61.assessed level of material misstatement risk 重大错报风险的评估水平
|*mL1#bB z* <y5 62.simall business 小规模企业
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会计系统
~3RC>8*Qw 6/ `.(fL1 64.test of control 控制测试
Ay{t254/ 0W^dhYO 65.walk-through test 穿行测试
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67.flow chart 流程图
~}DQT>7$ Yct5V,X^ 68.reperformance of internal control 重新执行
n,O5".aa< De_ CF8 69.audit evidence
审计证据
rx :z#"?I 5HS~op2n/ 70.substantive procedures 实质性程序
&2I*0 =iHiPvP0 71.assertions 认定
:!zC"d9@ 5y4u5Tm-% 72.esistence 存在
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Brd,Eg sn{A wF% 75.rights and obligations 权利和义务
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tK%c@gGU9 lnbmo Hv 78.accuracy 准确性
k6\^p;!Y ]|:uU 79.classification 分类
+7}iu/B!9 kD.pzxEM 80.inspection 检查
<1~^C 7 boJ* 81.supervision of counting 监盘
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Lx]w H'J|U| 82.observation 观察
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83.confirmation 函证
mW`oq @\Js8[wS9@ 84.computation 计算
BC\S/5~k Ov9Q?8KzM 85.analytical procedures 分析程序
<Mf*l)%* HT`1E0G8) 86.vouch 核对
,7d|O}B gY9\o#)< 87.trace 追查
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g%C?R 'qv;sB. 88.audit sampling 审计抽样
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m!*8e 89.error 误差
s'_,:R\VM> :mv`\ 90.expected error 预期误差
S]2 {ZDP -fIc4u[ 91.population 总体
-p#,5} BgRZ<B` 92.sampling risk 抽样风险
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{0's~U+@ 93.non- sampling risk 非抽样风险
jQtSwVDr ^b53}f8H 94.sampling unit 抽样单位
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96.tolerable error 可容忍误差
; Zq/eiB uu}-"/<~7 97.the risk of under reliance 信赖不足风险
2@MN]Low wq72%e 98.the risk of over reliance 信赖过度风险
J_ V,XO <d@pmh 99.the risk of incorrect rejection 误拒风险
*W^=XbG D@vMAW 100. the risk of incorrect acceptance 误受风险
k:P$LzIB Q\#UWsN(T/ 101.working trial balance 试算平衡表
Gc;B[/: x N`T 102.index and cross-referencing 索引和交叉索引
.C5@QKU |%ZpatZA5 103.cash receipt 现金收入
/PC` 0/b 1VfSSO 104.cash disbursement 现金支出
.5g}rxO8 YsAF{ 105.bank statement 银行对账单
sb'p-Mj $^Ca:duk 106.bank reconciliation 银行存款余额调节表
R$xY8+}V ahp1!=Z-= 107.balance sheet date
资产负债表日
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\L7< @"8~Y|L93 109.storeroom 仓库
t F/nah T~:_}J 110.sale invoice 销售发票
#{w5)|S#JD (C~dkR? 111.price list 价目表
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*1S}us 112.positive confirmation request 积极式询证函
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!0 qvTKfIl{ 113.negative confirmation request 消极式询证函
Ma_=-cD Bbs5f@E 114.purchase requisition 请购单
YZ*{^' 3k{c$x} 115.receiving report 验收报告
@Mr}6x* ZvyjMLf 116.gross margin 毛利
m >hovikY* "7?t)FOo 117.manufacturing overhead 制造费用
j ]HE> s*+ZYPk 118.material requisition 领料单
Z^+a*^w~{ tnL."^%A2I 119.inventory-taking 存货盘点
/Tcb\:`9 2*YP"Ryh 120.bond certificate 债券
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%/md"S .m!s". ?[ 122.audit report 审计报告
r?afv.@L2 Pzptr%{ 123.entity 被审计单位
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\|1@09 H-m`Dh5{ 124.addressee of the audit report 审计报告的收件人
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v taixBNv 125.unqualified opinion 无保留意见
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`E@/<w8 j]#wrm 126.qualified opinion 保留意见
tgK x 4 b_ypsGE]5! 127.disclaimer of opinion 无法表示意见
L[1d&d!p <gR`)YF7 128.adverse opinion 否定意见
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243\?Y yX3PUO9 查看《
注会考试《审计》中的128个英文单词(一) 》
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