61.assessed level of material misstatement risk 重大错报风险的评估水平
pC-OZ0 ~\ f^L?m 62.simall business 小规模企业
i7V~LO:gq w|C~{ 63.accounting system
会计系统
7VcVI? ? Ef.4.iDJrR 64.test of control 控制测试
\]xYV}(FO 4Z}{hc\J 65.walk-through test 穿行测试
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T;@>O^ 66.communication 沟通
sE6J:m( SWpUVZyd 67.flow chart 流程图
|@.<}/ N_D+d4@ 68.reperformance of internal control 重新执行
p'~5[JR: C`wI6! 69.audit evidence
审计证据
VU9P\|c@< #~;8#!X 70.substantive procedures 实质性程序
'qAfei'] P*`xiTA 71.assertions 认定
Cg pT(E\E 9Z'eBp 72.esistence 存在
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&? &Fjilx'k 73.occurrence 发生
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$I> 493i*j5r)l 74.completeness 完整性
\_nmfTr!K Y,btL'[W 75.rights and obligations 权利和义务
mndl~/ v&2@<I> 76.valuation and allocation 计价和分摊
mwH!:f od*Z$Hb>' 77.cutoff 截止
@T1+b"TC p"IS"k% 78.accuracy 准确性
?K {1S '%C.([ 79.classification 分类
^alZ\!B8 E5G"QnxR>N 80.inspection 检查
(M,VwwN Fx5d@WNa> 81.supervision of counting 监盘
PlH`(n# p''"E$B/( 82.observation 观察
jUvA<r ,, %:vK+V 83.confirmation 函证
#Jz&9I<OKx ) Zo_6% 84.computation 计算
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l3$ 85.analytical procedures 分析程序
qlITQKGG Q4Fq=kTE 86.vouch 核对
wZ8 MhE aroVyUs3j 87.trace 追查
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Y) D%UZ'bHN* 88.audit sampling 审计抽样
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E8_Le $n Sh[{ 90.expected error 预期误差
in#]3QGV lkH;N<U 91.population 总体
dIpW!Pj^ %M#?cmt 92.sampling risk 抽样风险
|F@xwfgb w&yGYHg 93.non- sampling risk 非抽样风险
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| dMs||&|& 94.sampling unit 抽样单位
]]=fA 4( 0T#xM( q[K 95.statistical sampling 统计抽样
DwmU fZp Fiu!!M6 96.tolerable error 可容忍误差
p^igscPF6 (e>Rot0 97.the risk of under reliance 信赖不足风险
#3K,V8( \DU^idp# 98.the risk of over reliance 信赖过度风险
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T Ft;u\KT 100. the risk of incorrect acceptance 误受风险
6Z&u 8HFXxpt[G 101.working trial balance 试算平衡表
poQdI?ed, + sywgb) 102.index and cross-referencing 索引和交叉索引
hkwa ""- %8bzs?QI 103.cash receipt 现金收入
ihiuSF<NaQ :Wg-@d 104.cash disbursement 现金支出
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inPE/Ux UV']NHh 107.balance sheet date
资产负债表日
nx-1* uKbHFF 108.net realizable value 可变现净值
Q^lQi\[ <r<Dmn|\a 109.storeroom 仓库
dv'E:R(a &IRA=nJ 110.sale invoice 销售发票
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111.price list 价目表
7Ai o`&^ 6Q2orn[ 112.positive confirmation request 积极式询证函
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NtY*sUKRD _{e&@d 115.receiving report 验收报告
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j `6Ureui2? 117.manufacturing overhead 制造费用
,u}<Ws8N =w^TcV 118.material requisition 领料单
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119.inventory-taking 存货盘点
k,,!P"" 6z#lN>Y-` 120.bond certificate 债券
b JfD\ bQwdgc),s{ 121.stock certificate 股票
+{xMIl_ 2{t)DUs 122.audit report 审计报告
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.b; +p}= H]_WFiW-9 123.entity 被审计单位
sDLS*467 k42b:W5% 124.addressee of the audit report 审计报告的收件人
xLx"*jyL `'p`PyMt` 125.unqualified opinion 无保留意见
q
yg*n>nt })20Zld}a 126.qualified opinion 保留意见
uAu( +zV2 J3;Tm~KJ_ 127.disclaimer of opinion 无法表示意见
V@vhj R4r\ #)GW}U]X 128.adverse opinion 否定意见
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D:83h{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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