61.assessed level of material misstatement risk 重大错报风险的评估水平
3db ,6R _~V7m 62.simall business 小规模企业
4FSA:]o- QHOA__? 63.accounting system
会计系统
jo 0
d# +>3XJlZV 64.test of control 控制测试
cQ(zBf A&EVzmj-+X 65.walk-through test 穿行测试
x\taG.'zX ~uy{6U{&I 66.communication 沟通
gc``z9@Xg `x=W)o
} 67.flow chart 流程图
`-a](0QU AX6z4G 68.reperformance of internal control 重新执行
%:i; eUKR Q9,H0r-% 69.audit evidence
审计证据
k#mQLv GJ YXCi 70.substantive procedures 实质性程序
n0|oV(0FE V1y" 71.assertions 认定
5(
BB`) MmUtBT 72.esistence 存在
{Up@\M ?,G
CR1|4 73.occurrence 发生
hP1}Do j{k]8sI,H] 74.completeness 完整性
nnr
g^F cp D=9k!*K 75.rights and obligations 权利和义务
D7q%rO|F' qKoD*cl)Za 76.valuation and allocation 计价和分摊
Vl=!^T}l+ q\+khy,k 77.cutoff 截止
hcWYz qm RdO
R 78.accuracy 准确性
U*Q1(C +?"N5%a%F 79.classification 分类
\:>GF-Z( b{T". @b 80.inspection 检查
Xvy3D@o c6 O1Z\M@\ 81.supervision of counting 监盘
5]C}04
4 -+1_ 1! 82.observation 观察
P#e1? Hn~=O8/2 83.confirmation 函证
Djv0]Sm^! _i@{:v 84.computation 计算
21(8/F ~{ &.
dC% 85.analytical procedures 分析程序
CM$q{;y ]J<2a`IK! 86.vouch 核对
<*D{uMw h7],/? s 87.trace 追查
~Sq
!P kjCXP 88.audit sampling 审计抽样
ii0{$}eoh NBLiwL37{ 89.error 误差
w5j6RQml f~U~f}Uw4 90.expected error 预期误差
&yu3nA:7D ~!PAs
_O 91.population 总体
BGk>:Z` /-Saz29f^Q 92.sampling risk 抽样风险
)C?bb$
G PwF
1Pr`r 93.non- sampling risk 非抽样风险
N0Y$QWr_$ _(#HQd,i 94.sampling unit 抽样单位
{zTo[i +
F{hFuHV 95.statistical sampling 统计抽样
HR.^
y$IE :5Y
yI.T 96.tolerable error 可容忍误差
C*+gQeK rV
yw1D 97.the risk of under reliance 信赖不足风险
&sFEe<
'hEv
W 98.the risk of over reliance 信赖过度风险
&m=GkK & XS2q0-x 99.the risk of incorrect rejection 误拒风险
}rW
Ea^ hxCSE$f4 100. the risk of incorrect acceptance 误受风险
tl:V8sYTP -?jI{].:8 101.working trial balance 试算平衡表
&U_YDUQ'L tHhau.! 102.index and cross-referencing 索引和交叉索引
\a_75^2 gD13(G98 103.cash receipt 现金收入
7H$I9e |4$.mb.
104.cash disbursement 现金支出
h/)kd3$*' >9WJa 5{ 105.bank statement 银行对账单
n\-nBrVSf oFO)28
Btv 106.bank reconciliation 银行存款余额调节表
.Yw {D6p?TL+ 107.balance sheet date
资产负债表日
ce3UB~Q e;|:W A 108.net realizable value 可变现净值
3"*tP+H |S0w>VH> 109.storeroom 仓库
0XcH O/(QLgUr 110.sale invoice 销售发票
Fjs:rZ#{ (G>S`B 111.price list 价目表
b7^Db6qu ab}Kt($ 112.positive confirmation request 积极式询证函
p#\JKx BR*'SF\T 113.negative confirmation request 消极式询证函
H%nA"- |
w{}h6a 114.purchase requisition 请购单
}Wk^7[Y xJ$/#UdP 115.receiving report 验收报告
F@%`(/^TA VRb+-T7" 116.gross margin 毛利
46^9O
5J wV604eO( 117.manufacturing overhead 制造费用
OV"uIY[%8V ?Z0NHy;5 118.material requisition 领料单
{
R`"Nk g3Xa b 119.inventory-taking 存货盘点
Nv~H797B u~C,x3yr 120.bond certificate 债券
ir{li?kV @TQzF-%#7 121.stock certificate 股票
h7P<3m} QX`T-)T e 122.audit report 审计报告
rA\6y6dFs FxFRrRRH@ 123.entity 被审计单位
[
,&O FwjmC%iY 124.addressee of the audit report 审计报告的收件人
tl=H9w&@ *QGyF`Go{ 125.unqualified opinion 无保留意见
0Ym_l?]m[ @Y&UP 126.qualified opinion 保留意见
TwI'}J|w .eHOG]H 127.disclaimer of opinion 无法表示意见
z@8W ^[6S]Ft( 128.adverse opinion 否定意见
Gp9:#L! {@&%Bq*& 查看《
注会考试《审计》中的128个英文单词(一) 》
+T/T \[