61.assessed level of material misstatement risk 重大错报风险的评估水平
5@&{%99 H68~5lJY^] 62.simall business 小规模企业
o{r<=X ysM W0_
pO 63.accounting system
会计系统
Tc.k0n%W:b W _JGJV.^f 64.test of control 控制测试
(]gd$BgD yNU.<d 5 65.walk-through test 穿行测试
f:hsE yNc"E 66.communication 沟通
Ww)p&don s.]<r5v7 67.flow chart 流程图
DITo.PU l+HF+v$ 68.reperformance of internal control 重新执行
sjIUW$ 9?J
3G,& 69.audit evidence
审计证据
Y5,[udF:O 05PRlz*x= 70.substantive procedures 实质性程序
'ugc=-0pd MFzJ 8^.1R 71.assertions 认定
QMAineO d.Im{-S 72.esistence 存在
B3C%**~:e ~d
z,eB 73.occurrence 发生
l\t\DX"s_ 56`Tna,t 74.completeness 完整性
4#"_E:;PQ :XFr"aSt 75.rights and obligations 权利和义务
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9S_PZH 76.valuation and allocation 计价和分摊
OAw- -rl "kS!
rJ[ 77.cutoff 截止
dgp1 B\ 'L$}!H1y 78.accuracy 准确性
Q/zlU@ h'm-]v 79.classification 分类
ms%RNxU4: W{W8\ 80.inspection 检查
dYxX%"J HzQY\Y6 81.supervision of counting 监盘
3LW_qX :}* 82.observation 观察
a2%xW_e scQnL'
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?DrA@;IB ;Y9-0W 84.computation 计算
l' mdj!{& X%rsa7H3J 85.analytical procedures 分析程序
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Cd#\D| #T3dfVWv 86.vouch 核对
6Q*Zy[= D8
BmC 87.trace 追查
fK{m7?V \`U=pZJ 88.audit sampling 审计抽样
1tIJ'#6 OaeX:r+&Q 89.error 误差
Q5xQ5Le cMK}BHOC 90.expected error 预期误差
{|{;:_.> [JVEKc ym 91.population 总体
3ZUME\U ;V0^uB.z 92.sampling risk 抽样风险
iu.v8I;< 5RsO^2V: 93.non- sampling risk 非抽样风险
ko{7^]gR `F`{s`E) 94.sampling unit 抽样单位
?Gqq]ozm zQ~ax!}R 95.statistical sampling 统计抽样
x:$ xtu 8AQ__&nT 96.tolerable error 可容忍误差
G_]zymXQ A9_}RJ9 97.the risk of under reliance 信赖不足风险
).3riR ,n3e8qd 98.the risk of over reliance 信赖过度风险
XY^]nm-{I IqAML|C 99.the risk of incorrect rejection 误拒风险
iY*fp=c9 %k'>bmJ 100. the risk of incorrect acceptance 误受风险
1I?`3N 8+@j %l j 101.working trial balance 试算平衡表
Ji4JP0
IOT-R!.5V 102.index and cross-referencing 索引和交叉索引
SA?lDRF UQ#t & 103.cash receipt 现金收入
I%:\"g"c Nsn~mY% 104.cash disbursement 现金支出
UR~ s\m |=js!R| 105.bank statement 银行对账单
V+5av Z} Z`<5SHQd 106.bank reconciliation 银行存款余额调节表
FBxg^g%PB@ m+Kl
107.balance sheet date
资产负债表日
sBk|KG C#LTF-$]) 108.net realizable value 可变现净值
A <_{7F9 MY}/h@ 109.storeroom 仓库
Ggry,3X3 0^vz /y1c 110.sale invoice 销售发票
$5:I~-mx 7M)<Sv 111.price list 价目表
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*N mw&'@M_(7 112.positive confirmation request 积极式询证函
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i! -AN5LE9- 113.negative confirmation request 消极式询证函
d$^@$E2f $0R5 ]]db) 114.purchase requisition 请购单
iPdS>ee ,T*\9'Q 115.receiving report 验收报告
D"gv:RojD 6of9lO: 116.gross margin 毛利
vmg[/# ,FwpHs $A 117.manufacturing overhead 制造费用
=~ k}XB +Sc2'z>R 118.material requisition 领料单
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m"':f A4g,) 119.inventory-taking 存货盘点
%l?*w~x Y-lwS-Ii 120.bond certificate 债券
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~)F_FS Q zg?#| 122.audit report 审计报告
d_!}9 X.sOZb?$ 123.entity 被审计单位
`=S%!akj Zv2]X- 124.addressee of the audit report 审计报告的收件人
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Dyr 125.unqualified opinion 无保留意见
#&ei z%BX^b$Hj 126.qualified opinion 保留意见
Y9I|s{~ \x:} | 127.disclaimer of opinion 无法表示意见
-(7oFOtg 39
MOqVc 128.adverse opinion 否定意见
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#%omLL "[-W(= 查看《
注会考试《审计》中的128个英文单词(一) 》
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