61.assessed level of material misstatement risk 重大错报风险的评估水平
X{Yw+F,j (J$\-a7<f 62.simall business 小规模企业
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\'[~+ Mro4`GL 63.accounting system
会计系统
\`'KlF2 5G}6;U Y 64.test of control 控制测试
5`^o1nGO' ~KjJ\b)R 65.walk-through test 穿行测试
iY[+Ywh ;'T{li2 66.communication 沟通
]7sx;KFv $X`y%*<<v 67.flow chart 流程图
&znH!AQ0 R U"/2i 68.reperformance of internal control 重新执行
O/AE}] +%J\y^09kr 69.audit evidence
审计证据
Ob +9W [um&X=1V8 70.substantive procedures 实质性程序
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.S 71.assertions 认定
H(+<)qH T~4mQuYi 72.esistence 存在
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hp!d/X=J_ 73.occurrence 发生
noVa=aU^ dLh6:Gh8_I 74.completeness 完整性
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75.rights and obligations 权利和义务
Q}%tt=KD tgFJZA 76.valuation and allocation 计价和分摊
HP2wtN{Zs ^z1IN-Tm/ 77.cutoff 截止
;Kxbg>U >.9eBz@ 78.accuracy 准确性
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q1Qje%9@t 79.classification 分类
}amU[U, #5CI)4x0! 80.inspection 检查
To"dG&h IFNWS
,: 81.supervision of counting 监盘
=6nD0i9+ @98;VWY\ 82.observation 观察
F%.xuL W SQ(apc}N4 83.confirmation 函证
ND]S(C"? _uH9XGm 84.computation 计算
X33v:9= tn<6:@T
85.analytical procedures 分析程序
vS;'}N x/TGp?\g 86.vouch 核对
w8M2N]&: 8:;#,Urr 87.trace 追查
y).P=z E{^^^"z P 88.audit sampling 审计抽样
4Kp L>'Q= a<Uqyilm 89.error 误差
q=c/B(II! Ueyw;Y 90.expected error 预期误差
W|c.l{A5Q s"#]L44N 91.population 总体
*K!++k!Ixa 9BON.` |_ 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
b](o]O{v CMVS W6 94.sampling unit 抽样单位
-WR}m6yMr O]=C#E{ 95.statistical sampling 统计抽样
=&U`9qN UVX"fZ) 96.tolerable error 可容忍误差
n.$(}A &sOM>^SAD 97.the risk of under reliance 信赖不足风险
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i)e \KM|f9-b 98.the risk of over reliance 信赖过度风险
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#s"B-sWE 99.the risk of incorrect rejection 误拒风险
" ~$$ !oMt_k X 100. the risk of incorrect acceptance 误受风险
M []OHw "E PD2,%S 101.working trial balance 试算平衡表
zXre~b03ZS s44iEh=V(I 102.index and cross-referencing 索引和交叉索引
gg]~2f l]5% 103.cash receipt 现金收入
:c4kBl%gJ HHS45kg[c 104.cash disbursement 现金支出
m^tNqJs8 DX@}!6|T 105.bank statement 银行对账单
rihlae5Kz XVUf,N, 106.bank reconciliation 银行存款余额调节表
S<oQ}+4[~ hZuYdV{'h 107.balance sheet date
资产负债表日
DP>mNE YFx=b!/s 108.net realizable value 可变现净值
'Z[d7P I'IB_YRL4 109.storeroom 仓库
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2k< 9~Xg#{ 110.sale invoice 销售发票
<o@ )SD~K X<xqT 111.price list 价目表
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%0v*n8 112.positive confirmation request 积极式询证函
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jh|y, 113.negative confirmation request 消极式询证函
raQYn?[ G%OpO.Wf 114.purchase requisition 请购单
C4_t_N */U$sZQ) 115.receiving report 验收报告
qJMp1DC FOp_[rR
116.gross margin 毛利
2u&c
&G OK\]*r 117.manufacturing overhead 制造费用
'3%*U*I z(UX't (q 118.material requisition 领料单
VRhRwdC ,4Y sZ 119.inventory-taking 存货盘点
7ukDS] -s~p}CQ. 120.bond certificate 债券
jr1Se9u D $K=z 121.stock certificate 股票
mh8nlB EG1x 122.audit report 审计报告
Ph\F'xROe [NR1d-Wg 123.entity 被审计单位
WFdem/\kX D[W}[r 124.addressee of the audit report 审计报告的收件人
fiqj;GW Vx(;|/: 125.unqualified opinion 无保留意见
D4\(:kF\Hg Bcm=G"" 126.qualified opinion 保留意见
EEg O @}{VM)Fc+ 127.disclaimer of opinion 无法表示意见
F\P!NSFZV 2 ^ kn5 128.adverse opinion 否定意见
Px#4pmz ndt8=6p
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注会考试《审计》中的128个英文单词(一) 》
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