61.assessed level of material misstatement risk 重大错报风险的评估水平
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vCe<-k 62.simall business 小规模企业
Nk~dfY<s zNTu j p 63.accounting system
会计系统
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CH4+ 64.test of control 控制测试
uM6!RR!~ KO;6 1y: 65.walk-through test 穿行测试
.*ovIU8 aC6b})^ 66.communication 沟通
9@a;1Wr/f ]6[d-$#^ko 67.flow chart 流程图
; SM^ NKh{iSLm 68.reperformance of internal control 重新执行
bHT@]`@@ swgBPJ"? 69.audit evidence
审计证据
pNWp3+a' Z|GkM5QH: 70.substantive procedures 实质性程序
0e](N` #E@i @'T 71.assertions 认定
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72.esistence 存在
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c+Fd 73.occurrence 发生
@O @yJ{(I ?C2;:ol 74.completeness 完整性
sYI':UQe [LDzR7vnf 75.rights and obligations 权利和义务
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)fL*Ws6 76.valuation and allocation 计价和分摊
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B9-[wg#0G 77.cutoff 截止
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-;-"i J0 !c($ C 79.classification 分类
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3B? +N@F,3yNa 80.inspection 检查
Lc?O K"[m gXJ^o;R>M 81.supervision of counting 监盘
~`H<sJ?9 ;)a9Y? 82.observation 观察
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V~Lq,oth 83.confirmation 函证
VC7F#a*V dhkpkt<G8 84.computation 计算
gAP}KR#T gVkI=J 85.analytical procedures 分析程序
RkwY3s" p]eD@3Wz 86.vouch 核对
$twF93u$ v{Vesf 87.trace 追查
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kI: 88.audit sampling 审计抽样
![^h<Om !g"9P 7p 89.error 误差
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d |lV9?#! 90.expected error 预期误差
edx'p`%d5 BH a>2N 91.population 总体
<vDm(-i3 UULL:vqq 92.sampling risk 抽样风险
9YhsJ~"Q F DX+ 93.non- sampling risk 非抽样风险
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q\oB G. TX1 94.sampling unit 抽样单位
K~T\q_ZPZ ku8c) 95.statistical sampling 统计抽样
ypo=y/! H_nJST<v` 96.tolerable error 可容忍误差
ulJYJ+CC! tb3fz")UC 97.the risk of under reliance 信赖不足风险
^iS:mt %;$Y|RbmqE 98.the risk of over reliance 信赖过度风险
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pxZ Un{ln*AR\ 99.the risk of incorrect rejection 误拒风险
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8<nPt`C 100. the risk of incorrect acceptance 误受风险
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C/VYu-p% 101.working trial balance 试算平衡表
N)WG~=Gi ;NeEgqW" 102.index and cross-referencing 索引和交叉索引
][#*h`I JZxF)]^ 103.cash receipt 现金收入
w8I&:"^7< )m;qv'=! 104.cash disbursement 现金支出
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WPKTX,k 105.bank statement 银行对账单
#2ASzCe pY#EXZ# 106.bank reconciliation 银行存款余额调节表
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qFbUM; 107.balance sheet date
资产负债表日
})vr*[ u(WQWsN 108.net realizable value 可变现净值
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ATp 6- 109.storeroom 仓库
~9YA!48 JM lhBh 110.sale invoice 销售发票
#(g+jb0E >1I2R/' 111.price list 价目表
%kFELtx M8j(1&(: 112.positive confirmation request 积极式询证函
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`R52{B#&/ mKQST ]5 114.purchase requisition 请购单
W)msaq, HmB[oH"x 115.receiving report 验收报告
|$?Ux,(6 vcJb\LW 116.gross margin 毛利
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3kqV_Pjg 8w8I:* 118.material requisition 领料单
j[J@tM# Q] yT 119.inventory-taking 存货盘点
0"qim0%|DF !:O/|.+Vmf 120.bond certificate 债券
LLn{2,jfQ *(&ClUQQ 121.stock certificate 股票
tGO[A#9a KWhM 122.audit report 审计报告
Jt>[]g$ `\F%l?aY 123.entity 被审计单位
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=Kt9,d08x 124.addressee of the audit report 审计报告的收件人
x\J;ZiWwW V)1:LLRW 125.unqualified opinion 无保留意见
0gOrW= cR=94i=t 126.qualified opinion 保留意见
|j~EV~AJ Z'}(t, 127.disclaimer of opinion 无法表示意见
\n*7#aX/ Dz8:;$/ 128.adverse opinion 否定意见
TXJY2J*24 iIGI=EwZ 查看《
注会考试《审计》中的128个英文单词(一) 》
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