61.assessed level of material misstatement risk 重大错报风险的评估水平
d_?Zr`: AB|VO4-? 62.simall business 小规模企业
"ih>T^| fylA0{ 63.accounting system
会计系统
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:MaAT< 64.test of control 控制测试
~9ls~$+* {p_vR/yN 65.walk-through test 穿行测试
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hZ / ug3lMN4UX 67.flow chart 流程图
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&[WE7wf 68.reperformance of internal control 重新执行
CCvBE, ux ~b<4>"7y. 69.audit evidence
审计证据
QRG)~ u:u 7|\q 70.substantive procedures 实质性程序
v]Q_ zxmI/]3+/ 71.assertions 认定
PC(iqL8r ~^5n$jq 72.esistence 存在
4a50w:Jy] rZCAj 73.occurrence 发生
IqJ=\ $j2)_(<A%Q 74.completeness 完整性
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"IY#% 75.rights and obligations 权利和义务
d`][1rZk sTstc+w 76.valuation and allocation 计价和分摊
w\;9&;; 7a_n\]t465 77.cutoff 截止
!U~#H_ v2X0Px_ 78.accuracy 准确性
}eRG$)' z ex.0OT; 79.classification 分类
>(4S `}K nKJ7K8) 80.inspection 检查
)0V]G{QN ymVd94L 81.supervision of counting 监盘
EKJ4_kkjM tnbs]6 82.observation 观察
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nR(>d 83.confirmation 函证
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KK3xz*W0 w*kFtNBfU 85.analytical procedures 分析程序
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86.vouch 核对
DH*|>m& ]8nm9qmF< 87.trace 追查
n\al}KG Zd/~ *ZA 88.audit sampling 审计抽样
_q}%!#4 =QO[zke: 89.error 误差
(G!J== XFAt\g 90.expected error 预期误差
BQ)43Rr> 4J|t} 91.population 总体
|3o@IuGt ;9\0x 92.sampling risk 抽样风险
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&b8D'XQu ~?+m=\ 95.statistical sampling 统计抽样
Io X9yGq q)i(wEdUZ 96.tolerable error 可容忍误差
`g1~ya(MC 3<E$m* 97.the risk of under reliance 信赖不足风险
w'>v@`y )BrqE uX@" 98.the risk of over reliance 信赖过度风险
g o Z# <xNM@!'\h 99.the risk of incorrect rejection 误拒风险
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X*):N] R7b*(33 101.working trial balance 试算平衡表
$^ 3 f}IzA )q-!5^ak 102.index and cross-referencing 索引和交叉索引
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>dXd)T :HQ/vVw'"9 105.bank statement 银行对账单
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yRJ 106.bank reconciliation 银行存款余额调节表
KPqI( 9>P(eN 107.balance sheet date
资产负债表日
)j*qGsOg Z:Am\7 I 108.net realizable value 可变现净值
@h3)!#\N @>ZjeDG> 109.storeroom 仓库
>f/g:[ w!M ^p&T7 110.sale invoice 销售发票
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yp/*@8%_E zb$U'D_-f 112.positive confirmation request 积极式询证函
n\Nl2u& m u9(AT>HxT 113.negative confirmation request 消极式询证函
WRM}gWv* {}e IpK,+ 114.purchase requisition 请购单
0<k!F3= w:v:znQrW 115.receiving report 验收报告
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x$I>e 116.gross margin 毛利
5Bk &rKhB-18) 117.manufacturing overhead 制造费用
Yd'ke,Je LPF?\mf ^4 118.material requisition 领料单
y0]O 6.{ +=4b5*+qG 119.inventory-taking 存货盘点
4Rq"xYGXh hI0l2OE 120.bond certificate 债券
k=}hY+/= Hy'&x?F6 121.stock certificate 股票
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e+U o-CO V-0Y~T 124.addressee of the audit report 审计报告的收件人
jL&F7itP AaVlNjB 125.unqualified opinion 无保留意见
j/&7L@Y fJKOuFK 126.qualified opinion 保留意见
.rHO7c,P~ F_`Gs8-VH 127.disclaimer of opinion 无法表示意见
tTal<4 `N+ P, 128.adverse opinion 否定意见
Vv]mME@ pm+[,u!i 查看《
注会考试《审计》中的128个英文单词(一) 》
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