61.assessed level of material misstatement risk 重大错报风险的评估水平
,AnD%#o zYzV!s2^ 62.simall business 小规模企业
4en3yA0.w BqNsW
(+ 63.accounting system
会计系统
wn"}<ka d]DV\*v 64.test of control 控制测试
Fi``l)Tt }n^Rcz6HeO 65.walk-through test 穿行测试
01A{\O1$j )]@h}K} 66.communication 沟通
S;4:`?s=i NY7yk3 67.flow chart 流程图
( d_z\U7l 8?Zhh. 68.reperformance of internal control 重新执行
NW1 Jr/ k%6CkCw 69.audit evidence
审计证据
!
I:N< ;wwc;wQ' 70.substantive procedures 实质性程序
|nNcV~%~ bWTfP8gT 71.assertions 认定
"# *W#ohVA !Gmnck&+ 72.esistence 存在
x3y+=aj i.mv`u Dm 73.occurrence 发生
?
Bf>G]zx s|\)Y*B` 74.completeness 完整性
L-|l$Ti" yCxYFi 75.rights and obligations 权利和义务
D, ")n75 $cSUB 76.valuation and allocation 计价和分摊
jrp>Y: u''Ce`N 77.cutoff 截止
Ll]5u~ nQc,^A
)I 78.accuracy 准确性
syw1Z*WK flCT]ZR 79.classification 分类
x?L[*N_ml FCt<h/ 80.inspection 检查
lE k@I" *D|a`R!Y 81.supervision of counting 监盘
o h{>nwH <Z^by;d|z 82.observation 观察
%ax
r@o[ YYQvt 83.confirmation 函证
h4]^~stI I
Cc{ 2l 84.computation 计算
Ksx-Y" Wk[a|> 85.analytical procedures 分析程序
Qj^Uz+b #QwkRzVoy 86.vouch 核对
owIpn=8|Q W1REF9i){ 87.trace 追查
l|.}>SfL^u ^+yz}YFM 88.audit sampling 审计抽样
]^ R':YE [Qn
N1k 89.error 误差
O h@z<1eYZ HTL6;87w+] 90.expected error 预期误差
JvO1tA]ij d27q,2f! 91.population 总体
o898pg VukbvBWPN 92.sampling risk 抽样风险
'J?{/O ^ BHr ,jC 93.non- sampling risk 非抽样风险
`jeATxWv xeF>"6\ 94.sampling unit 抽样单位
t=Oq<r rD}g9?ut 95.statistical sampling 统计抽样
/#00'(oD :'T+`( 96.tolerable error 可容忍误差
&. =8Q?
}#m9Q[ 97.the risk of under reliance 信赖不足风险
x'L=p01 "1,*6(;: 98.the risk of over reliance 信赖过度风险
]he~KO[j< toA}0MI(: 99.the risk of incorrect rejection 误拒风险
?;l@yx *J4!+GD 100. the risk of incorrect acceptance 误受风险
%m
Q&pk @ZIS
v'F 101.working trial balance 试算平衡表
sRt7.fe Q^ W,)% 102.index and cross-referencing 索引和交叉索引
<,:{Q75 MnD}i&k[ 103.cash receipt 现金收入
c+ZOC8R q|ce7HnK 104.cash disbursement 现金支出
Sn[xI9}O jj`#
;Y
105.bank statement 银行对账单
f9#zV2ke] 4ior 106.bank reconciliation 银行存款余额调节表
yhKH}
kR '@Uu/~;h 107.balance sheet date
资产负债表日
$6n
J+ X2V+cre 108.net realizable value 可变现净值
J?V$V
>d $2W#'_K+ 109.storeroom 仓库
k'8q/] ~Z5AIm R| 110.sale invoice 销售发票
$ 5" !\#Wq{p>W* 111.price list 价目表
gs1yWnSv5 WHx#;
112.positive confirmation request 积极式询证函
N5K(yY_T brTNwRze 113.negative confirmation request 消极式询证函
+2{ f>KZ IFBt#]
l0 114.purchase requisition 请购单
<Z.`X7]Uk y`j_]qvt 115.receiving report 验收报告
U nDCC_ud pJFn
8&!J 116.gross margin 毛利
bf/6AY7 &vmk!wAs 117.manufacturing overhead 制造费用
y CHOg 4Wgzp51Aq! 118.material requisition 领料单
J%"5?)[z $*eYiz3Ue 119.inventory-taking 存货盘点
f2c<-}wR 0y|1@CS 120.bond certificate 债券
-G>J /}1|'?P 121.stock certificate 股票
-o~zb-E 3m&r?xZs 122.audit report 审计报告
jvQ^Vh!mC `]65&hWZL 123.entity 被审计单位
'|gsmO P?q HzNGi7 124.addressee of the audit report 审计报告的收件人
x"Ll/E)\v] #r9\.NA! 125.unqualified opinion 无保留意见
f&$Bjq KGOhoiR9:C 126.qualified opinion 保留意见
KGDN)@D ga|<S@u?} 127.disclaimer of opinion 无法表示意见
m|fcWN[ 2W0nA t 128.adverse opinion 否定意见
EPW4
h/I zx<t{e7 查看《
注会考试《审计》中的128个英文单词(一) 》
T%.Yso{