61.assessed level of material misstatement risk 重大错报风险的评估水平
Og`w ~!\ IPoNAi<b 62.simall business 小规模企业
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会计系统
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hS}*t +idj,J| 64.test of control 控制测试
_$?SK id|o >I3#ALF 65.walk-through test 穿行测试
ayJKt03\O\ Vx^+Z,y&QP 66.communication 沟通
iii2nmiK 4cni_m] 67.flow chart 流程图
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j&fWuA X99:/3MXB' 68.reperformance of internal control 重新执行
H1>}E5^? c6;tbL 69.audit evidence
审计证据
XOzd{ 54w..8' 70.substantive procedures 实质性程序
Dxu2rz!li- &C+pen)Z 71.assertions 认定
LuB-9[^< T,,,+gPx 72.esistence 存在
"3A.x1uQ `2y2Bk 73.occurrence 发生
\4`~J@5Y 8-c1q*q) 74.completeness 完整性
?1Lzbou sHSZIkB-r 75.rights and obligations 权利和义务
+.T&U7xV `)FSJV1 76.valuation and allocation 计价和分摊
A7|!&fi V_?5 cwZ 77.cutoff 截止
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pzP~,cdf Y=l91dxGI 79.classification 分类
-gl7mO * cWSiJr):r 80.inspection 检查
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Me%ZM0 81.supervision of counting 监盘
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LVRdA #y"EhwF 82.observation 观察
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83.confirmation 函证
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TV2C< 84.computation 计算
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G_%G hmv"|1Sa!~ 85.analytical procedures 分析程序
5 iUT# ,c#=qb8"" 86.vouch 核对
445}Yw5;9 y{ReQn3>y 87.trace 追查
E`3yf9" lV/-jkR 88.audit sampling 审计抽样
gwtR<2,p tY^ MP5* 89.error 误差
1-4iy_d gf()NfUvRH 90.expected error 预期误差
7KOM,FWKe e$M \HPc 91.population 总体
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AOhfQ:E 4 JyY-@GF 93.non- sampling risk 非抽样风险
48JD >=@7 ]p/f@j?LU 94.sampling unit 抽样单位
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s*.CJ C=&7V 96.tolerable error 可容忍误差
kGsd3t!' j_\nsM7 97.the risk of under reliance 信赖不足风险
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gU6=vN1# #;59THdtPk 98.the risk of over reliance 信赖过度风险
1@*qz\ YY rcUXYJCh- 99.the risk of incorrect rejection 误拒风险
y%A!|aBu 'xi[- - 100. the risk of incorrect acceptance 误受风险
^sR]w]cz. T2-n;8t 101.working trial balance 试算平衡表
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t .*z)N +.gM"JV 104.cash disbursement 现金支出
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Fx:w 105.bank statement 银行对账单
gPs%v`y)*D qP6Yn JWl 106.bank reconciliation 银行存款余额调节表
$xRZU9+ [jb3lO$Xa 107.balance sheet date
资产负债表日
o";5@NH *"4d6 108.net realizable value 可变现净值
%$K2$dq5 n\8;4]n 109.storeroom 仓库
% c[Q_ +L(0R&C 110.sale invoice 销售发票
Y)*5M 2%Bq[SMuN 111.price list 价目表
WqX#T ?+{=>{1 112.positive confirmation request 积极式询证函
s ~'><ioh jb~2f2vUa 113.negative confirmation request 消极式询证函
X=O}k& NjT#p8d X 114.purchase requisition 请购单
"/ G^+u Jj=0{(X 115.receiving report 验收报告
|DAe2RK ^B[%|{cO 116.gross margin 毛利
u2=gG. 'BY{]{SL 117.manufacturing overhead 制造费用
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,})x1y 118.material requisition 领料单
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119.inventory-taking 存货盘点
$6\-8zNk LwDm(gG 120.bond certificate 债券
N<bNJD} a xT- 121.stock certificate 股票
fNz*E|]8& a&yIH;- 122.audit report 审计报告
|~Q`DdkX lLD-QO}/ 123.entity 被审计单位
@o&.]FZs UO%VuC5B 124.addressee of the audit report 审计报告的收件人
!Gwf"-TQ Fa]fSqy@; 125.unqualified opinion 无保留意见
;DWtCtD 7bBOV(/s 126.qualified opinion 保留意见
ofeSGx BzFD_A>j;_ 127.disclaimer of opinion 无法表示意见
yl63VX8w} ('1k%`R% 128.adverse opinion 否定意见
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u+`< ppcuMcR{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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