61.assessed level of material misstatement risk 重大错报风险的评估水平
6#E7!-u(- 6z Ay)~ 62.simall business 小规模企业
|"Z-7@/k$i T8U[xu.> 63.accounting system
会计系统
V7:\q^$ K5{{:NR$ 64.test of control 控制测试
)!A
2> |~eY%LB
65.walk-through test 穿行测试
@l{I[pp *6XRjq^# 66.communication 沟通
pajy#0 U g92dw<$> 67.flow chart 流程图
ABcBEv3 Tv\HAK<N 68.reperformance of internal control 重新执行
4f!dYo4L UeA2c_
5 69.audit evidence
审计证据
.3@Ng :9`qogF> 70.substantive procedures 实质性程序
%*jGim~s Qwv '< 71.assertions 认定
gKWzFnW
Atd1qJ 72.esistence 存在
Oxv+1Ub<Dv \
n_3Bwd~ 73.occurrence 发生
t@)my[ ! 2 5Q+1 74.completeness 完整性
/ERNS/w G?<pBMy 75.rights and obligations 权利和义务
)pS8{c)E ")ED)&e 76.valuation and allocation 计价和分摊
Ihg~Q4t ,E?4f
@|X 77.cutoff 截止
wu 2:'y>n :G}DAUFN 78.accuracy 准确性
+*C^:^jA '0RRFO 79.classification 分类
j;iL&eo> f>niFPW" 80.inspection 检查
MqdB\OW
& xl8#=qmCD 81.supervision of counting 监盘
n+?- E~RV1) 82.observation 观察
4)^vMG& Fc'[+L--Q 83.confirmation 函证
H* /&A9("
4gOgWBv 84.computation 计算
(;UP%H> skR,-:"8 85.analytical procedures 分析程序
g/#~N~& E*k([ZL 86.vouch 核对
x>
\Bxa8 =Z`0>R` 87.trace 追查
)b92yP{ N@()F&e 88.audit sampling 审计抽样
A$@o'Q;he 2r;GcjezH 89.error 误差
M"(6&M=? lsY `c"NW> 90.expected error 预期误差
M/#U2!iFk B+46.bIH 91.population 总体
D0 ruTS wAh# 92.sampling risk 抽样风险
AS|Rd+. TatMf;?h& 93.non- sampling risk 非抽样风险
.S_QQM}Q L/x(RCD 94.sampling unit 抽样单位
@9vvR7{P oLS7`+b$ 95.statistical sampling 统计抽样
&
@6 GI< XG&K32_fs 96.tolerable error 可容忍误差
El
(/em }g{_AiP
rv 97.the risk of under reliance 信赖不足风险
"PzP;Br 1lcnRHO 98.the risk of over reliance 信赖过度风险
{eR9 ;2! lzDdD3Ouc 99.the risk of incorrect rejection 误拒风险
"IwM:
v 2-mQt_
i 100. the risk of incorrect acceptance 误受风险
fHfY}BQS m*oc)x7' 101.working trial balance 试算平衡表
Uh}X<d/V yM ,VrUh 102.index and cross-referencing 索引和交叉索引
6Z8l8:r-6 4RQ5(YTTuR 103.cash receipt 现金收入
o56kp3b)b 7'OPjtM 104.cash disbursement 现金支出
wmYvD< |$e:* 105.bank statement 银行对账单
UX_I6_& uyT/Xzo3 106.bank reconciliation 银行存款余额调节表
bulboyA
$Nu)E 107.balance sheet date
资产负债表日
>nry0 ;z0, ]XUSqai 108.net realizable value 可变现净值
J+Bdz6lt :;4SQN{2
O 109.storeroom 仓库
"'A"U {?i)K X^ 110.sale invoice 销售发票
YqU/\f+ f&yQhe6 q 111.price list 价目表
2-v\3voN TpP8=8_Lh 112.positive confirmation request 积极式询证函
io4aYB\ ``9 GY 113.negative confirmation request 消极式询证函
1TRN~#ix o.^y1mH' 114.purchase requisition 请购单
5AOfp2O };sMU6e 115.receiving report 验收报告
&+r4 16$y`~c-z 116.gross margin 毛利
GZ8:e3ri ]MAT2$"le 117.manufacturing overhead 制造费用
s'L?;:)dyB (F8AL6 118.material requisition 领料单
xK;e\^v LC-)'Z9}5 119.inventory-taking 存货盘点
1q]c7"
!Iq{ 5: 120.bond certificate 债券
A1A3~9HuK Qb`C)Nh: 121.stock certificate 股票
M !{'ED m;/i<:` 122.audit report 审计报告
NHiq^ojk =Od>;|]m 123.entity 被审计单位
~m`!;rE Fe$/t( 124.addressee of the audit report 审计报告的收件人
T=
\!2gt .Z%G@X* 125.unqualified opinion 无保留意见
%^.P~s6 cwynd=^nC 126.qualified opinion 保留意见
Q2\ ~L4eZ 127.disclaimer of opinion 无法表示意见
\9/1L?@ 2P5_z
ND 128.adverse opinion 否定意见
)+Y&4Qu E
_iO@ 查看《
注会考试《审计》中的128个英文单词(一) 》
<k]qH-v4