61.assessed level of material misstatement risk 重大错报风险的评估水平
<^j,jX Y.M^tH: 62.simall business 小规模企业
;>?NH6B, lp`raNNo 63.accounting system
会计系统
n(-1vN |G.|ocj; 64.test of control 控制测试
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Z$+D4f 65.walk-through test 穿行测试
BU|=`Kb|)) =,B44:`r 66.communication 沟通
}K\]M@ _F|oL| 67.flow chart 流程图
Gi})*U]P| B4k~~ ;| 68.reperformance of internal control 重新执行
>"qnuv G Ps3wg=ni[ 69.audit evidence
审计证据
p|Po##E}g^ (ly4[G1y 70.substantive procedures 实质性程序
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79wz\a 71.assertions 认定
3D3/\E#'o ;0lHi4 c0 72.esistence 存在
8c-r;DE -e H5s3:A 73.occurrence 发生
>3R)&N ,k}-I65M*t 74.completeness 完整性
$q`650&S* g9 .b6}w! 75.rights and obligations 权利和义务
5VWyc9Q qKX3Npw 76.valuation and allocation 计价和分摊
m44Ab6gpsb .W_'6Q+ 77.cutoff 截止
V gLnpPOQ 3z$9jN/<u 78.accuracy 准确性
o+e:HjZZ ,DUD 4 [3 79.classification 分类
fi*@m,- .t\#>Fe 80.inspection 检查
jqULg iC tz#Fy?pe 81.supervision of counting 监盘
K&2{k+w #*QnO\. 82.observation 观察
X 4\ 5>{S^i~! 83.confirmation 函证
H+UA N?]HWP^pg 84.computation 计算
fUy:TCS 9$)I=Rpk= 85.analytical procedures 分析程序
15NeC7GAh N#(p_7M 86.vouch 核对
V^9c:!aI E1 )7gio 87.trace 追查
QMUmPx& Jw;Tq"& 88.audit sampling 审计抽样
G.CkceWRn 9F[k;U
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9?8Yf(MC%u +6dq+8msF 90.expected error 预期误差
p%;n4*b2 b^WTX 91.population 总体
~4e4Gyx c @w?y;W!a> 92.sampling risk 抽样风险
J9+<9g4-t ~?l>QP|o 93.non- sampling risk 非抽样风险
>)E{Hs /G}TPXA 94.sampling unit 抽样单位
\]bAXa{ p 0)=U:y. 95.statistical sampling 统计抽样
@3T)J,f $9LI v 96.tolerable error 可容忍误差
3[*E>:)qh vUtA@ 97.the risk of under reliance 信赖不足风险
i7N|p9O. :Kc9k(3&r 98.the risk of over reliance 信赖过度风险
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rc. 6|h~pH 99.the risk of incorrect rejection 误拒风险
2`2S94' g9N_s,3jC 100. the risk of incorrect acceptance 误受风险
-M{.KqyW
J['pBlEb\ 101.working trial balance 试算平衡表
U]!~C 1cmw Pe-1o#7~W 102.index and cross-referencing 索引和交叉索引
rd#O ] ?<mxv" 103.cash receipt 现金收入
)#|I(Gz ^ )SJ18 no|l 104.cash disbursement 现金支出
YzasT:EZN gK8E
|f-z 105.bank statement 银行对账单
G)|s(C! /j}"4_.8 106.bank reconciliation 银行存款余额调节表
CFo>D\*J ~hx__^]d 107.balance sheet date
资产负债表日
l)1FCDV "9>.,nzt 108.net realizable value 可变现净值
j>D[iHrH D\"F ?> 109.storeroom 仓库
?+^vU5b1u Zt3Y<
3o 110.sale invoice 销售发票
[PRQa[_ R]Iv?)Y 111.price list 价目表
tN-U,6c] 86_`Z$ s 112.positive confirmation request 积极式询证函
^seb8o7 oQsls9t 113.negative confirmation request 消极式询证函
hXF#KVqx qj$6/V|D 114.purchase requisition 请购单
#.Q8q -FxE!K 115.receiving report 验收报告
gk-g!v& 5Xe1a'n5] 116.gross margin 毛利
e#R'_}\yj 5:"zs 117.manufacturing overhead 制造费用
\DDRl{ L("zS%qr 118.material requisition 领料单
sTmY'5ry =zetZJg 119.inventory-taking 存货盘点
=r?#,'a ~a5-xWEZ 120.bond certificate 债券
dc]D 8KX ;XUi
V$ 121.stock certificate 股票
e7# B? PF6w'T 5 122.audit report 审计报告
]&oQ6 J/-&Fa\( 123.entity 被审计单位
pz
uR H1[ EKr#i}(x< 124.addressee of the audit report 审计报告的收件人
3M@!?=|U v \xuq` 125.unqualified opinion 无保留意见
vc r5 udld[f. 126.qualified opinion 保留意见
et-<ib<lY H0 %;t 127.disclaimer of opinion 无法表示意见
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WKcO& |^&j'k+A 128.adverse opinion 否定意见
FxK2 1 I"_``*/1 查看《
注会考试《审计》中的128个英文单词(一) 》
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