61.assessed level of material misstatement risk 重大错报风险的评估水平
lte~26=e /at#[Pw~01 62.simall business 小规模企业
D L$P ysSEgC3 63.accounting system
会计系统
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/ 64.test of control 控制测试
n0EKNMO xOS4J+' s@ 65.walk-through test 穿行测试
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VNPuO U= 67.flow chart 流程图
AN^;~m ^ \n /_Px 68.reperformance of internal control 重新执行
Q~`]0R159e @O4m-Oosi 69.audit evidence
审计证据
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nn n3 fa$ Fo(. 70.substantive procedures 实质性程序
9=h A#t.# x; :[0(st} 71.assertions 认定
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}mX;0qO 72.esistence 存在
`m3C\\9; |JrG?:n 73.occurrence 发生
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6n<:ph,h; V}3.K\7 75.rights and obligations 权利和义务
<~f/T]E, pnVtjWrbG 76.valuation and allocation 计价和分摊
R$v{ p[ [ UQzCqV 77.cutoff 截止
,u!c|4 m,Os$>{Ok 78.accuracy 准确性
4,FuQ} Y]ZOvA5W 79.classification 分类
wxF9lZz 0gxbo 80.inspection 检查
1 aIJ0#nE HHT K{X+ 81.supervision of counting 监盘
)PR{ia64;< aQkgkV;~ 82.observation 观察
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D^], :fo%)_Jc! 83.confirmation 函证
mM>{^%2Q: H<"{wUPT0 84.computation 计算
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z]~B@9l 85.analytical procedures 分析程序
k4s >sd3 5 [O9(sWL' 86.vouch 核对
1 vi<@i, oE)tK1>;H 87.trace 追查
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oO!@s` 88.audit sampling 审计抽样
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6i, d| '^n2]< 90.expected error 预期误差
;,4 Z5+ y~''r%] 91.population 总体
j[9xF<I miEfxim 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
`dMl5b USJ4qv+- 94.sampling unit 抽样单位
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E)HV 95.statistical sampling 统计抽样
}[$ C=|> n SmYa7 96.tolerable error 可容忍误差
,NPU0IDG> zZGPA j 97.the risk of under reliance 信赖不足风险
DSD#', &EV|knW 98.the risk of over reliance 信赖过度风险
_~fO8_vr f!eC|:D 99.the risk of incorrect rejection 误拒风险
kjJ\7x6M s>E4.0[I% 100. the risk of incorrect acceptance 误受风险
x]J{EA{+ p~DlZk" 101.working trial balance 试算平衡表
i%D/@$\D6 Ds$FO}KD{ 102.index and cross-referencing 索引和交叉索引
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F;}?O==H; a:7"F{D91 104.cash disbursement 现金支出
`N;u#z qdjRw#LS^q 105.bank statement 银行对账单
(SU*fD!t s=u0M;A0Q 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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lT DF5.aE ko>SnE|w# 109.storeroom 仓库
jrvhTej &l-g3l[ 110.sale invoice 销售发票
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&H-39;?u AW!|xA6'`: 113.negative confirmation request 消极式询证函
XGk8Ki3w ?so3Kj6H 114.purchase requisition 请购单
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I UW. F1) 115.receiving report 验收报告
RT F9;]Ti n)8bkcZCp+ 116.gross margin 毛利
JOx75} Bz }Kdyur 117.manufacturing overhead 制造费用
ak;fCx& 0@.$(Aqo( 118.material requisition 领料单
kZWc(LwA >OBuHqC 119.inventory-taking 存货盘点
f)vD2_E cs8bRXjHa 120.bond certificate 债券
-!I.:97 N <YUc?NF 121.stock certificate 股票
0/#XUX 4 7Q/v#_e( 122.audit report 审计报告
9c}LG5 gOx4qxy/m| 123.entity 被审计单位
Z8}Zhe. 1x V~EX 124.addressee of the audit report 审计报告的收件人
+pnT6kU| {o*z iZh 125.unqualified opinion 无保留意见
wGBQ.Ve[ M+ ^]j 126.qualified opinion 保留意见
? Ls]k Km'd=B>Jy 127.disclaimer of opinion 无法表示意见
+7|Oy3
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/thCu%%9A 查看《
注会考试《审计》中的128个英文单词(一) 》
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