61.assessed level of material misstatement risk 重大错报风险的评估水平
-VreBKn liugaRO8J 62.simall business 小规模企业
"9U+h2#] eHR&N.2 63.accounting system
会计系统
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L.IoGUxD 64.test of control 控制测试
$/<"Si&( e}](6"t`5 65.walk-through test 穿行测试
&e HM#as ')P2O\YS 66.communication 沟通
je- ,S>U h7de9Rt 67.flow chart 流程图
;l/}Or2 as\<nPT{Fj 68.reperformance of internal control 重新执行
J+3\2D? Qr|N) 69.audit evidence
审计证据
up+.@h{ KlVi4.] 70.substantive procedures 实质性程序
a%MzNH u@=+#q~/P 71.assertions 认定
zqekkR] gJ FR1 72.esistence 存在
TdNuD V zJnL<Q 73.occurrence 发生
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74.completeness 完整性
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JAGi""3HG ~8H&m,{j 76.valuation and allocation 计价和分摊
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A6?qIy pgz:F#> 78.accuracy 准确性
w|!YoMk+o g:3d<CS 79.classification 分类
TRs[ ~K)n $'A4RVVT 80.inspection 检查
rQu pr62: 81.supervision of counting 监盘
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&y1+% 83.confirmation 函证
vh9kwJyT x !#Ma 84.computation 计算
GN:Ru|n \GijNn9ah 85.analytical procedures 分析程序
:Az8K ) 7.wR"1p# 86.vouch 核对
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87.trace 追查
Ez06:]Jd +G*"jI8W 88.audit sampling 审计抽样
:3111}>c ;jRL3gAe) 89.error 误差
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kM,T 8fJR{jD(s 90.expected error 预期误差
TqENaC#& ~mN g[] 91.population 总体
>X;xIyRL 3c01uObTL 92.sampling risk 抽样风险
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Hnfvo*6d.e kVV\*"9y 94.sampling unit 抽样单位
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.yZK.[x4 th5,HO~ 96.tolerable error 可容忍误差
6?53q e ^c/mj9M#C 97.the risk of under reliance 信赖不足风险
`)rg|~#k lr9=OlH 98.the risk of over reliance 信赖过度风险
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U8 Z~Y}29 Kg4QT/0VA 100. the risk of incorrect acceptance 误受风险
s9uL<$,' cDfx)sL 101.working trial balance 试算平衡表
Vh 2Bz @''&nRC1 102.index and cross-referencing 索引和交叉索引
_aVJ$N. !nec 7 103.cash receipt 现金收入
I)[`ZVAXR =YWT|%^uX 104.cash disbursement 现金支出
TcR=GR*cJ /m97CC#+ 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
}$^]dn@ $8jaapNm@ 107.balance sheet date
资产负债表日
5i^ `vmK +c-6#7hh 108.net realizable value 可变现净值
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`Ac:f5a E|Q{]&$;Z" 110.sale invoice 销售发票
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^gd<lo g I|H,)!Z 112.positive confirmation request 积极式询证函
I!61 K 9~=gwP 113.negative confirmation request 消极式询证函
OWqrD@ dAL0.>|`0 114.purchase requisition 请购单
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M!( |pBMrN+is 116.gross margin 毛利
,g%o h5x*NM1Ih 117.manufacturing overhead 制造费用
|Mt&p#y ]y.Rg{iv 118.material requisition 领料单
nHnk#SAAu :MK=h;5Z 119.inventory-taking 存货盘点
\$j^_C> IeZ&7u 120.bond certificate 债券
mU50pM~/i itw{;j 121.stock certificate 股票
i^R{Ul[ DTPay1]6 122.audit report 审计报告
Rl1$?l6Rf *vb ^N0P 123.entity 被审计单位
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|Z/`9T 124.addressee of the audit report 审计报告的收件人
L1rwIOgq^ !z?0 :Jg 125.unqualified opinion 无保留意见
uWh|C9Y!A AfN&n= d K 126.qualified opinion 保留意见
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\<X2ns@Tf !5&%\NSv 查看《
注会考试《审计》中的128个英文单词(一) 》
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