61.assessed level of material misstatement risk 重大错报风险的评估水平
zvzS$Gpe !9w;2Z]uum 62.simall business 小规模企业
Jp'XZ]o\ \]@XY_21 63.accounting system
会计系统
M/O4JZEqh jbDap i< 64.test of control 控制测试
{giKC)! WcG!6.U> 65.walk-through test 穿行测试
CG`s@5y>5 %syFHUBw 66.communication 沟通
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<p,IO aJQx"6c? 67.flow chart 流程图
`oDs]90 /b$0).fj@, 68.reperformance of internal control 重新执行
GT -(r+u }qqE2;{ND 69.audit evidence
审计证据
s,tZi6Z=%E $r>\y (W 70.substantive procedures 实质性程序
M;14s*g mKsTA; 71.assertions 认定
mnZS](> |=dmxfj@ 72.esistence 存在
%Ydzzr3 QNGICG- 73.occurrence 发生
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9Z 74.completeness 完整性
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ux8 75.rights and obligations 权利和义务
pPC_ub Z#2AK63/T 76.valuation and allocation 计价和分摊
9JG9;[ j.'Rm%@u 77.cutoff 截止
GaD]qeS-K tt|v opz 78.accuracy 准确性
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IjK 79.classification 分类
?8j#gYx2 l> Mth+,b 80.inspection 检查
#6jdv|fu BIFuQ?j3 81.supervision of counting 监盘
FqvMi:F 3?}W0dZ$d 82.observation 观察
TAkM-iyH] x6d0yJ < 83.confirmation 函证
P,(Tu.EPk BQs~>}(V 84.computation 计算
K2W$I H:. bZ/4O*B 85.analytical procedures 分析程序
@YH<Hc O_f+#K) 86.vouch 核对
!uC`7a C< :F<[H 87.trace 追查
LC!ZeW35 H-*"%SJ 88.audit sampling 审计抽样
uV\ _j3,2 <hYrcOt 89.error 误差
]>K02SVT: *\UxdL 22 90.expected error 预期误差
:4{;^|RgU i$Rlb5RU 91.population 总体
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3 92.sampling risk 抽样风险
#WOb&h Ww{|:>j 93.non- sampling risk 非抽样风险
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=<_ei|ME 94.sampling unit 抽样单位
";)SA,Z @.4e^Km 95.statistical sampling 统计抽样
,O9rL :? 8?n6\cF 96.tolerable error 可容忍误差
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@; c{iF 97.the risk of under reliance 信赖不足风险
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A? 98.the risk of over reliance 信赖过度风险
U 0$?:C+? J!%cHqR 99.the risk of incorrect rejection 误拒风险
A.mIqu,: \"E-z.wW= 100. the risk of incorrect acceptance 误受风险
M5SA
lj JG2)-x;9 101.working trial balance 试算平衡表
U9om}WKO {kLL&`ii 102.index and cross-referencing 索引和交叉索引
''@upZBJ \Z +O9T% 103.cash receipt 现金收入
~}SOd<n)| :QSCky*i 104.cash disbursement 现金支出
]t69a4&,#9 1I#S?RSb 105.bank statement 银行对账单
iNTw;ov Jy,Dcl 106.bank reconciliation 银行存款余额调节表
Wcgy:4K3 zLG5m]G4D 107.balance sheet date
资产负债表日
nUZ+N)* W^c> (d</ 108.net realizable value 可变现净值
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u>G#{$) %N"9'g> 110.sale invoice 销售发票
</K"\EU 39W"G7n?v 111.price list 价目表
zU+` o?al 4eSV(u)4 112.positive confirmation request 积极式询证函
fbbk;Rq.'3 %"R
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114.purchase requisition 请购单
py,B6UB5 1U"Fk3
115.receiving report 验收报告
5WR(jl+M Pkr0|bs* 116.gross margin 毛利
RVxlN* [!@&t:A 117.manufacturing overhead 制造费用
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[ 118.material requisition 领料单
4{d`-reHg B}=
WxG|) 119.inventory-taking 存货盘点
a95QDz 0Ey*ci^ue 120.bond certificate 债券
U]!D=+ a0Y/,S*K 121.stock certificate 股票
{+V1>6 4v+4qyMyE 122.audit report 审计报告
c'=p4Fcm wv 7jES 123.entity 被审计单位
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k-Cf 124.addressee of the audit report 审计报告的收件人
t^h{D )V!dmVQq{g 125.unqualified opinion 无保留意见
x,Im%!h =K<8X!xUW 126.qualified opinion 保留意见
Kt,ENbF Qrt[MJ+# 127.disclaimer of opinion 无法表示意见
&j@i>(7 _kR,R"lh 128.adverse opinion 否定意见
m6P!#=a:l< :/H fMJ 查看《
注会考试《审计》中的128个英文单词(一) 》
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