61.assessed level of material misstatement risk 重大错报风险的评估水平
Z=[?Tf Iv51,0A 62.simall business 小规模企业
`xie/ #ByrX\ 63.accounting system
会计系统
WQ)vu&; #({ 9M 64.test of control 控制测试
Uq:CM6q\ T5? eb" 65.walk-through test 穿行测试
BiCC72oig v)-:0f 66.communication 沟通
QRAw# Is#w=s}2 67.flow chart 流程图
l@<yC-Xd } DQ KfS 68.reperformance of internal control 重新执行
&]P1IQ Pef$-3aP>E 69.audit evidence
审计证据
q.Vcb!*$ lt{yo\ 70.substantive procedures 实质性程序
uJu#Vr:m :Kx6|83 71.assertions 认定
-efB8)A Nk@a g) 72.esistence 存在
{p)=#Jd`.P jR@J1IR< 73.occurrence 发生
OVhtU+r ]n (:X 74.completeness 完整性
>%Nqgn$V 2/.I6IbL 75.rights and obligations 权利和义务
8|H^u6+yz z<z\) 76.valuation and allocation 计价和分摊
@zAav> `cn}}1Lg] 77.cutoff 截止
.|x"'3# O YayTKxN 78.accuracy 准确性
k!=
jO#)Rd Q|i`s=| 79.classification 分类
,n\'dMNii >gGdzL 80.inspection 检查
>cRE$d? Mi2lBEu, 81.supervision of counting 监盘
+RN|ZG& w;8VD`>[| 82.observation 观察
GZk{tTv O.^1r 83.confirmation 函证
BIeeu@p ;1Zz-@ 84.computation 计算
i)mQ?Y#o e!.r- v9 85.analytical procedures 分析程序
R4q)FXW29 ?^3Q5ye 86.vouch 核对
z57|9$h}w ]] Jg%}o 87.trace 追查
8>l#F<@5 Y.
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gaa;PX GjGt'
m* 89.error 误差
i.Jk(%c
PAHkF& 90.expected error 预期误差
siK:?A@4D -eSZpz p 91.population 总体
v dR6y aH+n]J]
=) 92.sampling risk 抽样风险
c</u]TD (J,^)!g7 93.non- sampling risk 非抽样风险
, \
6*fXc /%9CR'%*c 94.sampling unit 抽样单位
6}S1um4 F g_2EH 95.statistical sampling 统计抽样
HA W57N -lNT"9 96.tolerable error 可容忍误差
UKfpoDhEe G$_=rHt_% 97.the risk of under reliance 信赖不足风险
h:l4:{A64 $TR#-q 98.the risk of over reliance 信赖过度风险
dp'xd>m \qB:z7I2 99.the risk of incorrect rejection 误拒风险
WEVV2BJ $(JB"%S8c 100. the risk of incorrect acceptance 误受风险
oNK-^N?-T +(qs{07A$ 101.working trial balance 试算平衡表
,8/Con|o ]v6s](CE 102.index and cross-referencing 索引和交叉索引
Tyk\l>S %}x$YDO 103.cash receipt 现金收入
cJ#|mzup }6#u}^gy 104.cash disbursement 现金支出
&yt
noj1L( _8eN^oc% 105.bank statement 银行对账单
*&A/0]w $`O%bsj
X 106.bank reconciliation 银行存款余额调节表
E,g5[s@ syR
+; 107.balance sheet date
资产负债表日
@h$4M t7N l
S m7i 108.net realizable value 可变现净值
|E=8 x;L.j7lzA; 109.storeroom 仓库
u#s br8Y 4~
YPLu 110.sale invoice 销售发票
+kN/-UsB Z;4pI@u 111.price list 价目表
c[RkiV3 Wo[*P\8 112.positive confirmation request 积极式询证函
rW<sQ0 ,OilGTQ# 113.negative confirmation request 消极式询证函
=SqI#v O!=ae| 114.purchase requisition 请购单
&Y/Myh[P &9:"X 115.receiving report 验收报告
1p |}=R {u4=*>?G 116.gross margin 毛利
B^C!UWN>%X @%}4R`S0 117.manufacturing overhead 制造费用
+#IsRiH%> qJ8@A}}8 118.material requisition 领料单
IS9}@5`' B[Gl}(E 119.inventory-taking 存货盘点
dD{{G:V
X'W8 mqk 120.bond certificate 债券
tbr1mw'G 5^W},:3R 121.stock certificate 股票
JDA :)[;
aHzS> 122.audit report 审计报告
9=wt9` ? %:~LU]KX 123.entity 被审计单位
!J@!P?0. C }q~M$ 124.addressee of the audit report 审计报告的收件人
a&*fk ?o ]l.qp5eQ 125.unqualified opinion 无保留意见
yu>DVD PIxd'B*MF 126.qualified opinion 保留意见
&!E+l<.RF +zz\* 127.disclaimer of opinion 无法表示意见
vUa&9Y l0%qj(4`6& 128.adverse opinion 否定意见
i& ,Wg8#R ^Cm9[1p
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注会考试《审计》中的128个英文单词(一) 》
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