61.assessed level of material misstatement risk 重大错报风险的评估水平
R#`hT F +D2
xN@ 62.simall business 小规模企业
=PP]LDlJs ]$KyZHj{ 63.accounting system
会计系统
Z+' 7c|a 4gG&u33RrE 64.test of control 控制测试
MM3
X!
tq v2gK(&? 65.walk-through test 穿行测试
%g^dB M# qtnLQl"M 66.communication 沟通
6vQAeuz<Fq zC(DigN 67.flow chart 流程图
5O#CdN-S *Tl"~)'t~ 68.reperformance of internal control 重新执行
\vT0\1:|i LUna stA^ 69.audit evidence
审计证据
;VSHXU'H H|tbwU)J 70.substantive procedures 实质性程序
e]!C
Aj7uS _FeLSk. 71.assertions 认定
%E3|b6k\ Jt43+] 72.esistence 存在
&Y\Vh}
[( BA:x1 73.occurrence 发生
282
m^
2 #
5v 2`|) 74.completeness 完整性
-A(]",*J Se9I1~mX 75.rights and obligations 权利和义务
/d%&s^M: z'O$[6m6 76.valuation and allocation 计价和分摊
w{#K.dx #*BcO-N 77.cutoff 截止
i*:lZ eU61 YC - -&66 78.accuracy 准确性
e-sMU .M!6${N); 79.classification 分类
Us+|L |/ 5JK{dis]k 80.inspection 检查
Wo&MHMP sg;Gk/] 81.supervision of counting 监盘
T)6p,l x/{ 82.observation 观察
,DqI> vx| ^:5;H=. 83.confirmation 函证
[h""AJ~t 0R\lm<& 84.computation 计算
!lG5BOJM
M\ vj&T{k 85.analytical procedures 分析程序
3o9`Ko0 tj;<Z. 86.vouch 核对
=>-:o:Cu{ vg &Dr 87.trace 追查
EjV,&7o) B
_i@D?bTD 88.audit sampling 审计抽样
UpL?6) W&q]bi@C 89.error 误差
#WwQ^6ESc /Z';#G,z 90.expected error 预期误差
s+YQ
:>F *F1!=:&s 91.population 总体
Q9t BHz rY4{,4V 92.sampling risk 抽样风险
j!B+Q F&<si:}KB 93.non- sampling risk 非抽样风险
r@5_LD@f dqwAQ-x 94.sampling unit 抽样单位
&?f{. A1Ia9@=Mf 95.statistical sampling 统计抽样
n"N!76
ZE.nB- H 96.tolerable error 可容忍误差
xgn@1.}G kzny4v[y 97.the risk of under reliance 信赖不足风险
@(Wx(3JR?} Rx<m+= 98.the risk of over reliance 信赖过度风险
fNPHc_?Ybj P95U{ 99.the risk of incorrect rejection 误拒风险
TUHC[#Vb? AP'UcA 100. the risk of incorrect acceptance 误受风险
V0q./NuO |&eZ[Sy(=l 101.working trial balance 试算平衡表
jku_0Q0*? {P"$;_Y"< 102.index and cross-referencing 索引和交叉索引
5+].$
wkOo8@J\ 103.cash receipt 现金收入
lyNa(3
N3
.!E| 104.cash disbursement 现金支出
Tjma'3H*T0 mnZ/rb 105.bank statement 银行对账单
td%]l1 )XV|D 106.bank reconciliation 银行存款余额调节表
J@PwN^` 4|YCBXWh 107.balance sheet date
资产负债表日
3`uv/O2~i 3/>T/To&2 108.net realizable value 可变现净值
xy)Y)yp Pz7{dQqjk# 109.storeroom 仓库
:IlRn`9X` Kmc*z (Q 110.sale invoice 销售发票
7nM]E_ ^BIB'/Kh) 111.price list 价目表
8z0j}xY% s\y+ xa: 112.positive confirmation request 积极式询证函
3>YG "
2A`M~
113.negative confirmation request 消极式询证函
4Xt.}S! >a7OE=K 114.purchase requisition 请购单
/tR@J8pV f1w&D ]|S+ 115.receiving report 验收报告
Zz}Wg@&
<9z2:^ 116.gross margin 毛利
c]LE9<G :tU&d(8 117.manufacturing overhead 制造费用
2k;>nlVxX DjY&)oce( 118.material requisition 领料单
#$7d1bx 0NrUB 119.inventory-taking 存货盘点
2z+Vt_%
>]K:lJ]l 120.bond certificate 债券
T9w;4XF 95LZG1]Rb 121.stock certificate 股票
jkCa2!WQ'i 9eO!_
a^ 122.audit report 审计报告
|s[kY 2L"$p? 123.entity 被审计单位
Pu/X_D-#Gi QY2/mtI 124.addressee of the audit report 审计报告的收件人
x}v]JEIf[Q :cU6W2EV 125.unqualified opinion 无保留意见
Ey<vvZ 9RA~#S|(T 126.qualified opinion 保留意见
ERD( qL.J eGcc' LBr; 127.disclaimer of opinion 无法表示意见
=v^LShD2^ y"zgpqJ 128.adverse opinion 否定意见
vF
yl,S5A mU0j K@^&M 查看《
注会考试《审计》中的128个英文单词(一) 》
&/QdG= r +