 123.entity 被审计单位
2
>G"A e8O[xM 124.addressee of the audit report 审计报告的收件人
vk:@rOpl {t`UV, 125.unqualified opinion 无保留意见
"&Ym(P "?a(JC 126.qualified opinion 保留意见
1"ko wp '^"6EF.R
127.disclaimer of opinion 无法表示意见
&>43l+ G>f-w F6 128.adverse opinion 否定意见
_UKH1qUd4 ]^:l?F\h 查看《
注会考试《审计》中的128个英文单词(一) 》
A7SBm`XJ)p