61.assessed level of material misstatement risk 重大错报风险的评估水平
7g o%M~Q<wf 62.simall business 小规模企业
wh|[
"U(' L@CN0ezQs 63.accounting system
会计系统
KOhy)h+ h %dw-}1X 64.test of control 控制测试
7fI[yCh s3g$F23 65.walk-through test 穿行测试
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LP@Q8{' H$(%FWzQ% 67.flow chart 流程图
;NLL?6~ 75!IzJG 68.reperformance of internal control 重新执行
b[GZ sXD- *3S,XMS{O 69.audit evidence
审计证据
.
g(yTA 4mNL;O 70.substantive procedures 实质性程序
4)JrOe&k 4{CVBowi 71.assertions 认定
MyCX6+Ci) 0eq> 72.esistence 存在
(W=z0Lqu T*k
K-@.i 73.occurrence 发生
;?= ] ffa{ 1kb?y4xeJ 74.completeness 完整性
i&mu=J[ d";+8S 75.rights and obligations 权利和义务
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eW>IN]5 hP3I_I[qF} 76.valuation and allocation 计价和分摊
k-e_lSYk&c "4`h -Y 77.cutoff 截止
l=
~]MSwY Y_Ej-u+>{ 78.accuracy 准确性
e{To&gy~ KDRIy@[e 79.classification 分类
72~)bu .[= 0(NO 80.inspection 检查
GG(rp]rgl C<qJnB:B9 81.supervision of counting 监盘
^B?{X|U37 ],qG!,
V 82.observation 观察
W zy8 *ubLuC+b 83.confirmation 函证
S@N&W&W#~ 9Hlu%R 84.computation 计算
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rPb8 85.analytical procedures 分析程序
)l[ +7 PovPO 86.vouch 核对
p*#SSR9< yK"U
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87.trace 追查
c!{.BgGN | =N8X 88.audit sampling 审计抽样
WQiEQ>6(t( A ;Z%-x 89.error 误差
S U2`H7C* @_1$
<8 90.expected error 预期误差
si3i#l&.b_ '(^p$=3|@D 91.population 总体
`j_R ?mY !*C^gIQGU 92.sampling risk 抽样风险
>hB]T%' N5%~~JRO 93.non- sampling risk 非抽样风险
""CJlqU 0)k%nIhj 94.sampling unit 抽样单位
pOIFO=k
?o9l{4~g 95.statistical sampling 统计抽样
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86S)+h 96.tolerable error 可容忍误差
UO<uG#FB $AG.< 97.the risk of under reliance 信赖不足风险
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s0UX 98.the risk of over reliance 信赖过度风险
F[RhuNa&'W 5A~w_p*} 99.the risk of incorrect rejection 误拒风险
T_v xhg{!w 100. the risk of incorrect acceptance 误受风险
r-4I{GPb (t<i?>p 101.working trial balance 试算平衡表
EU>@k{Qt %b@>riR(y 102.index and cross-referencing 索引和交叉索引
asPD>j c oJyC{G 103.cash receipt 现金收入
*Vv ;NA/ .N/4+[2p( 104.cash disbursement 现金支出
97F$$d54T Q`r1pO 105.bank statement 银行对账单
/xrt,M@ sE>'~+1_O 106.bank reconciliation 银行存款余额调节表
&/=xtO/Z{ RDzL@xCcn 107.balance sheet date
资产负债表日
^6J*yV% Pbm;@V 108.net realizable value 可变现净值
>a_K:O|AJ ` Bkba: 109.storeroom 仓库
e<iTU?eJM O}IS{/^7 110.sale invoice 销售发票
~aA+L-s| b$rBxe\ 111.price list 价目表
"TN}=^A\F #'$CC<*vy 112.positive confirmation request 积极式询证函
]r|.\}2Y7 _@?]!J[ 113.negative confirmation request 消极式询证函
Sq(=Bn6E
"thfd"- 114.purchase requisition 请购单
->8n.!F} z81I2?v[Jr 115.receiving report 验收报告
My)}oN7\z LoBKR
c2t 116.gross margin 毛利
tC|5;'m.2 R8":1 #& 117.manufacturing overhead 制造费用
Z!LzyCVl pjjs'A*y 118.material requisition 领料单
rp(`V@x3 `DWzp5Ax 119.inventory-taking 存货盘点
Zh3]bg5 <@;e N& 120.bond certificate 债券
"uZ'oN xu&
v(C9 121.stock certificate 股票
M{O2O( :Tj,;0#/ 122.audit report 审计报告
]Ms~;MXlx5 RsTpjY*Xb 123.entity 被审计单位
f"k/j?e* ^z0[{1 124.addressee of the audit report 审计报告的收件人
w
:^b3@gd g*Cs/w 125.unqualified opinion 无保留意见
!H?#~{
W} d*q_DV 126.qualified opinion 保留意见
0{A VH/S eN}FBX#' 127.disclaimer of opinion 无法表示意见
atl0#F Bd 9W'#4 128.adverse opinion 否定意见
Fp@eb8Pl ce+\D'q[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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