61.assessed level of material misstatement risk 重大错报风险的评估水平
R
(+h)#![ PT
0Qzg 62.simall business 小规模企业
Tw`F?i~ P2A
]qX 63.accounting system
会计系统
FY_avW OqAh4qa,$ 64.test of control 控制测试
(,d4"C PE
OM1oY)w 65.walk-through test 穿行测试
,I9][_ N>W;0u! 66.communication 沟通
G_4K+
-K /y+;g{ 67.flow chart 流程图
0R2S@4%Y r&H=i 68.reperformance of internal control 重新执行
LS R_x$G+t uOivnJ?
69.audit evidence
审计证据
<-Kb@V3 y@2vY[)3s 70.substantive procedures 实质性程序
4eDmLC"Y
* `2
%eDFZ 71.assertions 认定
(Von;U P>yG/:W; 72.esistence 存在
r_!{!i3
B -52@%uB 73.occurrence 发生
E-5ij,bHv3 Qd&d\w/ 74.completeness 完整性
yH0yO*RZ -$sl!%HO% 75.rights and obligations 权利和义务
Fyi?,, n',9#I(!L 76.valuation and allocation 计价和分摊
qY*%p 46Y7HTwE 77.cutoff 截止
ue^?/{OuT JN;TGtB^p 78.accuracy 准确性
*Dd(+NI B^_$
hJncc 79.classification 分类
.>AFf9P )sY$\^'WY 80.inspection 检查
~x+:44* L:k@BCQM 81.supervision of counting 监盘
)Ta]6 1%]{0P0?[ 82.observation 观察
(F4d Fh >h/)r6 83.confirmation 函证
?h>%Ix n{qa ]3 84.computation 计算
5W:Gl?$S} i"r.>X'Z 85.analytical procedures 分析程序
WL]Wu.k |2+F I<v4 86.vouch 核对
Z7KB?1{G V;[__w 87.trace 追查
ya*q; D @'NaA SB 88.audit sampling 审计抽样
|RvpEy76 g O\f:Pg 89.error 误差
zn?a|kt wFoR,oXtL/ 90.expected error 预期误差
')yF0 Q%AS;(d 91.population 总体
-67f33 mXN1b! 92.sampling risk 抽样风险
r,Y/4(.c7U !kHyLEV 93.non- sampling risk 非抽样风险
i+T0}M< }ii]cY 94.sampling unit 抽样单位
_6QLnr&@j B 3,ig9 95.statistical sampling 统计抽样
*fuGVA S*DBY~pZy 96.tolerable error 可容忍误差
Jb)eC?6O u=ds]XP@ 97.the risk of under reliance 信赖不足风险
-c<1H)W MIua\:xT 98.the risk of over reliance 信赖过度风险
5>z:[OdY* g^<q L| 99.the risk of incorrect rejection 误拒风险
Ig?.*j ] vI:bl~ 100. the risk of incorrect acceptance 误受风险
pFv[z':&Q \PtC 101.working trial balance 试算平衡表
DT7-v4Zd Q+%m+ /Zq 102.index and cross-referencing 索引和交叉索引
Q,M/R6i- e&a[k 103.cash receipt 现金收入
M@
LaD 5 n9-q5X^e> 104.cash disbursement 现金支出
3K'o&>}L OD@@O9 105.bank statement 银行对账单
o._#=7|( fb=$<0Ocj 106.bank reconciliation 银行存款余额调节表
^2?O+ =,F /xm} ?t0U 107.balance sheet date
资产负债表日
$xn%i\ c
402pj
108.net realizable value 可变现净值
!^"!fuoNC z&HN>7 109.storeroom 仓库
DGuUI}|) Iz$W3#hi 110.sale invoice 销售发票
TXvt0&- RT+30Q? 111.price list 价目表
KlX |PQ F*jjcUk 112.positive confirmation request 积极式询证函
eJ)KE5%n# =x.v*W]F` 113.negative confirmation request 消极式询证函
{HJ`%xN| :M?
') 114.purchase requisition 请购单
Y|N vBr /*p?UW<*4 115.receiving report 验收报告
$q@RHcj dgqJ=+z 0y 116.gross margin 毛利
nR |LV'( G|Yp<W%o 117.manufacturing overhead 制造费用
9oau_
Q# [@?.}
! 118.material requisition 领料单
[F-u'h< *l `::(jW.KO 119.inventory-taking 存货盘点
KL\=:iWA ,["|wqM 120.bond certificate 债券
6%hEs6-R I8oKa$RF 121.stock certificate 股票
hw.demD ;NVTn<Uj 122.audit report 审计报告
iO= uXN1g H=SMDj)s+ 123.entity 被审计单位
k49n9EX lJQl$Wx^ 124.addressee of the audit report 审计报告的收件人
7/$Z7J!k :bF2b..XOu 125.unqualified opinion 无保留意见
N*)8L[7_; DdZ_2B2 126.qualified opinion 保留意见
}6{
)Jv ]` Gz_e 127.disclaimer of opinion 无法表示意见
?j$8Uy$$ i@?<]n 128.adverse opinion 否定意见
Kz2^f@5=F ]be2jQx3 查看《
注会考试《审计》中的128个英文单词(一) 》
R#^pNJN