61.assessed level of material misstatement risk 重大错报风险的评估水平
H
#_Z6J N{g=Pf?I} 62.simall business 小规模企业
KK</5Aw9p n4johV.# 63.accounting system
会计系统
B!@0(A .~J^`/o 64.test of control 控制测试
_wCSL. -S@: 65.walk-through test 穿行测试
LKcrr; M.xEiHz 66.communication 沟通
ty> O}9%
sa* -B 67.flow chart 流程图
tO7{g o@. !Z8 68.reperformance of internal control 重新执行
&&O=v]6,V 1CbC|q 69.audit evidence
审计证据
UB}mI0/w g 7X>i: 70.substantive procedures 实质性程序
/
yCV-L2J vaL-Mi(_ 71.assertions 认定
rNc>1}DDS zdCt#=QV?R 72.esistence 存在
7f>n`nq? =%LS9e^7D 73.occurrence 发生
16vfIUtb zeX?]@]Y 74.completeness 完整性
D#0}/ V
EzIWNV 75.rights and obligations 权利和义务
h*LIS@&9C5 x%1Rp[ 76.valuation and allocation 计价和分摊
Q"O _h G1rgp>m 77.cutoff 截止
6F2}|c vs~*=d27Pf 78.accuracy 准确性
R<-KXT9 &D
:
88 79.classification 分类
v|6fqG+Q\
GfDA5v[ 80.inspection 检查
8J} J;Ga O);V{1P 81.supervision of counting 监盘
6%TV X I,D=ixK 82.observation 观察
_
0-YsD _),@^^&x 83.confirmation 函证
\;}dSSB1 SPBXI[[- 84.computation 计算
Z_%>yqDC C}CX n X 85.analytical procedures 分析程序
u|e2T@t= 8MIHp[vm% 86.vouch 核对
+xMDm_TGLA Jy9&=Qh 87.trace 追查
_>s.V`N' VuGSP]$q 88.audit sampling 审计抽样
gIeo7>u Uu
,Re 89.error 误差
AWw'p
gTQX
uJQeZEe 90.expected error 预期误差
3iB8QO;pp ||qW'kNWM 91.population 总体
79\
=)m}$Q a`}-^;}SW 92.sampling risk 抽样风险
ZP1EO Z . @.CQB=E 93.non- sampling risk 非抽样风险
52
oR^| 4_$f"6 94.sampling unit 抽样单位
m{~r6@ gN*8zui 95.statistical sampling 统计抽样
~/t#J xed$z 96.tolerable error 可容忍误差
4R6X"T9- .*ZNZ|g_ 97.the risk of under reliance 信赖不足风险
OA+W$ gbvBgOp 98.the risk of over reliance 信赖过度风险
c8(.bmvF jsuQR 99.the risk of incorrect rejection 误拒风险
S5j#&i X]N8
'Yt 100. the risk of incorrect acceptance 误受风险
H]cCyuCdH T6tJwSS4: 101.working trial balance 试算平衡表
sviGS&J9h PWTAy\ 102.index and cross-referencing 索引和交叉索引
[.2>=3T ,\VNs'j 103.cash receipt 现金收入
MD%86m{Sg= <3i!{"} 104.cash disbursement 现金支出
JWLQ9UX 5z0SjQ 105.bank statement 银行对账单
co:
W! a}6Wo= 106.bank reconciliation 银行存款余额调节表
L;Nm"[` ZW2U9 107.balance sheet date
资产负债表日
G*ecM`Bl oC[$PPqX# 108.net realizable value 可变现净值
4]Krx
m`8 IyMKV$" 109.storeroom 仓库
nfc&.(6x< Rt+s\
MC^r 110.sale invoice 销售发票
1g
*4e |',Gy\Sj 111.price list 价目表
Hg<]5 *\emRI> 112.positive confirmation request 积极式询证函
^X^4R1V) ondF 113.negative confirmation request 消极式询证函
hW(Mf t'^/}=c- 114.purchase requisition 请购单
Y6+nfh_ E;k'bz 115.receiving report 验收报告
Iu=iC.50} }yUZ(k# 116.gross margin 毛利
0C7x1: 90;[5c
117.manufacturing overhead 制造费用
;asB@Q iJU]|t 118.material requisition 领料单
h&&ufF]D 23zB@aE_?1 119.inventory-taking 存货盘点
66v6do7 EiSS_Lc 120.bond certificate 债券
k5(@n>p oGa8}Vtc 121.stock certificate 股票
:dK/}S0 -Zkl\A$> 122.audit report 审计报告
p"
w"/[8 i&RPYbT{ 123.entity 被审计单位
Tw
=Jc 's 3s" Rv@ 124.addressee of the audit report 审计报告的收件人
5Osx__6 $t ]JbGP{UiN 125.unqualified opinion 无保留意见
!M6*A1g5 tv5G']vO\ 126.qualified opinion 保留意见
1Jt5|'tl Iell`; 127.disclaimer of opinion 无法表示意见
(z#qkKL{^ (]1n! 128.adverse opinion 否定意见
4Z,MqG
> TN4gGky! 查看《
注会考试《审计》中的128个英文单词(一) 》
l@%MS\{