61.assessed level of material misstatement risk 重大错报风险的评估水平
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(8( 62.simall business 小规模企业
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会计系统
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J1 Eg4_kp0Lq 65.walk-through test 穿行测试
Ir6g"kwCKq l(d3N4iz 66.communication 沟通
2<tU |'](zEwq 67.flow chart 流程图
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68.reperformance of internal control 重新执行
SHRn$< }Apn.DYbbf 69.audit evidence
审计证据
y=LN|vkQ ?wREX[Tqs 70.substantive procedures 实质性程序
rkn'1M&u r>g5_"FL 71.assertions 认定
0ni/!}YP_ OPC8fX5. 72.esistence 存在
Z4369 3M5wF6nY[[ 73.occurrence 发生
sF~!qag4q' <ToRPx&E 74.completeness 完整性
N1Dr'aw* m-lTXA( 75.rights and obligations 权利和义务
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+!XZqS 76.valuation and allocation 计价和分摊
nJY3 1(p ="de+S8W 77.cutoff 截止
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f47dB_{5f. o8fY!C) 79.classification 分类
i!yE#zew \{;3'< 80.inspection 检查
2k!4oVUN YRu#JYti 81.supervision of counting 监盘
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qU-@Y$ 82.observation 观察
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E<\\/Q%w 83.confirmation 函证
|>KOlwh5n ^J)0i_RS 84.computation 计算
*vOk21z77d ~8U 0(n:^ 85.analytical procedures 分析程序
TNlOj a: -l?\hmDl 86.vouch 核对
y#i` i xM![ 87.trace 追查
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yUX]95y8 88.audit sampling 审计抽样
^Vg-fO]V WJy\{YAG 89.error 误差
Dq+S'x~> iH8V] % 90.expected error 预期误差
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0>1 91.population 总体
8=OpX,t( 8wMwS6s: 92.sampling risk 抽样风险
A=r8_.@2@ "6gBbm 93.non- sampling risk 非抽样风险
%H4>k#b@$ h}Lrp r2r 94.sampling unit 抽样单位
+!)_[ zo Y(=A HmR 95.statistical sampling 统计抽样
v {)8QF] i?f;C_w 96.tolerable error 可容忍误差
Mk}*ze0% (Ta (Y=!uq 97.the risk of under reliance 信赖不足风险
*z&hXYm Xn02p,, 98.the risk of over reliance 信赖过度风险
m]Mm(7v( /Ow@CB 99.the risk of incorrect rejection 误拒风险
eVj7%9 ~.CmiG.7 100. the risk of incorrect acceptance 误受风险
&Qq| 5,?^SK|'x 101.working trial balance 试算平衡表
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EAlLxXDDh 102.index and cross-referencing 索引和交叉索引
m .R**g ]q/USVj{ 103.cash receipt 现金收入
(wf3HEb_ `%*`rtZ+H. 104.cash disbursement 现金支出
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<!{d J3$@: S' 105.bank statement 银行对账单
8`_tnARIX xtut S 106.bank reconciliation 银行存款余额调节表
"[0.a\ d< V3ExS1fNf 107.balance sheet date
资产负债表日
:QC |N@C nO#x" 108.net realizable value 可变现净值
<`WcI`IAb y-{?0mLq 109.storeroom 仓库
ZS[Ut vRH2[{KQ9 110.sale invoice 销售发票
7"1]5\p^g EI496bsRHm 111.price list 价目表
L%+mD$@u Nh\o39= 112.positive confirmation request 积极式询证函
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D>Q^ Mbn;~tY> 113.negative confirmation request 消极式询证函
GP;N1/= 1x8wQ/p| 114.purchase requisition 请购单
-b|"%e<' y9.?5#aL 115.receiving report 验收报告
=_CH$F!U 6[?5hmc"w 116.gross margin 毛利
3,n" d- sKk+^.K}| 117.manufacturing overhead 制造费用
0{ }}Z2@} 118.material requisition 领料单
*%*Bo9a/ M3r;Pdj2r 119.inventory-taking 存货盘点
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u60RuP& %m+7$iD 122.audit report 审计报告
]B$J8.{q0 ).AMfBQ=; 123.entity 被审计单位
BGHZL~ $Ggnn# 124.addressee of the audit report 审计报告的收件人
J57; X=M xsiJI1/68 125.unqualified opinion 无保留意见
UZ#oaD8H6 ,RW`9+gx 126.qualified opinion 保留意见
=3!o_ EWQLLH "h 127.disclaimer of opinion 无法表示意见
7D1$cmtH D c;k)z= 128.adverse opinion 否定意见
XUnw*3tPJ (L yK o 查看《
注会考试《审计》中的128个英文单词(一) 》
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