61.assessed level of material misstatement risk 重大错报风险的评估水平
mI5!rrRD| D+y?KihE 62.simall business 小规模企业
#U.6HBuQa 1AQy8n*
63.accounting system
会计系统
w%- S5# i?f;C_w 64.test of control 控制测试
Mk}*ze0% eIQ@){lJ-] 65.walk-through test 穿行测试
.0p'G}1 lYS*{i1^ ' 66.communication 沟通
Xn02p,, m]Mm(7v( 67.flow chart 流程图
/Ow@CB r?/!VO-*N 68.reperformance of internal control 重新执行
A45!hhf %e(DPX 69.audit evidence
审计证据
Z29aRi b8!
70.substantive procedures 实质性程序
EAlLxXDDh m .R**g 71.assertions 认定
]q/USVj{ (wf3HEb_ 72.esistence 存在
`%*`rtZ+H. 0cq
<!{d 73.occurrence 发生
J3$@: S' 8`_tnARIX 74.completeness 完整性
xtut S biENRJQ. 75.rights and obligations 权利和义务
9 dK` V3ExS1fNf 76.valuation and allocation 计价和分摊
:QC |N@C nO#x" 77.cutoff 截止
<`WcI`IAb y-{?0mLq 78.accuracy 准确性
R{pF IyR vRH2[{KQ9 79.classification 分类
7"1]5\p^g EI496bsRHm 80.inspection 检查
WEtPIHruyt AcHeZb8b 81.supervision of counting 监盘
L_o/fTz4 ""
*g\ 82.observation 观察
M 0$E_* L3A2A 83.confirmation 函证
U+zntB
qfjUJ/ 84.computation 计算
k U0.:Gcc +!ZfJZls 85.analytical procedures 分析程序
zbgGK7 MG~bDM4 86.vouch 核对
';v1AX}5q _fSBb< 87.trace 追查
]r
'D /EuH2cy$l 88.audit sampling 审计抽样
;]@Pm<f zO@>)@~ 89.error 误差
HiBI0)N} ("{"8 90.expected error 预期误差
lB.n5G vmh>|N4a7 91.population 总体
P](8Qrl 20}w.V 92.sampling risk 抽样风险
2[qoqd( Vf<q-3q 93.non- sampling risk 非抽样风险
4-I7"pW5 EWQLLH "h 94.sampling unit 抽样单位
|>Fz:b d 3_`)QYU' 95.statistical sampling 统计抽样
XUnw*3tPJ (L yK o 96.tolerable error 可容忍误差
#2Iag'4T IUNr<w< 97.the risk of under reliance 信赖不足风险
9Q!Z9n"8~) _3< P(w{ 98.the risk of over reliance 信赖过度风险
)@P*F)g~ :(wFNK/0{ 99.the risk of incorrect rejection 误拒风险
BMdZd5!p& dFA1nn6{ 100. the risk of incorrect acceptance 误受风险
y#th&YC_b -m@PqJF^ 101.working trial balance 试算平衡表
pWq+`|l$ !0vLSF= 102.index and cross-referencing 索引和交叉索引
TiF+rA{t ;FW <% 103.cash receipt 现金收入
-e_op'` W6_ rSVm 104.cash disbursement 现金支出
.
FC+ >\w]i*% 105.bank statement 银行对账单
'#h ORQB \KzJNCOT 106.bank reconciliation 银行存款余额调节表
;8dffsyq >^GV
#z 107.balance sheet date
资产负债表日
=,h'}(z_ 4 Yv:\c 108.net realizable value 可变现净值
^;rjs|`K# qDYNY` 109.storeroom 仓库
,.}
%\GhY ' QMcQvU 110.sale invoice 销售发票
vhAgX0k }WaZ+Mdg\ 111.price list 价目表
p$qk\efv*4 OM{^F=Ap 112.positive confirmation request 积极式询证函
k!}
(a0h Y;%LwDC 113.negative confirmation request 消极式询证函
(CY D]n ~LZrhwVj$ 114.purchase requisition 请购单
gPT_}#_GxM =&,T@5&-= 115.receiving report 验收报告
a :cfr*IsK 1{1mL-I; 116.gross margin 毛利
cyh;1Q ][XCpJ)8 117.manufacturing overhead 制造费用
$FZcvo3@*S ZoCk]hk 118.material requisition 领料单
Fzn! vN~joQ=d 119.inventory-taking 存货盘点
j9-.bGtm?. FL&L$#X 120.bond certificate 债券
i<q_d7-W' ~4xn^.w 121.stock certificate 股票
CBz=-Xr E!>MJlA:k6 122.audit report 审计报告
8m#y>` 90ov[|MkM 123.entity 被审计单位
\XfLTv D z[,; 124.addressee of the audit report 审计报告的收件人
&!FI!T
-WH .B'ws/%5\ 125.unqualified opinion 无保留意见
[jGE{<Je b'vIX<
g 126.qualified opinion 保留意见
d ]#`?} $bN_0s0:' 127.disclaimer of opinion 无法表示意见
s{4
2_O?,c &'?Hh( 128.adverse opinion 否定意见
M'T[L%AP 5,\|XQA5! 查看《
注会考试《审计》中的128个英文单词(一) 》
H29vuGQjq