61.assessed level of material misstatement risk 重大错报风险的评估水平
|910xd`Z MH!'g7iK8 62.simall business 小规模企业
\t^q@}~0Wz ETjlq]@j 63.accounting system
会计系统
cq@8!Eu w] 3VALrb; 64.test of control 控制测试
N55;oj_K }2V|B4 65.walk-through test 穿行测试
pS*vwYA oACuI|b 66.communication 沟通
l_+s$c "E8-76n 67.flow chart 流程图
<\2,7K{{+; K~v"%sG{` 68.reperformance of internal control 重新执行
+?nW S37Bl5W 69.audit evidence
审计证据
.T4"+FTzP y=5s~7] 70.substantive procedures 实质性程序
4J-)+C/edx u -CY- 71.assertions 认定
C x$|7J=O !t~S.`vF 72.esistence 存在
^Zydy /`}C~ 73.occurrence 发生
bWUo(B#*I LnrR#fF]Z 74.completeness 完整性
C!RxMccTh YG"P:d;s 75.rights and obligations 权利和义务
ZZzf+F)T GfL}f9 76.valuation and allocation 计价和分摊
?&"cI5- r`B8Cik 77.cutoff 截止
f=g/_R2$xN [
ecYpE< 78.accuracy 准确性
<iJ->$ $*L@ym 79.classification 分类
Yz\z
Qj D8BK/E- 80.inspection 检查
mi%d([)%< '1^\^)
&q 81.supervision of counting 监盘
V:F)m! ~\:+y 82.observation 观察
)uZ<?bkQ )5Gzk&| 83.confirmation 函证
5JIa?i>B ,?<jue/bd 84.computation 计算
%HwPOEJ Lt|k}p@] 85.analytical procedures 分析程序
@M:j~ h* h+VM 86.vouch 核对
zSj.Y{J BLuILE:$ 87.trace 追查
m"X0Owx p\b:uy6# 88.audit sampling 审计抽样
l J;wl|9 :$dGcX} 89.error 误差
b3<<4Vf G@
BrU q 90.expected error 预期误差
VG q' <y(>z*T; 91.population 总体
vC&y:XMt,` hTf]t 92.sampling risk 抽样风险
I6{}S6 P_,f 93.non- sampling risk 非抽样风险
9@:H9"w dkLc"$(O 94.sampling unit 抽样单位
Rfeiv `f8{^Rau 95.statistical sampling 统计抽样
!+JSg uy r-H~MisL 96.tolerable error 可容忍误差
DIkD6n?V x44)o: 97.the risk of under reliance 信赖不足风险
1sGkbfh{t LN" bGe 98.the risk of over reliance 信赖过度风险
`-qSvjX g@`14U/| 99.the risk of incorrect rejection 误拒风险
XDz![s c{V0]A9VF 100. the risk of incorrect acceptance 误受风险
{~[H"h537t ()}O|JL:K 101.working trial balance 试算平衡表
ZgZ}^x .G?7t6A 102.index and cross-referencing 索引和交叉索引
2RT9Q!BX{ TB*g$
* 103.cash receipt 现金收入
yL_-w/a Y%anR| 104.cash disbursement 现金支出
hy3[MOD$G E)NH6~ 105.bank statement 银行对账单
8Rc4+g lWd)(9Kj 106.bank reconciliation 银行存款余额调节表
2:&8FdU v>~ottQ| 107.balance sheet date
资产负债表日
X+?*Tw!\ $_@~t$
108.net realizable value 可变现净值
v}+axu/? aluXh? 109.storeroom 仓库
xAjLn*d|N D3HE~zkI 110.sale invoice 销售发票
n<"?+bz"< Iwize,J~X 111.price list 价目表
b+[9)B)a? h34|v=8d 112.positive confirmation request 积极式询证函
4ME8NEE ;]i&AAbj 113.negative confirmation request 消极式询证函
slDxsb o-lb/=K+ 114.purchase requisition 请购单
818</b<yn fP&F$"o8 115.receiving report 验收报告
7$8z}2 N+"Y@X yg 116.gross margin 毛利
(+>+@G~o iL/(WAB_od 117.manufacturing overhead 制造费用
NQ'^z Olj]A]v} 118.material requisition 领料单
$io-<Z#Q mE}`` 119.inventory-taking 存货盘点
!jU<(eY {QM;%
f 120.bond certificate 债券
x98LOO J=
ia 121.stock certificate 股票
/21d%T:} B(:Kw;r? 122.audit report 审计报告
o%Vf#W fh b &_T 123.entity 被审计单位
MPAZ%<gmD 0`h[|
FYV 124.addressee of the audit report 审计报告的收件人
ga4 gH>4
UacN'Rat 125.unqualified opinion 无保留意见
PJAE~|a
[{}9"zB$x0 126.qualified opinion 保留意见
+LV'E#h!Q _ZzN}!Mye 127.disclaimer of opinion 无法表示意见
JAC W#'4hV 7. G 128.adverse opinion 否定意见
bv\V>s tmRD$O%: 查看《
注会考试《审计》中的128个英文单词(一) 》
3${?!OC