61.assessed level of material misstatement risk 重大错报风险的评估水平
*%!M4& -\#lF?fzb 62.simall business 小规模企业
f+x
;: mnjs(x<m 63.accounting system
会计系统
83 I-X95 +q{[\#t5 64.test of control 控制测试
$6h*lT< 6e&$l- 65.walk-through test 穿行测试
WC*=rWRxF KjYAdia:H 66.communication 沟通
ObG=>WPJa <*(^{a.O 67.flow chart 流程图
&|9.}Z8U V`#.7uUP 68.reperformance of internal control 重新执行
$*f?&U]k h|bT)!| 69.audit evidence
审计证据
tY+$$GSQj F~HRME;Z 70.substantive procedures 实质性程序
+G*JrwJ&= ?9mkRd}c 71.assertions 认定
kn"q:aD bsS:"/?> 72.esistence 存在
mchJmZ{A L',mKOej 73.occurrence 发生
sOBu7!G% &n
j&:?w 74.completeness 完整性
S6xgiem 9Uf j 75.rights and obligations 权利和义务
)Si2u5 e6E?t[hEeS 76.valuation and allocation 计价和分摊
>C r\y
3jZ6kfj 77.cutoff 截止
ZnW@YC#9
i7*EbaYzUO 78.accuracy 准确性
Jr;jRe`4c 2%B'3>a 79.classification 分类
5/MKzoB [?k8}B)mHB 80.inspection 检查
+ B}0=Ex$t X4|4QgY 81.supervision of counting 监盘
:A1: IkPN?N 82.observation 观察
O|kOI?f Yg9joNBh 83.confirmation 函证
pkgjTXR2b bBc[bc>R 84.computation 计算
NZ0O,}m PG~$D]; 85.analytical procedures 分析程序
P{Lf5V9# < 3qL>-%):* 86.vouch 核对
~;]W T (kv
?33 87.trace 追查
V)(R]BK{ dG7OqA:9 88.audit sampling 审计抽样
kF"@Ngv. @#g<IBG=* 89.error 误差
vw,rF`LjZ ;r[@v347 90.expected error 预期误差
(Qo I<j"" K%v1xZ 91.population 总体
~*A8+@\R *z*uEcitW 92.sampling risk 抽样风险
).^}AFta -h|B1*mt 93.non- sampling risk 非抽样风险
q@t0NvNSu }|u4 W?H 94.sampling unit 抽样单位
o%9*B%HO/ ^.dsW0"0 95.statistical sampling 统计抽样
!$-\;<bZ
w }G4ztiuG 96.tolerable error 可容忍误差
u_(VEfs4 SN7"7jo P< 97.the risk of under reliance 信赖不足风险
/DQa
Gq/Ld 8_<4-<}P: 98.the risk of over reliance 信赖过度风险
.qMOGbd? p2Zo 99.the risk of incorrect rejection 误拒风险
aT>'.*\ ] NS%WeAf 100. the risk of incorrect acceptance 误受风险
R}^~^# QnZcBXI8 101.working trial balance 试算平衡表
h3LE>}6D V=:'SL*3| 102.index and cross-referencing 索引和交叉索引
)OiT{-m 'EDda 103.cash receipt 现金收入
1N7Kv4, =R*qP ;
# 104.cash disbursement 现金支出
[<DZ
*|+ t2,A@2DU2 105.bank statement 银行对账单
Oo"^%F~% [0"'T[ok 106.bank reconciliation 银行存款余额调节表
S S2FTb-m ~HOy:1QhE= 107.balance sheet date
资产负债表日
yKYTi3_( Y. ,Kl~ 108.net realizable value 可变现净值
1pArZzm> u%w`:v7Yo( 109.storeroom 仓库
X!e[GJ \"X!2 110.sale invoice 销售发票
C(00<~JC $STaQ28C 111.price list 价目表
{
^cV lC_ ?>I;34tL( 112.positive confirmation request 积极式询证函
!%"8|)CAr .Fdgb4>BXX 113.negative confirmation request 消极式询证函
xlhG,bb7 a)wJT`xu 114.purchase requisition 请购单
WZ.@UN, ^J$2?!~ 115.receiving report 验收报告
W[Ls|<Q &YF^j2 116.gross margin 毛利
Ney/[
3 A bD/~eIcWL 117.manufacturing overhead 制造费用
vQ;Ex Pi]19boM. 118.material requisition 领料单
ILGMMA_2 d3D] k, 119.inventory-taking 存货盘点
9I}-[|`u ,6-:VIHQ 120.bond certificate 债券
Tj:B!>> R}O_[ 121.stock certificate 股票
x[a<mk Qk:Y2mL 122.audit report 审计报告
&J+CSv,39 n*2Un
KaJ 123.entity 被审计单位
OX\A|$GS Yt;MV) 124.addressee of the audit report 审计报告的收件人
'<"s \, jPUwSIP 125.unqualified opinion 无保留意见
&5yVxL: <g"{Wv: h 126.qualified opinion 保留意见
e )d`pQ6 <g$~1fa 127.disclaimer of opinion 无法表示意见
As'=tIro hb}+A=A=+ 128.adverse opinion 否定意见
E|iQc8gr& ~"nxE 查看《
注会考试《审计》中的128个英文单词(一) 》
h2G$@8t}I