61.assessed level of material misstatement risk 重大错报风险的评估水平
[)t1" VTJxVYE 62.simall business 小规模企业
yR[htD` YOQ>A*@4 63.accounting system
会计系统
v-!^a_3Ui 'ARb
J1a 64.test of control 控制测试
+|zcjI'=O UpS7>c
7s 65.walk-through test 穿行测试
v6K
RE3:V agj_l}=gO 66.communication 沟通
C!}t6 k.!m-5E 67.flow chart 流程图
2dnyIgi 10{zF_9yx 68.reperformance of internal control 重新执行
Qgxp
q{y Ih^ziDcW 69.audit evidence
审计证据
y8$I= 89\DS!\x9 70.substantive procedures 实质性程序
a}[ 1*_G WnL7 A:sZ 71.assertions 认定
`]j:''K ;%!]C0? 72.esistence 存在
oyq9XW~ D DLd1Cl:"~: 73.occurrence 发生
J4#rOS fzjAP7 y 74.completeness 完整性
9z kRwrQ &%r<_1 75.rights and obligations 权利和义务
d'k99(vy !U4<4<+ 76.valuation and allocation 计价和分摊
#TPS?+(
>o )v 77.cutoff 截止
!z2 KQ
4C [(
*? 78.accuracy 准确性
PgdHH:v) [^0 S#,L 79.classification 分类
K(}g!iT)~ D|D)782 80.inspection 检查
Sc9}WU !yD$fY 81.supervision of counting 监盘
D+"+m%^>C /q5!p0fH* 82.observation 观察
;S+]Z!5LT >G}g=zy@ 83.confirmation 函证
85qD~o?O r mJ`
^6V
84.computation 计算
";;Nc>-Y ndHU
Q$/( 85.analytical procedures 分析程序
9w dl1QS ;VS$xnZ 86.vouch 核对
fVz0H1\J& `oOVR6{K9 87.trace 追查
+*Zjo&pc dU&hM<.| 88.audit sampling 审计抽样
B3&C=*y xjh(;S' 89.error 误差
11?d,6Jl p(.z#o# 90.expected error 预期误差
dfT c\OLf_Uf 91.population 总体
tL]T_
]z n!&F%|o^^ 92.sampling risk 抽样风险
Z $Fm73 2?@Ozr2Uh 93.non- sampling risk 非抽样风险
22@
w: s'/ZtH6>C 94.sampling unit 抽样单位
[oOV@GE 6cXZ3;a 95.statistical sampling 统计抽样
ZoR6f\2M
yb) a 96.tolerable error 可容忍误差
w+gPU1|(r =F09@C, 97.the risk of under reliance 信赖不足风险
_b9>ZF~ S,f:nLT 98.the risk of over reliance 信赖过度风险
!md1~g$rN " TC:O^X 99.the risk of incorrect rejection 误拒风险
ZuT5}XxF <=]:ED $V@ 100. the risk of incorrect acceptance 误受风险
uZa)N-=b2 La$?/\Dv) 101.working trial balance 试算平衡表
'?1g_C QsS M8${&&[; 102.index and cross-referencing 索引和交叉索引
UBw*}p Rw^X5ByJE 103.cash receipt 现金收入
`t>:i!s/ b\p2yJ\ 104.cash disbursement 现金支出
~p
x2kHZ
v;(k7
105.bank statement 银行对账单
auAwZi/ yH0vESgv 106.bank reconciliation 银行存款余额调节表
Dlg9PyQ S
|]\q-qA& 107.balance sheet date
资产负债表日
IQQ>0^Q~ ~cSE 9ul 108.net realizable value 可变现净值
b1EY6'R2 ?%*p!m 109.storeroom 仓库
X'p%K/-m lJt?0;gn 110.sale invoice 销售发票
P52qt N< Rbcu5.6 111.price list 价目表
|%uy{ EzU3'x 112.positive confirmation request 积极式询证函
%*OQH?pyx} {Rq5=/b 113.negative confirmation request 消极式询证函
cToT_Mk 4A)_D{(SH 114.purchase requisition 请购单
NmTo/5s /L=Y8tDt 115.receiving report 验收报告
kV4,45r \5fvD8>H 116.gross margin 毛利
0E#?H0<OeG d$y?py 117.manufacturing overhead 制造费用
;)z+dd#3 hbm#H7Y 118.material requisition 领料单
nnCz!:9p B? 9"Ztb 119.inventory-taking 存货盘点
)H+ p6< x5b .^75p$ 120.bond certificate 债券
:XB^IyO-A (#nB90E{* 121.stock certificate 股票
JG@Zb}b bT`et*] 122.audit report 审计报告
36}&{A c9Q _Qr0' 123.entity 被审计单位
aVp-Ps|r r-,u)zf" 124.addressee of the audit report 审计报告的收件人
8Yf=) z\>ZgRi~n 125.unqualified opinion 无保留意见
Li9>RY+3 T}Wse{ 126.qualified opinion 保留意见
rN'}IS@5 Tj6kCB 127.disclaimer of opinion 无法表示意见
4ULdf|o P" UL"
M?).5 128.adverse opinion 否定意见
l_pf9!z " : V@AT 查看《
注会考试《审计》中的128个英文单词(一) 》
~-'-<-