61.assessed level of material misstatement risk 重大错报风险的评估水平
WIYWql>* 5"2pU{xmK 62.simall business 小规模企业
!1[ZfTX^a +~za6 63.accounting system
会计系统
)bl^:C $3yn-'o'A 64.test of control 控制测试
(%SKTM wjfc9z 65.walk-through test 穿行测试
pv@w 8* NXSjN~aG2 66.communication 沟通
E<r<ObeRv` zr^"zcfz& 67.flow chart 流程图
KkyZd9 VJOB+CKE 68.reperformance of internal control 重新执行
3%YDsd vQx ^C70b)68 69.audit evidence
审计证据
buA/G-<e AGK{t+` 70.substantive procedures 实质性程序
NQIbav^5 2*TPW 71.assertions 认定
P`OZoI$bV &2,^CG 72.esistence 存在
>\'gIIs A&L2&ofV&q 73.occurrence 发生
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|fS 74.completeness 完整性
k293wS !;M5.Y1j&" 75.rights and obligations 权利和义务
SshjUNx L&G5 kY` 76.valuation and allocation 计价和分摊
H/$oGhvl rH9[x8e 77.cutoff 截止
*s$:"g- Oz-@e%8L 78.accuracy 准确性
u$ff %`E qv)%)n 79.classification 分类
xew s~74L 67]!
xy 80.inspection 检查
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H'%#71 81.supervision of counting 监盘
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`$^V 82.observation 观察
gzEcdDD 'pC51}[A{^ 83.confirmation 函证
I\Pw` l09SWug 84.computation 计算
{;+9A}e g]jCR*] 85.analytical procedures 分析程序
)uC5 yQE9S+%M 86.vouch 核对
lX/:e= SY$%)(c8kL 87.trace 追查
gp NAM" !+_X q$9_ 88.audit sampling 审计抽样
lD6PKZ\RIj E{]PfUfFY 89.error 误差
Vu;z|L C^7M>i 90.expected error 预期误差
HleMzykF b_']S0$c\ 91.population 总体
s_cur- /-&2>4I 92.sampling risk 抽样风险
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39 QSyPtjg] 93.non- sampling risk 非抽样风险
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k|I FQM9>l@6)> 94.sampling unit 抽样单位
Uf#9y182*c S3ZIC\2 95.statistical sampling 统计抽样
}ZJ*N Y 8K2=WYN 96.tolerable error 可容忍误差
`u$lSGl cBQ+`DXn5c 97.the risk of under reliance 信赖不足风险
'1rO&F b=XHE1^rM 98.the risk of over reliance 信赖过度风险
W~Q;R:y tf6 Zz[ 99.the risk of incorrect rejection 误拒风险
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y,?2 100. the risk of incorrect acceptance 误受风险
e`zCz`R ?63ep:QEk 101.working trial balance 试算平衡表
:(#5%6F DhN<e7c` 102.index and cross-referencing 索引和交叉索引
eu0jjeB 3]h*6V1$ 103.cash receipt 现金收入
o_n 3.O= USzO):o 104.cash disbursement 现金支出
` NCH^) }s:~E2?In 105.bank statement 银行对账单
> *soc!# Y v0KJKrliGO 106.bank reconciliation 银行存款余额调节表
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资产负债表日
LL+PAvMg Zu|qN*N4 108.net realizable value 可变现净值
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2_ lsKQZ@LN` 109.storeroom 仓库
remRmY? @bZ,)R 110.sale invoice 销售发票
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m+3aF 111.price list 价目表
mb*|$ysPx Y=Om0=v 112.positive confirmation request 积极式询证函
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ji ))4RgS$ 113.negative confirmation request 消极式询证函
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@aq* 3f(tb%pa5 114.purchase requisition 请购单
UdcrX`^. Suy +XHV 115.receiving report 验收报告
#,9#x]U#v Nf%/)Tk 116.gross margin 毛利
dP=,<H#]m =b#:j:r 117.manufacturing overhead 制造费用
WJy\{YAG 1u~a*lO} 118.material requisition 领料单
iH8V] % {\gpXVrn_ 119.inventory-taking 存货盘点
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/
xCX. C A=r8_.@2@ 121.stock certificate 股票
#]r'?GN .yB{+ 122.audit report 审计报告
2YK2t<EO Rd[^)q4d$w 123.entity 被审计单位
DA>TT~L f/t`B^}@ 124.addressee of the audit report 审计报告的收件人
Mb-AzGsV r!~6. 125.unqualified opinion 无保留意见
WWT1_&0 K9ek 126.qualified opinion 保留意见
!,R=6b$E5 +*wr=9> 127.disclaimer of opinion 无法表示意见
i5SDy(?r wH+|
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}8'b}7! p3V?n[/} 查看《
注会考试《审计》中的128个英文单词(一) 》
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