61.assessed level of material misstatement risk 重大错报风险的评估水平
9vGu0Um G?;e-OhV 62.simall business 小规模企业
F|e1"PkeoA iA' lon 63.accounting system
会计系统
rzm:Yx ZL&g_jC 64.test of control 控制测试
HiR[(5vnf iiS-9>]/ 65.walk-through test 穿行测试
5?3Me59 A|X">,A 66.communication 沟通
KmA;HiH%J ~l]ve,W[ 67.flow chart 流程图
t>`asL $JMXV 68.reperformance of internal control 重新执行
;kS&A( '+?"iVVo 69.audit evidence
审计证据
LIvFx| x:7b/j- 70.substantive procedures 实质性程序
?"i}^B`* Rld!,t 71.assertions 认定
p8h9Ng*&` pEIRh1 72.esistence 存在
l0PZ`m+;j VFURAYS 73.occurrence 发生
uao0_swW5 o7sT=x9 74.completeness 完整性
B"TAjB&
* ^h~x)@= 75.rights and obligations 权利和义务
)ttUWy$w XBb~\p
3y 76.valuation and allocation 计价和分摊
0 yuW*z W;'!gpa 77.cutoff 截止
*KV0%)}sbL U |Jo{(Y 78.accuracy 准确性
(`c
[#0=n w35J.zn 79.classification 分类
Rv$[)`&T 2.l Z:VLN 80.inspection 检查
i+S)
K tG9BfGF 81.supervision of counting 监盘
zMm#Rhn :y%/u%L 82.observation 观察
'B 43_ `_` QxM 83.confirmation 函证
BGD8w2 $Q96,rb}k; 84.computation 计算
||hb~%JK6 /H(?
2IHC 85.analytical procedures 分析程序
jV>raCK_ uW@oyZUj 86.vouch 核对
j.w@(<=x Sa?ksD2IaB 87.trace 追查
Li/O Po__-xN>Q 88.audit sampling 审计抽样
v/68*,z[ 9F)
z4 89.error 误差
im9G,e g`vny )\7/ 90.expected error 预期误差
b&~4t/Vq `\gnl' 91.population 总体
2jg-
<acUKfpY 92.sampling risk 抽样风险
p?
7v$ev_ Y^8C)p9r 93.non- sampling risk 非抽样风险
juka0/ RrX[|GLSJ 94.sampling unit 抽样单位
86 W9rR [ sN EHf 95.statistical sampling 统计抽样
#(#Wv?r6 3DiLk=\~ 96.tolerable error 可容忍误差
P9^-6;'Y p^%YBY#,H 97.the risk of under reliance 信赖不足风险
)0"wB n>+mL"hs 98.the risk of over reliance 信赖过度风险
Xjo5
v*P u Rot@x r7Hc 99.the risk of incorrect rejection 误拒风险
2N~Fg^xB q3.j"WaP 100. the risk of incorrect acceptance 误受风险
Ox&P}P0f
*1p|5!4c 101.working trial balance 试算平衡表
-+ SF Cjqklb/ 102.index and cross-referencing 索引和交叉索引
xO^:_8=&: %{AO+u2i 103.cash receipt 现金收入
!MYSfPdS cC=[Saatsf 104.cash disbursement 现金支出
8jd;JPz@\ Sp@^XmX(S 105.bank statement 银行对账单
^?cz,N~ @ezH'y-v 106.bank reconciliation 银行存款余额调节表
@R/07&lBR 8oUpQcim 107.balance sheet date
资产负债表日
"!Uqcay- @&%'4j&+ 108.net realizable value 可变现净值
p7veQ`yNc x_|UPF 109.storeroom 仓库
,Sq/y~ vwjPmOjhS 110.sale invoice 销售发票
_LMM,!f M9V
q
-U18 111.price list 价目表
U=DmsnD, C8[&S&<_< 112.positive confirmation request 积极式询证函
%\D)u8} ,sA[)wP { 113.negative confirmation request 消极式询证函
$ACvV"b <,Ue
0 114.purchase requisition 请购单
S4^vpY
DeN tk!t
Y8j 115.receiving report 验收报告
xC*6vH]? o7J 116.gross margin 毛利
q*\x0"mS/ LQ(yScA@ 117.manufacturing overhead 制造费用
WFO4gB* O4r0R1VQM 118.material requisition 领料单
bSfpbo4( `tHvD=`m. 119.inventory-taking 存货盘点
: >6F+XZ
v1BDP<qU2 120.bond certificate 债券
ap&?r`Tu
)2V: 121.stock certificate 股票
)-0kb~;| [q/Abz'i 122.audit report 审计报告
h\5OrD@L *+j*{>E 123.entity 被审计单位
$^OvhnL/ lDOCmdt@N 124.addressee of the audit report 审计报告的收件人
7![,Q~Fy Qr^|:U!;[z 125.unqualified opinion 无保留意见
Fs{x(_LOr ,_Z5m; 126.qualified opinion 保留意见
*pAV2V(!23 #0ETY\}ZD 127.disclaimer of opinion 无法表示意见
\^ZlG. @\|
_ 128.adverse opinion 否定意见
y.WEj?EL NWM8[dI 查看《
注会考试《审计》中的128个英文单词(一) 》
Pa{%\dsv