61.assessed level of material misstatement risk 重大错报风险的评估水平
3q@H8%jcw ?5;wPDsK 62.simall business 小规模企业
1K)9fMr] wr(*RI" 63.accounting system
会计系统
0,):;OI BT
^=p 64.test of control 控制测试
0"N4WH O beT[7uVj_ 65.walk-through test 穿行测试
09 f;z 7|bBC+;( 66.communication 沟通
u[4h|*'"| a@9W'/?igk 67.flow chart 流程图
BPKrRex q$s)(D 68.reperformance of internal control 重新执行
:uqEGnEut ep`8LQf 69.audit evidence
审计证据
9x(t"VPuS rTOex]@N 70.substantive procedures 实质性程序
5p-vSWr! J-G)mvkv 71.assertions 认定
%,@e- &> v}z^M_eFm 72.esistence 存在
;<6S\ gdh|X[d 73.occurrence 发生
Xi+l 1xe 7|[Dr@.S 74.completeness 完整性
hv#LKyp% &N3a`Ua 75.rights and obligations 权利和义务
Ei
Dpy#f} z,@R jaX 76.valuation and allocation 计价和分摊
uKJo5%> vDR>
Q&/K 77.cutoff 截止
:9q|<[Y^ p_fsEY
78.accuracy 准确性
X3XTB* &Ot9"Aq: 79.classification 分类
jH;L7 :;LaV 80.inspection 检查
\[8uE,=| (tT%rj! 81.supervision of counting 监盘
Pp4Q)2X <iH"5DEe 82.observation 观察
~X'hRNFx~ .\)ek[? 83.confirmation 函证
!HW?/-\,O QYAt)Ik9q 84.computation 计算
w2`JFxQ^x u)/i$N 85.analytical procedures 分析程序
EU
Oa8Z mVK^gJ3 86.vouch 核对
K!-iDaVI n^|7ycB' 87.trace 追查
+4D#Ht7 ZKB27D_vg> 88.audit sampling 审计抽样
g`"_+x' Q%V530
P; 89.error 误差
jq|fIP
N]|)O]/[ 90.expected error 预期误差
0nR_I^ PA,\o8]x 91.population 总体
^~bAixH^k :D !/.0 92.sampling risk 抽样风险
Oe k$f,J- /q"8sj/ 93.non- sampling risk 非抽样风险
SuBUhzR @ "CP@^ 94.sampling unit 抽样单位
G?:5L0g xp\6,Jyh 95.statistical sampling 统计抽样
Vr T0S j<w5xY
96.tolerable error 可容忍误差
TF,([p* WtMDHfwqu\ 97.the risk of under reliance 信赖不足风险
P Qi= yoBR'$-= 98.the risk of over reliance 信赖过度风险
>[P`$XkXd4 edlsS}8^ 99.the risk of incorrect rejection 误拒风险
^X:g C9 #!4
HSBf 100. the risk of incorrect acceptance 误受风险
5j5}c`: irGgo-x 101.working trial balance 试算平衡表
0j' Xi_uM
'^,|8A2 102.index and cross-referencing 索引和交叉索引
&Z7 NF| >T^BD'z@' 103.cash receipt 现金收入
TO]
cZZ< zZPXI&,
104.cash disbursement 现金支出
okbW. ~ 3rx8" 105.bank statement 银行对账单
!q^2| % ey
U*20 106.bank reconciliation 银行存款余额调节表
nYnv.5 MQo/R,F } 107.balance sheet date
资产负债表日
}eLth0d`'o Q\2~^w1V 108.net realizable value 可变现净值
N[xa= l9{.~]V 109.storeroom 仓库
;n/04z IvB)d}p 110.sale invoice 销售发票
M#SGZ~=1r 9?+?V}o 111.price list 价目表
\U HI%1^ H\=S_b1wo 112.positive confirmation request 积极式询证函
hoZM;wC -1]8f 113.negative confirmation request 消极式询证函
Q::_i"?c
TsI%M 114.purchase requisition 请购单
~J|B
#AH<dS 115.receiving report 验收报告
4@Xd(F_d OZ Hfd7K4A 116.gross margin 毛利
dpB\= c(lG_"q6 117.manufacturing overhead 制造费用
%OT?2-d T^
RYN 118.material requisition 领料单
GFYHt!&[\ x:`"tJa 119.inventory-taking 存货盘点
!<4 =@ !u=A9i! 120.bond certificate 债券
R9^RG-x b|u0a6 121.stock certificate 股票
QlH,-]N$L (L!#2Jy 122.audit report 审计报告
!sh>`AF @[hD;xO 123.entity 被审计单位
L9,O,f
b%UbTb, 124.addressee of the audit report 审计报告的收件人
?0'db U3M;6j9` 125.unqualified opinion 无保留意见
8'0I$Qa4 rLI);!^- 126.qualified opinion 保留意见
[Qn$i/`J _K<Z 127.disclaimer of opinion 无法表示意见
WXJ%hA JnXVI!+JDL 128.adverse opinion 否定意见
=g$>]AE nb #)$
l 查看《
注会考试《审计》中的128个英文单词(一) 》
:lp
V