61.assessed level of material misstatement risk 重大错报风险的评估水平
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)e`9U.C 62.simall business 小规模企业
r0lI&25w 7qOkv1.}0 63.accounting system
会计系统
iv6G9e{cx U+ik& R# 64.test of control 控制测试
D})/2O p |UWIV 65.walk-through test 穿行测试
C=q&S6/+ iJOG"gI& 66.communication 沟通
l9=Ka{$^* $p0D9mF 67.flow chart 流程图
kwT)j(pp< 6V1oZ-:} 68.reperformance of internal control 重新执行
CkNR{?S /4pYhJ8S 69.audit evidence
审计证据
e.DN,rhqI z[QDJMt> 70.substantive procedures 实质性程序
9=]HOUn #TR!x,Hc 71.assertions 认定
BF gxa#De nKr'cb 72.esistence 存在
x,10o *qSvSY* 73.occurrence 发生
{Hl(t$3V` a]V8F&)g# 74.completeness 完整性
<_|@~^u >W-xDzJry 75.rights and obligations 权利和义务
yLfyLyO L f['lY1#V1 76.valuation and allocation 计价和分摊
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- =UK:83R( 77.cutoff 截止
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ie-G@< 78.accuracy 准确性
_zM?"16I} ^K1mh9O 79.classification 分类
r`6f Kn5C 80.inspection 检查
cRr3!<EZ e\[q3J 81.supervision of counting 监盘
l6w\E=K Wc+(xk 82.observation 观察
gvo98Id 2(3Q#3V 83.confirmation 函证
i_AD3Jrs Hkia&nz'3 84.computation 计算
*'aJO}$ ZZ^A&%E(a 85.analytical procedures 分析程序
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F!xZ6X8 86.vouch 核对
z5iCQ4C< !BkE-9v?w 87.trace 追查
PP'5ANK v}t{*P 88.audit sampling 审计抽样
F3!@|/<w N-F&=u} 89.error 误差
FN!?o:|( L{>rN`{ 90.expected error 预期误差
]6`K RbxQTM_:M 91.population 总体
<HRPloVKo w)vpo/? 92.sampling risk 抽样风险
t-C|x)J+ 'G % ]/'_U 93.non- sampling risk 非抽样风险
k&t.(r\ 2Q@na@s 94.sampling unit 抽样单位
=GP L>a& 8h|} Q _ 95.statistical sampling 统计抽样
R||$Rfe +0ukLc@ 96.tolerable error 可容忍误差
A#I&&qZ 'J&R=MD 97.the risk of under reliance 信赖不足风险
^vG<Ma.yk jsgDJ} 98.the risk of over reliance 信赖过度风险
<eSg%6z Rh"O$K~ 99.the risk of incorrect rejection 误拒风险
B:v_5e\f@ Hc\@{17 100. the risk of incorrect acceptance 误受风险
Q!IqvmO ;rL1[qwk 101.working trial balance 试算平衡表
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UJL'4 t/ _ti^i\8~ 103.cash receipt 现金收入
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_ 104.cash disbursement 现金支出
V!]|u ^4I hC<E4+5., 105.bank statement 银行对账单
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=eW4?9Uq 106.bank reconciliation 银行存款余额调节表
4NaT@68p \oxf_4X 107.balance sheet date
资产负债表日
[Pp#r&4H M8Bp-_ 108.net realizable value 可变现净值
VK*H1EH1 h0~<(3zC 109.storeroom 仓库
o+}1M ak:f4dEd 110.sale invoice 销售发票
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111.price list 价目表
pl,XS6mB @Q ~;@M 112.positive confirmation request 积极式询证函
X04LAYY_u V :5aq.o! 113.negative confirmation request 消极式询证函
P;gd!Yl<- \A\?7#9\ 114.purchase requisition 请购单
a|t{1]^w` c1_Zi 115.receiving report 验收报告
xgNV0;g, 6A>bm{`c: 116.gross margin 毛利
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yF|yZ{ 5'{QMnfB 119.inventory-taking 存货盘点
V{>;Z vj1R vzSjfv 120.bond certificate 债券
k{X+Y6'ku J]S6%omp> 121.stock certificate 股票
#]Do_Z 69ycP( 122.audit report 审计报告
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G ;&?ITV 123.entity 被审计单位
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E}XQd SZtSUt(ss 124.addressee of the audit report 审计报告的收件人
lQ[JA[ Ty!V)i 125.unqualified opinion 无保留意见
dR,a0+! $OGMw+$C^ 126.qualified opinion 保留意见
U/v)6:j)4R fyx Q{J 127.disclaimer of opinion 无法表示意见
L4u.cHJ}0 Pq-@waH3 128.adverse opinion 否定意见
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T 查看《
注会考试《审计》中的128个英文单词(一) 》
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