61.assessed level of material misstatement risk 重大错报风险的评估水平
a))*F!}c v#U pw\! 62.simall business 小规模企业
\h#9oPy Qlh?iA 63.accounting system
会计系统
m6MaX}&zv -*3(a E 64.test of control 控制测试
c&e0OV\m f_'"KF[% 65.walk-through test 穿行测试
\ V?I+Gc qZbHMTnT6 66.communication 沟通
g;G5 r&T {US>)I 67.flow chart 流程图
LyP`{_"CM qTy v.#{y 68.reperformance of internal control 重新执行
}]GbUC!Zb UABbcNW 69.audit evidence
审计证据
q+%!<]7X la`"$f 70.substantive procedures 实质性程序
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flx~ 71.assertions 认定
#90c$ dc 6[+j'pW? 72.esistence 存在
[q"NU&SX Yb9cW\lr 73.occurrence 发生
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BJvZ}Q 74.completeness 完整性
{(0Id ! H:MUNc8i 75.rights and obligations 权利和义务
eJaUmK: 3'^S3W% 76.valuation and allocation 计价和分摊
4if\5 P:j A]xCF{*)& 77.cutoff 截止
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*Jg/$ 78.accuracy 准确性
{*fUJmao" 2@*<9-9 79.classification 分类
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{w+V _yJ|`g]U3 80.inspection 检查
GhiHA9. c(&AnIlS 81.supervision of counting 监盘
+.K*n& ,!H\^Vfl 82.observation 观察
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Y8qWJU 83.confirmation 函证
b"3uD` c_DaNEfaY 84.computation 计算
X TM$a9) 6VFirLd 85.analytical procedures 分析程序
z L8J`W b~9`]+ 86.vouch 核对
"$P'Wv )@,N7Y1h 87.trace 追查
C (U cqjl5UB 88.audit sampling 审计抽样
SctJxY(}! jm+blB^%K 89.error 误差
jJ<;2e~OW KG-y)qXu 90.expected error 预期误差
I}_;A<U wA1Ey:q 91.population 总体
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N?@ 92.sampling risk 抽样风险
Q-3r}jJe }1,'rmT 93.non- sampling risk 非抽样风险
nfa_8 1]Lhk?4t 94.sampling unit 抽样单位
y,V6h*x2 uct=i1+ fE 95.statistical sampling 统计抽样
?0uOR*y' Yfe'#MKfL 96.tolerable error 可容忍误差
@wMQC\Z HS(U4 97.the risk of under reliance 信赖不足风险
nPcxknl(pd blUY.{NN3 98.the risk of over reliance 信赖过度风险
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T {hM"TO7\ 99.the risk of incorrect rejection 误拒风险
z>7=k`x`: ]I8]mUiUH 100. the risk of incorrect acceptance 误受风险
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AP \FVNXUMU 101.working trial balance 试算平衡表
1y 1_6TZ+ }#&~w0P 102.index and cross-referencing 索引和交叉索引
@K7ebYr? qg|Ox*_od" 103.cash receipt 现金收入
p%tE v *q}FV2 104.cash disbursement 现金支出
[#IBYJ.6 &yB%QX{3 105.bank statement 银行对账单
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n%n'1AUP: 1E8$% 6VV 107.balance sheet date
资产负债表日
t?KUK>>w ) sRN!~ 108.net realizable value 可变现净值
'y< t/qo 7,f:Qi@g 109.storeroom 仓库
!;TR2Zcn W8< @sq~I 110.sale invoice 销售发票
q)NXyy4BT ,tau9>! 111.price list 价目表
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e9<l X{#bJ 112.positive confirmation request 积极式询证函
Rq"VB.ef&{ E2h(w_l 113.negative confirmation request 消极式询证函
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,|6Y\L p@vpd 115.receiving report 验收报告
Ad^dF'SN Pa3{Ds 116.gross margin 毛利
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3\1 117.manufacturing overhead 制造费用
4A;[sm^f yVT&rQ"{ 118.material requisition 领料单
jMTRcj];( _c[|@D 119.inventory-taking 存货盘点
bh{E&1sLh f+{c1fb>s 120.bond certificate 债券
,;9ak-$8p 5BrU'NF 121.stock certificate 股票
kZJt~} o^8*aH)I>Y 122.audit report 审计报告
Jw2B&)k/ , - QR 123.entity 被审计单位
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K:yU4V 124.addressee of the audit report 审计报告的收件人
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AqKHjCI 125.unqualified opinion 无保留意见
NKRaQr z`c%?_EK 126.qualified opinion 保留意见
d,zp`S -b].SG5S 127.disclaimer of opinion 无法表示意见
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4 DM_u ll^Th > 128.adverse opinion 否定意见
gmXy>{T ue,#,3{m 查看《
注会考试《审计》中的128个英文单词(一) 》
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