61.assessed level of material misstatement risk 重大错报风险的评估水平
c:R`]4o ):Vzv 62.simall business 小规模企业
A@W/ ;m;a"j5 63.accounting system
会计系统
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2/:6 64.test of control 控制测试
(L{Kg U&{$ PyS~2)=B 65.walk-through test 穿行测试
q:y_#r"_y C^o9::ER 66.communication 沟通
@wy&Z b;N[_2 67.flow chart 流程图
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Y &?],uHB?d 68.reperformance of internal control 重新执行
\,w*K'B_Y A
?DgeSm 69.audit evidence
审计证据
h "7:&=e _86#$|kw 70.substantive procedures 实质性程序
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kN<N0;\d v{N4*P.0T 71.assertions 认定
y U-^w^4 LIo3a38n?y 72.esistence 存在
Gj~1eS ,s%1#cbR 73.occurrence 发生
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*^FBJEa. 74.completeness 完整性
sG/mmZHYzr pzo9?/- 75.rights and obligations 权利和义务
.HM1c ]%{.zl! 76.valuation and allocation 计价和分摊
+s*OZ6i [ D^?jLfW8 77.cutoff 截止
!n=?H1@ o]&w"3vOP0 78.accuracy 准确性
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3|Zo 79.classification 分类
^J?ExMu %uuh+@/&yz 80.inspection 检查
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"unP- j|`6[93MG 81.supervision of counting 监盘
hPCt- J3]!<v= 82.observation 观察
&=1Ag}l57 B! `Dj,_ 83.confirmation 函证
O8;`6r I9! eL4e 84.computation 计算
pjC2jlwm* m])!'Pa(= 85.analytical procedures 分析程序
/Hox]r]'e n{>Ge,enP0 86.vouch 核对
jWn!96NhlL O'6zV"<P 87.trace 追查
|ZEZ@y^ 7x/S4Gs'4 88.audit sampling 审计抽样
>&@hm4 Qz T>h 89.error 误差
_RLx;Tn)L Oz\mIVC# 90.expected error 预期误差
!]%M yI&{8DCCw 91.population 总体
AN!MFsk S?X2MX 92.sampling risk 抽样风险
Kn9O=?Xh; \9U4V>p 93.non- sampling risk 非抽样风险
-= W" +3HukoR( 94.sampling unit 抽样单位
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y$ L53qQej< 95.statistical sampling 统计抽样
?'xTSAn 2v!ucd} 96.tolerable error 可容忍误差
{U$qxC]M @S/PB[%S 97.the risk of under reliance 信赖不足风险
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N%RB$G 98.the risk of over reliance 信赖过度风险
Xx;RH9YYz 4_CV.? 99.the risk of incorrect rejection 误拒风险
JvA6 kw, b.qp&2 A 100. the risk of incorrect acceptance 误受风险
_3q% =)56]ki} 101.working trial balance 试算平衡表
<O`yM2/pS @ljvTgZ(X 102.index and cross-referencing 索引和交叉索引
-Jo8jE~>V OD,"8JF 103.cash receipt 现金收入
9Fe(],AzF /?POIn+0o 104.cash disbursement 现金支出
s]=s2.= ~<M/<%o2* 105.bank statement 银行对账单
/Q7cQ2[EU ^y.e
Fz 106.bank reconciliation 银行存款余额调节表
; Q-f6)+& <Sx
smf0" 107.balance sheet date
资产负债表日
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Sz\"*W;> 108.net realizable value 可变现净值
fV-vy]x.. < bHu9D 109.storeroom 仓库
O[p;IG` KRS_6G],{ 110.sale invoice 销售发票
8:Yha4<Bv7 ;(). 111.price list 价目表
U @Il:\I b8V]/ 112.positive confirmation request 积极式询证函
>Z#=< Onr#p4UT 113.negative confirmation request 消极式询证函
8^fkY'x 32_{nLV$[ 114.purchase requisition 请购单
xl%!7?G|$> B/IPG~aMEZ 115.receiving report 验收报告
v1hrRf2< ALw5M'6q0\ 116.gross margin 毛利
?^z!yD\ :kycIM]s 117.manufacturing overhead 制造费用
c5uT'P" =<-tD< 118.material requisition 领料单
^}XKhn.S' o.tCw\M$g 119.inventory-taking 存货盘点
C;DNL^ %0]vW;Q5 120.bond certificate 债券
ETP}mo "7R"(.
~> 121.stock certificate 股票
<!.'"*2 h+mM 122.audit report 审计报告
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?T 123.entity 被审计单位
$!c)%qDq IAt;?4 124.addressee of the audit report 审计报告的收件人
sIuk ~L!*p0dS^ 125.unqualified opinion 无保留意见
V:h-K`~/ +w Oa 126.qualified opinion 保留意见
T`g.K6$b 7<Fp3N 3 127.disclaimer of opinion 无法表示意见
; Xy\7tx !UE'
AB 128.adverse opinion 否定意见
Dc |!H{Yr z`-?5-a]I 查看《
注会考试《审计》中的128个英文单词(一) 》
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