61.assessed level of material misstatement risk 重大错报风险的评估水平
u7Ix7`V KtH^k&z.f 62.simall business 小规模企业
#5'@at'1 fk>{ 63.accounting system
会计系统
gG}H5uN kp}[nehF 64.test of control 控制测试
z5Tsu1c 6PS[OB{3 65.walk-through test 穿行测试
_9p79S<+ #Er"i 66.communication 沟通
:eJJL,v c14d0x{ 67.flow chart 流程图
7l~^KsX 6%>'n? 68.reperformance of internal control 重新执行
o90g;Vog tns8B 69.audit evidence
审计证据
o)7Ot\:E $N;J) 70.substantive procedures 实质性程序
$ Y^0l [m6+I9 71.assertions 认定
<mVFC $8AW 72.esistence 存在
84Wca
H OJJ [Er1 73.occurrence 发生
yG7H>LF?8 ;BT7pyu%[ 74.completeness 完整性
Md~._@`|K Y Q.Xl_ 75.rights and obligations 权利和义务
S_O
tY]gF ZZTf/s* 76.valuation and allocation 计价和分摊
m.1-[ 2{8~ HuU$x;~ 77.cutoff 截止
~1twGG_; 8TP~=qU 78.accuracy 准确性
-;&I S >P\eHR,{- 79.classification 分类
!J X7y%J V@b7$z 80.inspection 检查
|O oczYf x|dP-E41\ 81.supervision of counting 监盘
Vwh;QJxb rBi<Yy$z 82.observation 观察
T6=|)UTe1 6DK).|@$r 83.confirmation 函证
@U1|?~M%s S<cz2FlV 84.computation 计算
% -A
cA d^!k{Qx' 85.analytical procedures 分析程序
xU0iz{9 \=im{(0h 86.vouch 核对
cRD;a?0/6s ?*
+U[*M 87.trace 追查
V\{@c%xW =N{?ll6x7g 88.audit sampling 审计抽样
{B
k` Zlki v~T)g"_| 89.error 误差
2y!aXk\#C KB :JVK^ < 90.expected error 预期误差
]Sa#g&}T> }zsIp, 91.population 总体
S Z/yijf V;"2=)X 92.sampling risk 抽样风险
X';qcn_^ h9<PP2.( 93.non- sampling risk 非抽样风险
ly0L)L]\ Ax;?~v4Z 94.sampling unit 抽样单位
A:GqR;;"x> CLVT5pj=' 95.statistical sampling 统计抽样
jdu6P+_8n K{/i2^4 96.tolerable error 可容忍误差
-Pt E+R[A T&>65`L 97.the risk of under reliance 信赖不足风险
R+(f~ j' oST)E5X;7 98.the risk of over reliance 信赖过度风险
nAl
\9#M p}1gac_c 99.the risk of incorrect rejection 误拒风险
7sOAaWx JQ0Z%;" 100. the risk of incorrect acceptance 误受风险
/}>8|#U3y %%?}db1n 101.working trial balance 试算平衡表
%H" `^hA &/1 102.index and cross-referencing 索引和交叉索引
2\k!DF #<9'{i3 103.cash receipt 现金收入
g_P98_2f.k 8w:mL^6x 104.cash disbursement 现金支出
Dbj?l;'1 { >[ ]iX 105.bank statement 银行对账单
n/Fxjf0W
;7?oJH; 106.bank reconciliation 银行存款余额调节表
Is3Y>oX @YH>|{S& 107.balance sheet date
资产负债表日
NcF>}f,}\ $fD% 18 108.net realizable value 可变现净值
UR_Ty59 bF_0',W 109.storeroom 仓库
TsoxS/MI" $#s5y~z 110.sale invoice 销售发票
<_|@~^u >h#juO" 111.price list 价目表
i*mU<:t S$fS|N3]% 112.positive confirmation request 积极式询证函
h;+O96V4. ri59LY y= 113.negative confirmation request 消极式询证函
uchQv]VB Nh^I{%.x 114.purchase requisition 请购单
_$@fCo0 YQd($ 115.receiving report 验收报告
r`6f zNKB'hsK 116.gross margin 毛利
">1wPq& y< dBF[ 117.manufacturing overhead 制造费用
((`{-y\K IO8 @u;& 118.material requisition 领料单
9M9Fif. *#}
=>, v 119.inventory-taking 存货盘点
x+6z9{O M$ieM[_T 120.bond certificate 债券
45.g ; :'ZR!w 121.stock certificate 股票
yQj J-g(. Mpw]dYM 122.audit report 审计报告
W[)HFh(# 44P [P{y 123.entity 被审计单位
vW*Mf}= $+4
4US 124.addressee of the audit report 审计报告的收件人
gE@Pb t6KKfb 125.unqualified opinion 无保留意见
,WOCG2h -YQS\@? 126.qualified opinion 保留意见
s-WZ3g MDIPoS3BRa 127.disclaimer of opinion 无法表示意见
fmv:vs /9 l6WEx
-d 128.adverse opinion 否定意见
&XCd2 Z.@n
7G 查看《
注会考试《审计》中的128个英文单词(一) 》
VM<0_R24z