61.assessed level of material misstatement risk 重大错报风险的评估水平
V5cb}xx W6hNJb 62.simall business 小规模企业
?i/73H+;D3 2c!h2$w 63.accounting system
会计系统
!Q[;5Lqt Mi_[9ku>% 64.test of control 控制测试
a\.
//? 1g+LF[*-~ 65.walk-through test 穿行测试
<r@
bNx@T m
Mn
2( 66.communication 沟通
(di
)`D5Q a"MTQFm' 67.flow chart 流程图
iM4mkCdOO nm<L&11 68.reperformance of internal control 重新执行
tbL1g{Dz, :
17ee 69.audit evidence
审计证据
ojiM2QT}m @+[Y0_ 70.substantive procedures 实质性程序
4+BrTGp 27}.s0{D 71.assertions 认定
f|;HS!$ kOo>Iy 72.esistence 存在
W^-hMT]uD ,P;8 }yQ 73.occurrence 发生
Rs`Vr_?Hk 8/Lu'rI 74.completeness 完整性
"4J?JR 1x^W'n,HtK 75.rights and obligations 权利和义务
/W7&U
=d9 cYBrRTrI# 76.valuation and allocation 计价和分摊
+#&el//
/<(R 77.cutoff 截止
l#mqV@?A~ ^xBb$ 78.accuracy 准确性
wY."Lw> 6 d#x8O4S%i2 79.classification 分类
s0x@
u [YL sEo= 80.inspection 检查
1c1e+
H 9aW8wYL~b 81.supervision of counting 监盘
O~7p^i} DN2hv2 82.observation 观察
(gs`=H*d; g)2m$#T&s 83.confirmation 函证
o{s4.LKK
%Z-Tb OX 84.computation 计算
Y/QK+UMW* Br_3qJNVP 85.analytical procedures 分析程序
%D%e:se bQ${8ZO 86.vouch 核对
n^g-` /3xFd)|Ds 87.trace 追查
d!a2[2Us tSw~_s_V 88.audit sampling 审计抽样
6%Cna0x:& 7`j|tb- 89.error 误差
^hGZVGSv (7
]
\p 90.expected error 预期误差
%'K
+$ 0
/D5 91.population 总体
1t
uator oW\Q>c7
= 92.sampling risk 抽样风险
3RY|l?n> v=8~ZDY 93.non- sampling risk 非抽样风险
z.Ve#~\ # UP,;W 94.sampling unit 抽样单位
C/grrw R[2[[M 95.statistical sampling 统计抽样
ul]m>W j[Hg] 96.tolerable error 可容忍误差
]VO,}
` 3l41r[\ 97.the risk of under reliance 信赖不足风险
<3J=;.\6 }&'yt97+ 98.the risk of over reliance 信赖过度风险
KJ05Zx~uma ]c~ rPi 99.the risk of incorrect rejection 误拒风险
Jf8'N
ot b W
`)CWd 100. the risk of incorrect acceptance 误受风险
=#PudF.\ $$)<(MP3 101.working trial balance 试算平衡表
42H#n]Y +L<w."WG 102.index and cross-referencing 索引和交叉索引
_3g %F dnhpWVhn 103.cash receipt 现金收入
|<5J eQ4B5B%j/x 104.cash disbursement 现金支出
jw6 ng>9 & t @ 105.bank statement 银行对账单
s^x ,S d&3I>E
$UP 106.bank reconciliation 银行存款余额调节表
$;g%S0:3) :5qqu{GL 107.balance sheet date
资产负债表日
9EY_R&Yq% |7 W6I$Xl 108.net realizable value 可变现净值
p-ii($~} CH|g 109.storeroom 仓库
%%H. &*i, g^|_X1{ 110.sale invoice 销售发票
kK_>*iCMo yO69p 111.price list 价目表
sC'A_ -' c_j)8 112.positive confirmation request 积极式询证函
gJ}'O4*b
=z7Ay 113.negative confirmation request 消极式询证函
( Nve5 1QdB`8in 114.purchase requisition 请购单
Ij,?G* c~u
F 115.receiving report 验收报告
7dL=E"WL R,k[Kh 116.gross margin 毛利
-_H2FlB OW5|oG
117.manufacturing overhead 制造费用
ob()+p.k K '$&(+>)z` 118.material requisition 领料单
" kJWWR 5&7?0h+I 119.inventory-taking 存货盘点
$f@-3/V6{ 0yEyt7
~@ 120.bond certificate 债券
E`LIENm
"{1} 121.stock certificate 股票
,t,65@3+b 7G #e~,M5 122.audit report 审计报告
4~J1pcBno% BsG[#4KM: 123.entity 被审计单位
QRc=-Wu_( ?VHwYD.B 124.addressee of the audit report 审计报告的收件人
1x5CsmS XdXS^QA.s 125.unqualified opinion 无保留意见
{;rpgc %EhU!K#[ 126.qualified opinion 保留意见
[/`Hz]R ;@UX
7NA 127.disclaimer of opinion 无法表示意见
|"(3]f\ '%/u103{e 128.adverse opinion 否定意见
9kiy^0
7G InGbV+ I 查看《
注会考试《审计》中的128个英文单词(一) 》
o\Vt $