61.assessed level of material misstatement risk 重大错报风险的评估水平
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B 62.simall business 小规模企业
/OeOL3Y SOeRQb' 63.accounting system
会计系统
iJzW3%E |VmQ 64.test of control 控制测试
!uN_<! \&4)['4, 65.walk-through test 穿行测试
a]=j YiC_,8A~ 66.communication 沟通
>:P-3#e* fX}dQN~z 67.flow chart 流程图
+?uZ~VSl U}SN#[* 68.reperformance of internal control 重新执行
-XWlmw*i(g 2qPQ3-' 69.audit evidence
审计证据
4H hQzVM{ 2$1D+(5; 70.substantive procedures 实质性程序
J#Agk^Y 5 A#CG D0T 71.assertions 认定
=:Lc-y > ZCDcf 72.esistence 存在
qQe23,x@5 U_AmRiy 73.occurrence 发生
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NdL4c~ 74.completeness 完整性
;\gHFG} W)2ZeH* 75.rights and obligations 权利和义务
qWw{c&{Q], leO..M 76.valuation and allocation 计价和分摊
Q9sxI}D )R 9P# <T7 77.cutoff 截止
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>$ 78.accuracy 准确性
*+>QKR7 ,dSP%?vV 79.classification 分类
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7 80.inspection 检查
Yjix]lUXVf FWuk@t[<O 81.supervision of counting 监盘
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it:H k>!A~gfP~ 82.observation 观察
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9% 83.confirmation 函证
,Cj` 0v# YE1X*'4 84.computation 计算
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+> 85.analytical procedures 分析程序
Y1L7s H 9 ]VHO'z\m 86.vouch 核对
mY!&*nYn| >l(|c9OWM 87.trace 追查
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Un{ 9reX5 88.audit sampling 审计抽样
hV[= eC*-/$D 89.error 误差
v>p}f"$` [:bYd}J 90.expected error 预期误差
"78BApjWT6 Ib0@,y S[ 91.population 总体
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$zj2W+sN 92.sampling risk 抽样风险
aDVBi: _ [qQ~\] 93.non- sampling risk 非抽样风险
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i!BG' +<\.z* 94.sampling unit 抽样单位
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lb[\Lzdvmu 95.statistical sampling 统计抽样
P |kfPohI= !F~*Q2PZ9 96.tolerable error 可容忍误差
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TD&]{ Evb %<`gd 97.the risk of under reliance 信赖不足风险
ky|Py $+p4X# _ 98.the risk of over reliance 信赖过度风险
i8>^{GODR 8@d,TjJDo 99.the risk of incorrect rejection 误拒风险
ul[+vpH9 KImazS^ 100. the risk of incorrect acceptance 误受风险
,[|4{qli\ EmubpUS; 101.working trial balance 试算平衡表
,5/zTLd oO~LiK> 102.index and cross-referencing 索引和交叉索引
m{C &/tGT3) 103.cash receipt 现金收入
XonI K9+%rqC.|` 104.cash disbursement 现金支出
hF7#i_UN< OAd}#R\U 105.bank statement 银行对账单
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bU 106.bank reconciliation 银行存款余额调节表
j5]6CG_ {G(N vf,K] 107.balance sheet date
资产负债表日
'n0u6hCSb 3v7*@(y 108.net realizable value 可变现净值
O'~;|-Z< t&L+]I'P3 109.storeroom 仓库
`]3A#y)v D_)n\(3 110.sale invoice 销售发票
)TV{n#n @"gWvs 111.price list 价目表
B|(M xR6m ~Bs=[TNd[ 112.positive confirmation request 积极式询证函
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a ?^z.WQ|f@ 113.negative confirmation request 消极式询证函
?5MOp Rw#4 |& 114.purchase requisition 请购单
Qfd4")zhG :{ Q[kYj 115.receiving report 验收报告
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AQa;D2B$ 116.gross margin 毛利
GI$7uR} ^i!6q9<{e 117.manufacturing overhead 制造费用
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Bs_OMc n#lZRwhq 118.material requisition 领料单
1Xj>kE: Uel^rfE` 119.inventory-taking 存货盘点
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120.bond certificate 债券
Y}Gf%Xi, |H7f@b]Sk 121.stock certificate 股票
F;;\I G>yTv`- 122.audit report 审计报告
E ) iEWc K:\db'`` 123.entity 被审计单位
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(c=.?{U 124.addressee of the audit report 审计报告的收件人
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V ,/bv3pE 125.unqualified opinion 无保留意见
l'0fRQc JXA!l?% 126.qualified opinion 保留意见
d iG kwKj :]g>8sWL 127.disclaimer of opinion 无法表示意见
Tz{f5c& `;vJ\$-< 128.adverse opinion 否定意见
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Y;0' 查看《
注会考试《审计》中的128个英文单词(一) 》
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