61.assessed level of material misstatement risk 重大错报风险的评估水平
,$ICv+7] m<ZwbD 62.simall business 小规模企业
41swG ii%n:0+zm 63.accounting system
会计系统
ebF},Q(48 wA`A+Z2*? 64.test of control 控制测试
V0p@wG3 VN=S&iBa/ 65.walk-through test 穿行测试
>j]*=&,7 ,"/<N*vh 66.communication 沟通
0-dhGh?. =Mc]FCV 67.flow chart 流程图
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3 68.reperformance of internal control 重新执行
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6!? 7QiJ1P.z 69.audit evidence
审计证据
C 3`2{1 38P_wf~\ 70.substantive procedures 实质性程序
#mqz*=L3 )F;[ 71.assertions 认定
ku,Y- `m5cU*@D 72.esistence 存在
U4*5o~!=S 45`Gv 73.occurrence 发生
-0| '{ S\<]|tM:x 74.completeness 完整性
_96hw8 o{\@7'G 75.rights and obligations 权利和义务
bHcb.;< &,':@OQ 76.valuation and allocation 计价和分摊
F]Zg9c{# &libC>a[ 77.cutoff 截止
/Ny/%[cu zk]6|i$!I 78.accuracy 准确性
;2RCgX!'% {pU Ou8`Z 79.classification 分类
{m}B=u .a:Oj3=0 80.inspection 检查
yS/ovd D@H'8C\ 81.supervision of counting 监盘
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e#v) 82.observation 观察
&G55<tRE Ki-CJy 83.confirmation 函证
ee&QZVL> Y VTY{>Q 84.computation 计算
\~nUk7. <u44YvLBm 85.analytical procedures 分析程序
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EK4 Q>}I@eyJ 86.vouch 核对
Dbyy H_ GMOv$Tn-_L 87.trace 追查
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/wAUt #UU}lG 88.audit sampling 审计抽样
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*cTN5S> M 0-> 90.expected error 预期误差
=fBJQK2sk DC*|tHl 91.population 总体
c[ff|-<g #.}Su+XF 92.sampling risk 抽样风险
9>le-}~ Fg4eIE-/M 93.non- sampling risk 非抽样风险
W5:S+ cJ:BEe 94.sampling unit 抽样单位
:KX/GN!n #:Cr'U 95.statistical sampling 统计抽样
.(;k]UP hFa\x5I5 96.tolerable error 可容忍误差
4)9X) Qx nC`#Hm.V% 97.the risk of under reliance 信赖不足风险
ZH:#~Zyj 6@o_MtI 98.the risk of over reliance 信赖过度风险
7+T\ iO#H_&L.p 99.the risk of incorrect rejection 误拒风险
h.'h L 1aYO:ZPy 100. the risk of incorrect acceptance 误受风险
9
J5Z'd_ uK(+WA 101.working trial balance 试算平衡表
3{CGYd]_u ,`+y4Z6`W2 102.index and cross-referencing 索引和交叉索引
#_7}O0?c3 vR1%&(f{ 103.cash receipt 现金收入
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V9t{~j 104.cash disbursement 现金支出
s'\"%~nF< )Y?Hf2'] 105.bank statement 银行对账单
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@= 106.bank reconciliation 银行存款余额调节表
s3kh (N tGmyTBgx 107.balance sheet date
资产负债表日
Y/Y746I P'ZWAxd 108.net realizable value 可变现净值
(a7IxW D>*%zz| 109.storeroom 仓库
y
L&n) 8agd{bxU 110.sale invoice 销售发票
F w{8MQ2 {!oO>t 111.price list 价目表
`5 e#9@/e Iobo5B 112.positive confirmation request 积极式询证函
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fw>2 113.negative confirmation request 消极式询证函
<\zb*e&vr zKV{JUpG 114.purchase requisition 请购单
L4kYF~G:4 , PN?_N 115.receiving report 验收报告
:X`J1E]Rjd 62vz 'b 116.gross margin 毛利
j-{WPJa4\ NJl|/(]v 117.manufacturing overhead 制造费用
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(& B)^]V<l(w 118.material requisition 领料单
XTW/3pB ~q|^z[7 119.inventory-taking 存货盘点
ol`]6"Sc h r6f}2 120.bond certificate 债券
Za}91z" QX(:!b 121.stock certificate 股票
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!b! :l9C7o 122.audit report 审计报告
$g|g}>Sc iv;;GW{2 123.entity 被审计单位
pd X9G ^O892 -R 124.addressee of the audit report 审计报告的收件人
tO~H/0 R!$j_H 125.unqualified opinion 无保留意见
m?B@VDZ o_G.J4 V 126.qualified opinion 保留意见
(\R"v^ M>I}^Zp! 127.disclaimer of opinion 无法表示意见
o~GhV4vq 7?hCt 128.adverse opinion 否定意见
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[[m$J 查看《
注会考试《审计》中的128个英文单词(一) 》
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