61.assessed level of material misstatement risk 重大错报风险的评估水平
B?TA
S v*#Z{)r 62.simall business 小规模企业
12cfqIo9 `&0?e- 63.accounting system
会计系统
)[zyvU. J3 <2,@rYe/ 64.test of control 控制测试
yhUc]6`V.H to,=Q8)0 65.walk-through test 穿行测试
(U-p&q>z hW/*]7AM^ 66.communication 沟通
G#lzB`i a9D5qj 67.flow chart 流程图
M: `FZ}&L B&L{/.v_z\ 68.reperformance of internal control 重新执行
TcRnjsY$ +R*4`F:QJQ 69.audit evidence
审计证据
)?4m} )P|Ql-rE4 70.substantive procedures 实质性程序
z<@$$Z=0UF *TMg. 71.assertions 认定
$H5PB' b 2|Tt3/Rn 72.esistence 存在
Yh"Z@D[d ?g<*1N?: 73.occurrence 发生
!3T x\a`?/ 0.+iVOz+Y 74.completeness 完整性
XY%8yII6 {uckYx-A 75.rights and obligations 权利和义务
`
6"\.@4 flb3Iih 76.valuation and allocation 计价和分摊
;tKL/eI hefV0)4K 77.cutoff 截止
J-X5n 3I& A.<X78!^ 78.accuracy 准确性
q
F}5mUcZ4 f \4Qp 79.classification 分类
gXf_~zxS _I'O4s1S 80.inspection 检查
E}a3. 6)p Ik kJ4G 81.supervision of counting 监盘
fWLsk 29GejLg| 82.observation 观察
kfmIhHlYQ EA8(_} 83.confirmation 函证
=`/X
Wem NT8%{>F` 84.computation 计算
/CZOO)n W<9GwMU 85.analytical procedures 分析程序
%X.Q\T o}Xp-P 86.vouch 核对
{0QA+[Yd&! s)To# 87.trace 追查
]|732Z
_abVX#5< 88.audit sampling 审计抽样
T;FzKfT| Rl S=^}> 89.error 误差
wOa_" E!Ng=}G&_ 90.expected error 预期误差
1,pg:=N9 EIF[e|kZ< 91.population 总体
C-2n2OM. tG#F7%+E 92.sampling risk 抽样风险
bFflA ,2?C^gxt 93.non- sampling risk 非抽样风险
-<<!eH B3yn:=80 94.sampling unit 抽样单位
_l/6Qpf {'vvE3iZ
95.statistical sampling 统计抽样
"#m
*`n 50'6l
X(v, 96.tolerable error 可容忍误差
c=|
a \\ +osY
iP5 97.the risk of under reliance 信赖不足风险
5-&P4 @-MrmF)<U 98.the risk of over reliance 信赖过度风险
HX
<;=m S"_vD
<q 99.the risk of incorrect rejection 误拒风险
L9AfLw5&X K:9.fTCs* 100. the risk of incorrect acceptance 误受风险
cu""vtK bqLv81 V 101.working trial balance 试算平衡表
Sa<R8X'J &V2G<gm0 102.index and cross-referencing 索引和交叉索引
q?t>!1c =l_eliM/ 103.cash receipt 现金收入
PH=wPft _c #P 104.cash disbursement 现金支出
oYqC"g&4Z w$t2Hd 105.bank statement 银行对账单
+oiPj3 jEI!t^# 106.bank reconciliation 银行存款余额调节表
lL83LhE}< %EVg.k$ 107.balance sheet date
资产负债表日
I~mw\K{.3M 4H " *.l 108.net realizable value 可变现净值
k5PzY!N 5
WAs
EP 109.storeroom 仓库
E]7G4 o@>5[2b4 110.sale invoice 销售发票
T&0tW"r? @{$SjR8Q $ 111.price list 价目表
4<O[d
h
knobk 112.positive confirmation request 积极式询证函
ho:,~ A;k "5YsBih 113.negative confirmation request 消极式询证函
B$lbp03z 3yZ@i<rfH 114.purchase requisition 请购单
q|6lw 74` @r
.K>+1 115.receiving report 验收报告
6: M 4frZ
.r;V 116.gross margin 毛利
D1Fc7!TV |Rab'9U^ 117.manufacturing overhead 制造费用
Z2LG/R R2;-WxnN] 118.material requisition 领料单
-'I)2/%
g 4b<:67
% 119.inventory-taking 存货盘点
nH_A
`m3%/ #G\)ZheG 120.bond certificate 债券
(d~'H{q xAoozDj 121.stock certificate 股票
M1
oCa,8M+ ?Dfgyz 122.audit report 审计报告
zPVA6~|l ricDP 9#a 123.entity 被审计单位
XCt}>/"s\h 3Zbvf^ 124.addressee of the audit report 审计报告的收件人
2h/`RefHJ z3$PrK% 125.unqualified opinion 无保留意见
/Ia#udkNMp IYj-cm 126.qualified opinion 保留意见
fNlU
c M`5^v0,C 127.disclaimer of opinion 无法表示意见
ZBnf?fU )qxL@w. 128.adverse opinion 否定意见
gmM79^CEF \C>I6{ 查看《
注会考试《审计》中的128个英文单词(一) 》
t[DXG2&