61.assessed level of material misstatement risk 重大错报风险的评估水平
Yj\yO(o/ ^)l@7XxD 62.simall business 小规模企业
T+h
{Aeg zEfD{I 63.accounting system
会计系统
~|C1$.- pw yl,A 64.test of control 控制测试
.G~5F- 8' QvN
<uxm 65.walk-through test 穿行测试
86F+N_>Z L.[uMuUa 66.communication 沟通
r.^X>? Ki6.'#%7 67.flow chart 流程图
Sr 4 7u{n _
D}b
68.reperformance of internal control 重新执行
$ow`)?sh 5)NBM7h 69.audit evidence
审计证据
WC*:\:mh 6G$tYfX 70.substantive procedures 实质性程序
H)a
C'M^ C*e[CP@u 71.assertions 认定
`f+g A B^~Bv!tHWr 72.esistence 存在
4S9,
tc& -L?%
o_ 73.occurrence 发生
rOr1H! L)Ar{*xC 74.completeness 完整性
@M^QhHs Sc3M#qm_ 75.rights and obligations 权利和义务
.hNw1~Fj @SG"t,5s 76.valuation and allocation 计价和分摊
T8TsKjqOZ >1pH 91c' 77.cutoff 截止
[Ms{J!^q #n)W 78.accuracy 准确性
Yf)|ws?! ]J=)pDrk 79.classification 分类
:42;c:8 5 SH$cn,3F8 80.inspection 检查
gJ8 c]2c tF g'RV{ 81.supervision of counting 监盘
u4M2Ec MGyB8( 82.observation 观察
rIfGmh%H [pFu
]^X 83.confirmation 函证
jTUf4&b- "M0l; 84.computation 计算
n9fA!Wic o/9LK 85.analytical procedures 分析程序
jP.b oj_u* jy@i(@Z 86.vouch 核对
v[DbhIXU v:Z4z6M- 87.trace 追查
/A))"D t:sq*d 88.audit sampling 审计抽样
bKJ7vXC05
~
9~\f 89.error 误差
\j})Kul [x
p,& 90.expected error 预期误差
n.XhK_6n]M P^<0d'( 91.population 总体
S{(p<%)[ P(gVF
|J? 92.sampling risk 抽样风险
\pD=Lv9 J1Ki2I= 93.non- sampling risk 非抽样风险
T\
}v$A03 QT= ,En 94.sampling unit 抽样单位
/<7C[^h{- DEQE7.]3 q 95.statistical sampling 统计抽样
69j~?w)^ ]\ 2RVDC 96.tolerable error 可容忍误差
O:^LQ m":SE? {{& 97.the risk of under reliance 信赖不足风险
.i&ZT}v3 mV*/zWh_ 98.the risk of over reliance 信赖过度风险
$n#Bi.A
j $FusDdCv3 99.the risk of incorrect rejection 误拒风险
P&%eIgAOL uGU
v~bE 100. the risk of incorrect acceptance 误受风险
mh#FYSp >AzWM
.r 101.working trial balance 试算平衡表
)x8;.@U sId(PT^ 102.index and cross-referencing 索引和交叉索引
mhi90J c bA<
AG* 103.cash receipt 现金收入
0+<eRR9- y
B4H3Q ) 104.cash disbursement 现金支出
24jtJC,7 }\u% )uZ 105.bank statement 银行对账单
ey\m)6A$ I' ! r 106.bank reconciliation 银行存款余额调节表
VwOG?5W/ b WbXh$ 107.balance sheet date
资产负债表日
o`\.I
&Ij .-KtB(t 108.net realizable value 可变现净值
p>:ef
<.i [l':G ] 109.storeroom 仓库
![@T iM H\| ]!8w5Z 110.sale invoice 销售发票
hH1lgc Wyq~:vU.S 111.price list 价目表
)W1(tEq59 rXY;m- 112.positive confirmation request 积极式询证函
Z%+BWS3YqY `D)Lzm R 113.negative confirmation request 消极式询证函
?AnjD8i
UK6xkra?# 114.purchase requisition 请购单
iIsE
Qh +:> J Z
$
115.receiving report 验收报告
^KkRF"
: V \6(d 116.gross margin 毛利
fimb]C I|x OQ(D5GR:4 117.manufacturing overhead 制造费用
nw0L1TP/J ]am~aJ|L
118.material requisition 领料单
Re*|$r# Bf5
&}2u 119.inventory-taking 存货盘点
8M^wuRn ?C
&x/2lt 120.bond certificate 债券
3ar=1_Ar
Y5ogi) 121.stock certificate 股票
k]?z~ p k7^R,.c@ 122.audit report 审计报告
,Z>wbMJig -B1YZ/.rz" 123.entity 被审计单位
T&r +G!2 8F zH
NG 124.addressee of the audit report 审计报告的收件人
{ITv&5?> )n7|?@5U 125.unqualified opinion 无保留意见
'h-3V8m^e ^
<qrM 126.qualified opinion 保留意见
vd}*_
d YywEZ?X 127.disclaimer of opinion 无法表示意见
dG&2,n'f fO].e"} 128.adverse opinion 否定意见
F`!TV(,bY U~a
WG\h#X 查看《
注会考试《审计》中的128个英文单词(一) 》
N-[n\}'