61.assessed level of material misstatement risk 重大错报风险的评估水平
3KFrVhB= | ,l=v`/ 62.simall business 小规模企业
_<F@(M5 W<N QUf[= 63.accounting system
会计系统
G%8)6m'3 b;`#Sea 64.test of control 控制测试
o p5^9`" `(Q_ 65y 65.walk-through test 穿行测试
VfC[U)w*vm C\2 >7 66.communication 沟通
m *bKy;'8 NT9- j#V 67.flow chart 流程图
_E<O+leWf dms:i)L2 68.reperformance of internal control 重新执行
WlRZ|. i2}=/ 69.audit evidence
审计证据
<\9Ijuq}k
h-+a;![ 70.substantive procedures 实质性程序
HD8"=7zJk IfmIX+t? 71.assertions 认定
q'AnI$! Z=Y_;dS9 72.esistence 存在
;/^]| k#:@fH4{PA 73.occurrence 发生
ocA'goI- {p*hN i)0 74.completeness 完整性
%)hIpxOrX b}?@syy8 75.rights and obligations 权利和义务
)"c]FI[} c>WpO Z, 76.valuation and allocation 计价和分摊
Gg pQ]rw )bCG]OM7
< 77.cutoff 截止
IU'!?XVo (zw=qbS& 78.accuracy 准确性
W
"\tkh2 `\4JwiPo 79.classification 分类
]T3BDgu%& )
3` 80.inspection 检查
seqF84
Xd< k
q}eUY] 81.supervision of counting 监盘
vLK\X$4 ?ZuD
_L-i 82.observation 观察
ND55`KT4 o|^?IQ7bpf 83.confirmation 函证
~ut& U G0;EbJ/& 84.computation 计算
wp]7Lx?F k"^t?\Q%vI 85.analytical procedures 分析程序
\`Ph=lJO Rqb{)
L
X* 86.vouch 核对
b6WC@j`*T 1l|A[G 87.trace 追查
AR+\uD=\I- U3|&Jee 88.audit sampling 审计抽样
C>`.J_N N9JgV,` 89.error 误差
*/5<L99v ofPF} 90.expected error 预期误差
?;r8SowZ7 =6Kv`
91.population 总体
4<3?al& {7Gx9( 92.sampling risk 抽样风险
x,w`OMQ}c \{MrQ2
jd 93.non- sampling risk 非抽样风险
+.gf]| Q&.IlVB[ 94.sampling unit 抽样单位
_L:i=.hxN s7UhC.>'@ 95.statistical sampling 统计抽样
r_V2 J{B sx-Hw4.a" 96.tolerable error 可容忍误差
2
*-ENW2 -|k&L}\OB0 97.the risk of under reliance 信赖不足风险
~*PK080N} '!yS72{$2 98.the risk of over reliance 信赖过度风险
Ah" 'hFY X8,7_D$ 99.the risk of incorrect rejection 误拒风险
[N+ m5{tT _86*.3fQG 100. the risk of incorrect acceptance 误受风险
LpiHoavv IB#iJ#, 101.working trial balance 试算平衡表
x'=3&vc4 J2oWssw" 102.index and cross-referencing 索引和交叉索引
*b6I%MZn ~3'OiIw1@ 103.cash receipt 现金收入
!Hd
vCYB> XYK1-m}2 104.cash disbursement 现金支出
zU4V^N' ax72e hL} 105.bank statement 银行对账单
0U~;%N+lv d Y:|Ef|v( 106.bank reconciliation 银行存款余额调节表
56bud3CVs ]e@0T
{! 107.balance sheet date
资产负债表日
c4ZuW_&: 5M<'A= 108.net realizable value 可变现净值
x!"SD3r=4> $TD~k; 109.storeroom 仓库
+&7[lsD*
7g A08M[O 110.sale invoice 销售发票
s.R-<Y3 >op:0on]} 111.price list 价目表
z_:eM7]jv }XGMa?WR 112.positive confirmation request 积极式询证函
96"yNqBf !cEbzb 113.negative confirmation request 消极式询证函
H{\.g=01 S'
(cqO}=F 114.purchase requisition 请购单
0kNe?Xi Z>(r9R3{ 115.receiving report 验收报告
"EcX_> *PSvHXNi 116.gross margin 毛利
sJ))<,e5I kf%&d}2to 117.manufacturing overhead 制造费用
|
((1V^ '%zN 118.material requisition 领料单
]>R`
;"( aN^]bs?R 119.inventory-taking 存货盘点
*#&k+{a^2 qj~flw1: 120.bond certificate 债券
<*s"e)XeqF &a%WM 121.stock certificate 股票
YG0Px Zmi ..t,
LU@| 122.audit report 审计报告
nS_Ta _BZ1Vnv 123.entity 被审计单位
&8[ZN$Xe" G(U 9rJ9 124.addressee of the audit report 审计报告的收件人
{]wIM^$6+ ?z2jk 125.unqualified opinion 无保留意见
B.89_!/:p r4O|() 126.qualified opinion 保留意见
"z
rA`` $> "J"IX 127.disclaimer of opinion 无法表示意见
6g5PM4\ &49u5&TiP 128.adverse opinion 否定意见
yXJ]U
\ % v8ba~ 查看《
注会考试《审计》中的128个英文单词(一) 》
!M