61.assessed level of material misstatement risk 重大错报风险的评估水平
[J eq ?X9 +"WNG 62.simall business 小规模企业
fwzyCbks [9~
EH8 63.accounting system
会计系统
Lr\(7r pBBKfv 64.test of control 控制测试
?;5/"/i m432,8 K3r 65.walk-through test 穿行测试
*M:p[.=1 <~v4BiQ3l^ 66.communication 沟通
qQo*:3/]; pK_zq 67.flow chart 流程图
;"9Ks. 7T!t*sSO' 68.reperformance of internal control 重新执行
C9k"QPE F8tMZ,: 69.audit evidence
审计证据
QJR},nZ3 eej#14& 70.substantive procedures 实质性程序
XknNb{. r sH1ucZ>9Y 71.assertions 认定
F`,bFQ 7OXRR)]V 72.esistence 存在
/L!
=## )NZ&m$I|- 73.occurrence 发生
tId,Q>zH ,?%Y*?v 74.completeness 完整性
TBF{@{.d Y}yh6r;i 75.rights and obligations 权利和义务
4-'0# a sMJa4P>O@ 76.valuation and allocation 计价和分摊
UaQW<6
+
}
MP_ 77.cutoff 截止
@ZV>Cl@%2 +mKII>{ 78.accuracy 准确性
*(i%\ 7pep\ 79.classification 分类
z?`7g%Z?{ vt(n: Xk 80.inspection 检查
o?.VW/" ?=kH}'igq 81.supervision of counting 监盘
Kh&a# ~c
Sv>CVp* 82.observation 观察
!@ AnwV] fG.6S"|M 83.confirmation 函证
XC/M:2$ NJoHrhC=' 84.computation 计算
l}g_< LT,zk)5 85.analytical procedures 分析程序
%^"i\-*|S }>YEtA 86.vouch 核对
>k/
rJ[Sc cauKG@:2F 87.trace 追查
lqAv H6$pA^ 88.audit sampling 审计抽样
P{2ED1T\ w5Ucj*A\ 89.error 误差
XwU1CejP0 4Xn-L&0z 90.expected error 预期误差
y{tM| #Wv8+&n 91.population 总体
('=Q[ua7-( d,j)JnY3V 92.sampling risk 抽样风险
nnd-d+$ "Vwk&~B% 93.non- sampling risk 非抽样风险
hrfSe $8 8D^ iQBA 94.sampling unit 抽样单位
}Q,BI*}* 7~D5Gy 95.statistical sampling 统计抽样
v?DA> LN'})CI8m 96.tolerable error 可容忍误差
ai4ro"H }:b) =fs 97.the risk of under reliance 信赖不足风险
OF!n}.O( 0
{Zwg0& 98.the risk of over reliance 信赖过度风险
8..g\ZT !JjNm*F[ 99.the risk of incorrect rejection 误拒风险
dFnu&u"
;,B $lgF 100. the risk of incorrect acceptance 误受风险
>+ Im:fD 6:G::"ew 101.working trial balance 试算平衡表
<Lq.J`|+ ~llw_w 102.index and cross-referencing 索引和交叉索引
cT'<,#^/ {=y
~O 103.cash receipt 现金收入
0'` #I p,OB;Ncf/ 104.cash disbursement 现金支出
%i.;~> 9 NC'iFQ# 105.bank statement 银行对账单
S%Z2J)H" YJ 01- 106.bank reconciliation 银行存款余额调节表
o{K#LP 'd< 1;Ayw 107.balance sheet date
资产负债表日
z"{Ji{>%= Aq &H-g]s 108.net realizable value 可变现净值
hOcVxSc. %h=cwT6 109.storeroom 仓库
mS-{AK j"P}Wn 110.sale invoice 销售发票
p=f8A71 t^<ki?* 111.price list 价目表
Q$^Kf]pD xJE26i 112.positive confirmation request 积极式询证函
Ky[-ZQQo=5 :k oXS 113.negative confirmation request 消极式询证函
pQBhheiM 4VlQN$ 114.purchase requisition 请购单
C;eM:v0A[ h%%dRi 115.receiving report 验收报告
um
mkAeWb aK'%E3!~=x 116.gross margin 毛利
qM
mhmH)Gp ZfWF2%]< 117.manufacturing overhead 制造费用
,*{9
g6 P&8QKX3
j^ 118.material requisition 领料单
lRA! ':?MFkYC 119.inventory-taking 存货盘点
J[4IO soB5sFt&] 120.bond certificate 债券
!>QD42 G\o*j| 121.stock certificate 股票
t3FfPV!P" 3Qoa?* 122.audit report 审计报告
;{Su:Ixg CB%O8d # 123.entity 被审计单位
oi/bp#(fa :~dI2e\: 124.addressee of the audit report 审计报告的收件人
W*NK-F[ 5R"(4a P 125.unqualified opinion 无保留意见
; Uf]-uS [n9X5qG~ 126.qualified opinion 保留意见
YW UCrnr Z3Y(g 127.disclaimer of opinion 无法表示意见
BJI"DrF d"hW45L 128.adverse opinion 否定意见
" ll
TVB *mj3 T
查看《
注会考试《审计》中的128个英文单词(一) 》
Oxhc!9F