61.assessed level of material misstatement risk 重大错报风险的评估水平
~+w'b7T,= V45A>#?U 62.simall business 小规模企业
Vb^P{F }jHS 63.accounting system
会计系统
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64.test of control 控制测试
\]RPxM:_> Q@]~O- 65.walk-through test 穿行测试
nvY3$ Ty u^.7zL+ 66.communication 沟通
k4:$LFw@ !9A6DWA E$ 67.flow chart 流程图
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审计证据
vbEAd)*S }j<:hDQP 70.substantive procedures 实质性程序
}-YM>q I/YBL 71.assertions 认定
zq]I"0Bi. )CgKZ" 72.esistence 存在
#dyz cbe&SxJ 73.occurrence 发生
cGF_|1` 0u[Vd:()v( 74.completeness 完整性
9C&Xs nk ay~c@RXW 75.rights and obligations 权利和义务
t~vOm +/xmxh$ $ 76.valuation and allocation 计价和分摊
'-9B`O,& [+,%T;d; 77.cutoff 截止
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D^d-R, ogD 8qrZ6J 78.accuracy 准确性
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z+3GzDLy r~f*aD 80.inspection 检查
QuFzj`( O3ij/8f 81.supervision of counting 监盘
r?cDyQE =QdHji/sB 82.observation 观察
r 0mA $D;/b+a 83.confirmation 函证
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c*! 86.vouch 核对
$MW-c*5a Buxn!s 87.trace 追查
w4:|Z@ I .T!R]n 88.audit sampling 审计抽样
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^5EG;[ YoC{ t&rY 89.error 误差
96a2G,c>V H]]UsY` 90.expected error 预期误差
k@}?!V*l ;Gf,I1d}{ 91.population 总体
o<1a]M| <R;t>~8x 92.sampling risk 抽样风险
to2#PXf]y aLo^f=S 93.non- sampling risk 非抽样风险
OV~]-5gau N}|<P[LW 94.sampling unit 抽样单位
/JcfAY X=1Po | 95.statistical sampling 统计抽样
?'xwr)v yuef84~ 96.tolerable error 可容忍误差
{fd/:B 7T e7O9q8b 97.the risk of under reliance 信赖不足风险
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%pJRu-D #7*{ $v 99.the risk of incorrect rejection 误拒风险
g+RgDt9 Rfx}[!<{N 100. the risk of incorrect acceptance 误受风险
w=;Jj7}L D4G*Wz8 101.working trial balance 试算平衡表
S6d&w6 ^ ,cwm:B@ 102.index and cross-referencing 索引和交叉索引
xs}3=&c( nt:d,H<p 103.cash receipt 现金收入
Y3 V9 5LX'fL7zU 104.cash disbursement 现金支出
[X&VxTxr i"_@iN0N 105.bank statement 银行对账单
+ g*s%^(E pYBY"r 106.bank reconciliation 银行存款余额调节表
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资产负债表日
~lQ<#*wl H[DBL 108.net realizable value 可变现净值
#,5v#|u|7 dRGgiQO 109.storeroom 仓库
FhFP M)[ *dpKo&y 110.sale invoice 销售发票
2FxrjA DX b=Ku 111.price list 价目表
ytyX:e" #wS/QrRE 112.positive confirmation request 积极式询证函
g;eoH w|G4c^KH 113.negative confirmation request 消极式询证函
U{Xx)l/o *RllKP Y) 114.purchase requisition 请购单
N3m~nEj 7i##g, 115.receiving report 验收报告
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2'-!9!C T\OpPSYbl 117.manufacturing overhead 制造费用
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_0Z8V[ 118.material requisition 领料单
]m=2 $mK nl/~7({ 119.inventory-taking 存货盘点
vwIP8z~< 0ME.O+ 120.bond certificate 债券
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A+$" ><DXT nt'x 121.stock certificate 股票
EHlkt,h* V+>.Gf 122.audit report 审计报告
"V>p +'ADN!(B_ 123.entity 被审计单位
x*a^msY% ]1dnp]r 124.addressee of the audit report 审计报告的收件人
>mCS`D8 di|5|bn7 125.unqualified opinion 无保留意见
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<#H5/Tq j1i<.,0g 126.qualified opinion 保留意见
%<rV~9: "yG*Kh7ur 127.disclaimer of opinion 无法表示意见
eZvG {Q/_I@m]. 128.adverse opinion 否定意见
\Pt_5.bTs[ VI(2/** 查看《
注会考试《审计》中的128个英文单词(一) 》
SUaXm#9