61.assessed level of material misstatement risk 重大错报风险的评估水平
pA%XqG*=Y OLUQjvnU 62.simall business 小规模企业
WLW'. *T"JO| 63.accounting system
会计系统
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8 kF.!U/C 64.test of control 控制测试
]2(vO0~ sY+U$BYB> 65.walk-through test 穿行测试
[]:;8fY Y,RED5]t 66.communication 沟通
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3":ef|w] 67.flow chart 流程图
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UKKy2r. 68.reperformance of internal control 重新执行
F,Y,0f@4U9 !Rk1q&U5 69.audit evidence
审计证据
^I3cU'X 7)$U>|= 70.substantive procedures 实质性程序
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; 71.assertions 认定
.o91^jt 8v@6 &ras@ 72.esistence 存在
r \H+=2E' #q`[(`Bx 73.occurrence 发生
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5 d vpXC5|9U 74.completeness 完整性
\kcJF'JFA0 <J-bDcp 75.rights and obligations 权利和义务
C-d|;R}Ww Af1izS3 76.valuation and allocation 计价和分摊
E@TX>M-& R 5 47 77.cutoff 截止
r_p9YS@I #\N?ka}! 78.accuracy 准确性
'EU{%\qM _ _cJ+%e 79.classification 分类
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?Jr8 pxjN\q 80.inspection 检查
IK5FSN]s/ /_y%b.f^ 81.supervision of counting 监盘
&i"33.#] UfjLNe}wA 82.observation 观察
NCYN .@J E9pKR+P 83.confirmation 函证
TEz)d= 0i\ol9,bf 84.computation 计算
5r"BavA %y.9S=,v, 85.analytical procedures 分析程序
/tRzb8` loN!&YceW 86.vouch 核对
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T;|VDk @QI]P{ 87.trace 追查
y _J~n 9R c:I1XC 88.audit sampling 审计抽样
S+H#^WSt /+4Dq4{t) 89.error 误差
Ag}V>i' 9qD/q?Hh$ 90.expected error 预期误差
/]%,C I8HUH*|)n 91.population 总体
"wL~E Si 0h!2--Aur 92.sampling risk 抽样风险
LinARMPv hu~02v5 93.non- sampling risk 非抽样风险
*V#v6r7<Y/ Fn$/ K 94.sampling unit 抽样单位
C>7Mx{ !H 'D%No!+Py 95.statistical sampling 统计抽样
>0)E\_ u .vNfbYH( 96.tolerable error 可容忍误差
{YZ)IaqZ X5 lB],t"= 97.the risk of under reliance 信赖不足风险
vM~/|)^0sW 'KpCPOhfR 98.the risk of over reliance 信赖过度风险
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T~8` {^ 99.the risk of incorrect rejection 误拒风险
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L]B]~Tw 100. the risk of incorrect acceptance 误受风险
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u; 101.working trial balance 试算平衡表
St,IWOmq" FW#Lf]FJ 102.index and cross-referencing 索引和交叉索引
AKx\U?ei7 +EG.p 103.cash receipt 现金收入
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&BqZ& }@@1N3nnxV 104.cash disbursement 现金支出
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W#e:r z8= 6`NsX 106.bank reconciliation 银行存款余额调节表
vtR<(tOu@ ;knSn$ 107.balance sheet date
资产负债表日
+<:p`% !f)'+_d 108.net realizable value 可变现净值
R- `{W:S cgYMo{R3 109.storeroom 仓库
0VoC|,$U ~FZLA} 110.sale invoice 销售发票
PNT.9 *d @`}'P115@ 111.price list 价目表
<WaiJy? tt|U,o 112.positive confirmation request 积极式询证函
1}S_CR4XBs 4}580mBc 113.negative confirmation request 消极式询证函
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y|%wym (n"M) 114.purchase requisition 请购单
~SM2W% 3I:DL#f 115.receiving report 验收报告
j])iyn~-Ke @pytHN8( $ 116.gross margin 毛利
":]O3 D{r Uw61X>y= 117.manufacturing overhead 制造费用
zF)_t S ~l6e&J 118.material requisition 领料单
g?j"d{.9t &o4L;A#& 119.inventory-taking 存货盘点
m{%_5 nW l[ @\!;| 120.bond certificate 债券
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dUb(C1h "j$}'uK< 122.audit report 审计报告
0)ST_2Ci KN}[N+V> 123.entity 被审计单位
7MGc+M(p 7{<F6F^P 124.addressee of the audit report 审计报告的收件人
MIR17%G }ZYK3F 125.unqualified opinion 无保留意见
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%xK-z,V 126.qualified opinion 保留意见
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zZiB`% 127.disclaimer of opinion 无法表示意见
*ac#wEd HNh=igu 128.adverse opinion 否定意见
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vW|Iq 查看《
注会考试《审计》中的128个英文单词(一) 》
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