61.assessed level of material misstatement risk 重大错报风险的评估水平
P/]8+_K b+Vlq7Bc 62.simall business 小规模企业
gq~`!tW' kjQI=:i= 63.accounting system
会计系统
tEibxE o(t`XE['< 64.test of control 控制测试
CaoQPb* HJ!)&xT 65.walk-through test 穿行测试
;[Esop Y!|}; 66.communication 沟通
y6s/S. #}Ays#wA>? 67.flow chart 流程图
m^)\P?M5| Th~pju 68.reperformance of internal control 重新执行
AJRiwP|H+ gKIN* Od 69.audit evidence
审计证据
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CyB1`&G> 70.substantive procedures 实质性程序
+ZBj_Vw*| aIWpgUd` 71.assertions 认定
jd
8g0^ f9n4/(Cy 72.esistence 存在
u/\Ipk/ ~$Z_#,|i? 73.occurrence 发生
y G>sBc 5=4-IO6W[] 74.completeness 完整性
' 94HVag z:{R4#(Q 75.rights and obligations 权利和义务
xrJ0 #e9XU:9@g 76.valuation and allocation 计价和分摊
\OK}DhY# P|aSbsk:I< 77.cutoff 截止
G0ENk|wbbj I+Fr#1 78.accuracy 准确性
i l%9j )IE)a[wo 79.classification 分类
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^*_ 0E&XD&D 80.inspection 检查
D[Ld=e8t `R$bx 64 81.supervision of counting 监盘
.+^o {b ACgWT 82.observation 观察
L+)mZb& "xD5>(|^+Q 83.confirmation 函证
+6Vu]96=KC ['0^gN$:e 84.computation 计算
%5(v'/dQ +OUM 4y 85.analytical procedures 分析程序
B#4 J![BX 6AmFl< 86.vouch 核对
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"tT GuJIN"P] 87.trace 追查
xtp55"g +T7FG_ 88.audit sampling 审计抽样
ra\|c>[% i{>YQ 89.error 误差
u #7AB>wi{ sF#t{x/sW 90.expected error 预期误差
@(rLn y? 65*lUl 91.population 总体
=iPQ\_ON@ h6(L22Hn 92.sampling risk 抽样风险
k${F7I(Tb f<3r;F7 93.non- sampling risk 非抽样风险
2{#=Ygb0 E`uK7 2j 94.sampling unit 抽样单位
Cd7d-'EQn :SpPT 95.statistical sampling 统计抽样
nL!nzA {*4Z9.2c* 96.tolerable error 可容忍误差
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G6 DZ|/#- k 97.the risk of under reliance 信赖不足风险
lnnt b3q kc:2ID& 98.the risk of over reliance 信赖过度风险
h$fC/Juit HC ?XNR& 99.the risk of incorrect rejection 误拒风险
*yA.D? knZ<V%/e 100. the risk of incorrect acceptance 误受风险
*|:]("i = G3A} 101.working trial balance 试算平衡表
ZbcpE~<a \R<OT%8 102.index and cross-referencing 索引和交叉索引
'+C%]p $d7{ q3K&1 103.cash receipt 现金收入
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_b &Lgi 104.cash disbursement 现金支出
ZsYT&P2 R2[!h1nZ 105.bank statement 银行对账单
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).W \, KHXnB 106.bank reconciliation 银行存款余额调节表
6T~xjAuJ3T %5H>tG`] 107.balance sheet date
资产负债表日
-n'%MT=Cd D$c4's`5 108.net realizable value 可变现净值
"A9 c] \7,'o] >M- 109.storeroom 仓库
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'S9 bwh.ekf8 110.sale invoice 销售发票
wD&b[i zHCz[jlrMq 111.price list 价目表
sWnU*Q }'
t*BaU 112.positive confirmation request 积极式询证函
(wIpq<% wA}+E)x/C 113.negative confirmation request 消极式询证函
c8jq.y v Au/n|15->C 114.purchase requisition 请购单
JEes'H}Y nEm+cHHo? 115.receiving report 验收报告
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#VEHyz 6P 116.gross margin 毛利
]={{$}8. AHR[i%3W 117.manufacturing overhead 制造费用
`4 A%BKYB ^T|~L<A3 118.material requisition 领料单
z7J2O 5<ycF_ 119.inventory-taking 存货盘点
5q?ZuAAA oa|nQ`[ 120.bond certificate 债券
b
mO[9
)G [nlW}1)46 121.stock certificate 股票
aNCIh@m~ R{hKl#j;> 122.audit report 审计报告
,tL<?6_ cf0Dq~G 123.entity 被审计单位
u-7/4Y)c
6F3#Rxh 124.addressee of the audit report 审计报告的收件人
6l>$N?a m>6,{g) 125.unqualified opinion 无保留意见
.Eg>) ~$i36" 126.qualified opinion 保留意见
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v PQ|kE`' 127.disclaimer of opinion 无法表示意见
FXOA1VEg
sD*8:Hl 128.adverse opinion 否定意见
amIG9:-1' eVDI7W:(Sn 查看《
注会考试《审计》中的128个英文单词(一) 》
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