61.assessed level of material misstatement risk 重大错报风险的评估水平
7#XzrT] 4Z*/WsCv 62.simall business 小规模企业
sRs>"zAg ?}oFg#m-<L 63.accounting system
会计系统
q~3>R=t **%37 64.test of control 控制测试
.#gzP2 [q Ui~>SN>s 65.walk-through test 穿行测试
kP:!/g N8jIMb'< 66.communication 沟通
#mdc [. +7Gwg 67.flow chart 流程图
)nkY_'BV ^qs $v06 68.reperformance of internal control 重新执行
SUiOJ[5, [txE .7p 69.audit evidence
审计证据
pi(m7Ci" (.:e,l{U% 70.substantive procedures 实质性程序
V[LglPt Q
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dO'(2J8 <'u'#E@"sl 72.esistence 存在
?,z}%p cuX)8+ 73.occurrence 发生
Nn6%9PX_) * 4'"2" 74.completeness 完整性
HMXE$d=[ x2xRBkRg= 75.rights and obligations 权利和义务
C|bET 6nn*]|7 76.valuation and allocation 计价和分摊
/~1+i'7V., )~>YH*g 77.cutoff 截止
1MFbQs^ }BEB1Q}L 78.accuracy 准确性
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) \bXa&Lq 79.classification 分类
10&8-p1/mc Rq -ZL{LR7 80.inspection 检查
pglVR </ )%TmAaj9d 81.supervision of counting 监盘
:gv"M8AP U{mYTN*:j$ 82.observation 观察
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X _`X:jj> 83.confirmation 函证
+ {]j]OP iZmcI;?u 84.computation 计算
>P(.:_^p HS$r8`S?) 85.analytical procedures 分析程序
C!gZN9- Ry&6p>- 86.vouch 核对
jXJyc'm7 u8^lB7!e/ 87.trace 追查
[E_9V%^ 4+n\k 88.audit sampling 审计抽样
;uW FHc5@B TeQV?ZQ#} 89.error 误差
rv;3~'V S:}7q2: 90.expected error 预期误差
4H/OBR 0RfZEG) 91.population 总体
crCJrN= MV"=19] 92.sampling risk 抽样风险
]~-r}`] }H2R3icE 93.non- sampling risk 非抽样风险
lZ0 =;I f$( e\++ 94.sampling unit 抽样单位
ooGM$U xw%0>K[ 95.statistical sampling 统计抽样
7)m9"InDI f1? >h\F8 96.tolerable error 可容忍误差
XW9!p.*.U A&{Nh` q 97.the risk of under reliance 信赖不足风险
2%1hdA< [QTV9 98.the risk of over reliance 信赖过度风险
?2a $*( k)u[0} 99.the risk of incorrect rejection 误拒风险
sLFl!jX Ac6=(B 100. the risk of incorrect acceptance 误受风险
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'qi}|I 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
k9R9Nz|J J,G
lIv.A 103.cash receipt 现金收入
QJNFA}*> =41xkAMnk 104.cash disbursement 现金支出
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9j@N77 TC. ,V_ 105.bank statement 银行对账单
R]dg_Da ^aQ"E9 106.bank reconciliation 银行存款余额调节表
ijcm2FJcG $(
)>g>% 107.balance sheet date
资产负债表日
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[w-?f l%ZhA=TKQ 108.net realizable value 可变现净值
tkhCw/ 5f /`Q 109.storeroom 仓库
VL^EHb7 >/\'zi]L 110.sale invoice 销售发票
iE{&*.q_}> @;kSx":b 111.price list 价目表
BY*Q_Et !W0v >p 112.positive confirmation request 积极式询证函
Al'3? >7r!~+B"9' 113.negative confirmation request 消极式询证函
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1 pr~ S'14hk< 114.purchase requisition 请购单
"KlwA.7/ %SI'BJ 115.receiving report 验收报告
g>sSS8RO zQA`/&=Y 116.gross margin 毛利
AS,%RN^. ] - .aL 117.manufacturing overhead 制造费用
mq[ug> 9l,oP? 118.material requisition 领料单
:]c3|J +RXoi2"-q@ 119.inventory-taking 存货盘点
aT<q=DO >+waX"e 120.bond certificate 债券
6RM/GM 1cGmg1U; 121.stock certificate 股票
~Z+%d9ode GL JMP^p 122.audit report 审计报告
F"<vaqT2 <Qq*p 123.entity 被审计单位
j9,P/K$:w OTp]Xe/ 124.addressee of the audit report 审计报告的收件人
FqifriLN b\ PgVBf9 125.unqualified opinion 无保留意见
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8*y;# IAEAhqp 126.qualified opinion 保留意见
nie% eC&U ExM,g' 7 127.disclaimer of opinion 无法表示意见
fatf*}eln Bf:Q2slqI 128.adverse opinion 否定意见
a>)f=uS 8[>zG2 查看《
注会考试《审计》中的128个英文单词(一) 》
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