61.assessed level of material misstatement risk 重大错报风险的评估水平
u*l|MIi6J IY`p7 )#i 62.simall business 小规模企业
9oWU]A\k> x<NPp&GE 63.accounting system
会计系统
5AYOM=O]t W(s4R,j 64.test of control 控制测试
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$@W~).! 65.walk-through test 穿行测试
+2~kHrv V2YK T,5 66.communication 沟通
200yN+ ec ~&?bU]F 67.flow chart 流程图
0s#72}n c3A\~tHW 68.reperformance of internal control 重新执行
P#,u9EIJ E7fx4kV 69.audit evidence
审计证据
J!6FlcsZm !>8~R2 70.substantive procedures 实质性程序
\hB BG8=& {4 Of. 71.assertions 认定
=l,P'E kN1MPd4Yh 72.esistence 存在
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EdJL&* ~4S$+*'8 74.completeness 完整性
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V3:{oL 75.rights and obligations 权利和义务
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)*,/L < l\HdB"nT 77.cutoff 截止
_"DS?`z6 GF'wDi} 78.accuracy 准确性
_]Hna <Ly Hd|l6/[xz 79.classification 分类
5Wt){rG0Z W.7rHa 80.inspection 检查
kX 1}/l sGvbL-S-f: 81.supervision of counting 监盘
5jdZC(q5a Nkdv'e\ 82.observation 观察
JE?p'77C y}Ky<%A!P 83.confirmation 函证
<#63tN9 AKNx~!%2 84.computation 计算
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hX:1 85.analytical procedures 分析程序
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+Ta ::L2zVq5V 86.vouch 核对
*dzZOe>, CUA @CZ6{ 87.trace 追查
!XA3G`}p6s =lXj%V^8N 88.audit sampling 审计抽样
fn#8=TIDf bdUPo+ 89.error 误差
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;& >PFmq 90.expected error 预期误差
o9?@jjqH A]1Nm3@ 91.population 总体
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pnO 92.sampling risk 抽样风险
9N]Xa bm588UQ 93.non- sampling risk 非抽样风险
;`9f<d#\ q!K:N? 94.sampling unit 抽样单位
'nJF:+30ZH OI R5QH 95.statistical sampling 统计抽样
FB=oGgwwq A=CeeC]} 96.tolerable error 可容忍误差
od;-D~ K,f:X g!: 97.the risk of under reliance 信赖不足风险
\?:L>-&h8 kH!Z|Ps?R 98.the risk of over reliance 信赖过度风险
#XV=,81w 93-Y(Xx)bY 99.the risk of incorrect rejection 误拒风险
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(,Gy>I Iw1Y?Qia 100. the risk of incorrect acceptance 误受风险
> =>/~dIb a(Y'C`x 101.working trial balance 试算平衡表
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h.6D l 8$Q`wRt(% 102.index and cross-referencing 索引和交叉索引
gmTBT#{6yH }ze+ tf 103.cash receipt 现金收入
+,Dc0VC? f*ZU a 104.cash disbursement 现金支出
#GsOE#*>T 2FcL-? 105.bank statement 银行对账单
c,UJ uCZ fBO/0uW 106.bank reconciliation 银行存款余额调节表
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aTcBcI 107.balance sheet date
资产负债表日
J5@08bZm ia6 jiW x 108.net realizable value 可变现净值
H$6RDMU K/4@2vF 109.storeroom 仓库
D6SUzI1+H 4Z)4WGp! 110.sale invoice 销售发票
*[MWvs:, xh6(~'$ 111.price list 价目表
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112.positive confirmation request 积极式询证函
Xj?Wvt ;w{<1NH2+. 113.negative confirmation request 消极式询证函
I?KN7(9u? *k$[/{S1- 114.purchase requisition 请购单
hW7u#PY [%IOB/{N 115.receiving report 验收报告
s8j |>R|k Q @}$b(b 116.gross margin 毛利
8&QST!JGSX ~NGM6+9 117.manufacturing overhead 制造费用
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N#w5}It mq:k|w^6 119.inventory-taking 存货盘点
#h!+b , c.^"5 120.bond certificate 债券
p^l#Wq5 W5jwD 121.stock certificate 股票
YMGy-]!o (qcFGM22U 122.audit report 审计报告
; :e7Z^\/k <J%qzt} 123.entity 被审计单位
.=y=Fv6X = XZU9df 124.addressee of the audit report 审计报告的收件人
glAS$< ]l7W5$26 @ 125.unqualified opinion 无保留意见
"tEp8m wl=tN{R 126.qualified opinion 保留意见
/4{WT?j UlXm4\@ 127.disclaimer of opinion 无法表示意见
5!0iK9O :J;U~emq 128.adverse opinion 否定意见
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I !&)X5oJ 查看《
注会考试《审计》中的128个英文单词(一) 》
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