61.assessed level of material misstatement risk 重大错报风险的评估水平
cLVe T ^-z=`>SrS" 62.simall business 小规模企业
fw6UhG cWyW~Ek 63.accounting system
会计系统
{ gbn/{ ,#?uJTLH 64.test of control 控制测试
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y&di *3/T;x. 65.walk-through test 穿行测试
%ru;;h :j }fC8' 66.communication 沟通
B=8Iu5m z7GTaX$d 67.flow chart 流程图
/,=@8k!t? v[e:qi&fG 68.reperformance of internal control 重新执行
3I\n_V< @f]{>OS 69.audit evidence
审计证据
jO*l3:!~ \ o]:3H8 70.substantive procedures 实质性程序
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71.assertions 认定
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L B33$pUk 72.esistence 存在
K*UgX(xu4P JM1R ;i6 73.occurrence 发生
t58e(dgi h.O$]:N 74.completeness 完整性
6`vC1PK^ ib{-A& 75.rights and obligations 权利和义务
_4^R9Bt w2_bd7Wp< 76.valuation and allocation 计价和分摊
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NY 77.cutoff 截止
{pM?5"MMJ 7$h#OV*@, 78.accuracy 准确性
ZaNQpH. !,V{zTR 79.classification 分类
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@H 80.inspection 检查
5onm]V] !uQPc 81.supervision of counting 监盘
orOt>5}b< i[wb0yL 82.observation 观察
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{qG1 83.confirmation 函证
~ vqa7~}m ,#pXpAz/ 84.computation 计算
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mP@ 85.analytical procedures 分析程序
c("_bOAT x?&$ ci 86.vouch 核对
fbUr`~Y" B^g ?=|{ 87.trace 追查
M)SEn/T- rRFhGQq1m 88.audit sampling 审计抽样
-[-wkC8a N<~ku<nAU 89.error 误差
0jEL<TgC =UV`.d2[ 90.expected error 预期误差
}iuWAFZbGS ~6p[El#tS 91.population 总体
5LOo8xN hP15qKy 92.sampling risk 抽样风险
'3uVkp 6tF ght$9>'n 93.non- sampling risk 非抽样风险
rS;Dmm i-6Z"b{ 94.sampling unit 抽样单位
Cg(Y&Gxf. x)@G;nZ 95.statistical sampling 统计抽样
%f]:I #'y#"cmQ. 96.tolerable error 可容忍误差
NU0g07" o_~eg8 97.the risk of under reliance 信赖不足风险
P
Y S_Wrw z 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
9E6_]8rl R~PA1wDZ 100. the risk of incorrect acceptance 误受风险
>G%o,9i sfNE68I2 101.working trial balance 试算平衡表
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_WRFsDZ' 102.index and cross-referencing 索引和交叉索引
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0.@&_XTPl 103.cash receipt 现金收入
Rd#WMo2Xd N(Tz%o4 104.cash disbursement 现金支出
qHrc9fB ~GZY 5HF 105.bank statement 银行对账单
85LAYaw s*-n^o- 106.bank reconciliation 银行存款余额调节表
$adbCY\ r2,.abo 107.balance sheet date
资产负债表日
G6$kv2(k`@ Q|#W#LV,K 108.net realizable value 可变现净值
gMzcTmbc8 G?Q3/y( 109.storeroom 仓库
;6>2"{NW e4 >_v(' 110.sale invoice 销售发票
=4FXBPoQK -;^j:L{ 111.price list 价目表
zem8G2#c R}*_~7r5 112.positive confirmation request 积极式询证函
=A83W/4 h4T5+~rw 113.negative confirmation request 消极式询证函
Z{]0jhUyNh qVH1}9_ 114.purchase requisition 请购单
a,k>Q` 9_Be0xgJ3^ 115.receiving report 验收报告
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|:A CxwoBuG=? 116.gross margin 毛利
LG9+y W*Zkc:{eB 117.manufacturing overhead 制造费用
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5l xMTKf+7 118.material requisition 领料单
y1dDO2mA TJK[ev};S 119.inventory-taking 存货盘点
>0ow7Uw; |)(VsVG& 120.bond certificate 债券
_Xk.p_uh (nf~x 121.stock certificate 股票
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8Oz 122.audit report 审计报告
D1zBsi94D J}v}~Cv 123.entity 被审计单位
RtTJ5@V( jB%lB1Q| 124.addressee of the audit report 审计报告的收件人
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?Xb Yc_8r+;( 125.unqualified opinion 无保留意见
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& :24Lj QbkLdM,S* 126.qualified opinion 保留意见
/Z'L^L%R %5M/s'O?i 127.disclaimer of opinion 无法表示意见
/:~\5}tW 1OCeN%4]Qk 128.adverse opinion 否定意见
B-ngn{Yc T@2#6Tffo 查看《
注会考试《审计》中的128个英文单词(一) 》
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