61.assessed level of material misstatement risk 重大错报风险的评估水平
|9Yx`_DF wZbT*rU 62.simall business 小规模企业
c&aqN\'4" bY*_6SPK4 63.accounting system
会计系统
Eza^Tbq%j? *~cNUyd 64.test of control 控制测试
$uUyp8F J7e/+W~ 65.walk-through test 穿行测试
(~! @Uz5 6 b?K-)kL 66.communication 沟通
X56q,jCJ{ 'J!Gip , 67.flow chart 流程图
:_2:Fh.}3~ Zy{hYHQ 68.reperformance of internal control 重新执行
;~WoJlEK3 5p:2gsk 69.audit evidence
审计证据
gkq~0/ ,?Vxcr 70.substantive procedures 实质性程序
3m2y<l< +l!.<:sp 71.assertions 认定
a
HI~@ UfV {m
72.esistence 存在
Z=%u:K}[ :D>flZi 73.occurrence 发生
b
j<T`M! 7~ZG"^k 74.completeness 完整性
PJe\PGh ^h#A7 g 75.rights and obligations 权利和义务
hp}rCy|01 ;j(*:Nt1 76.valuation and allocation 计价和分摊
;A*sub rq1~%S 77.cutoff 截止
mUR[;;l ;ByCtVm2 78.accuracy 准确性
p;R&h4H C:bA:O 79.classification 分类
66+]D4(k 3+:NX6Ewb* 80.inspection 检查
}v?l0Gk( d~QJ}a 81.supervision of counting 监盘
2)n%rvCQ QV*la= j/ 82.observation 观察
CUjRz5L {4p7r7n' 83.confirmation 函证
qEdY]t 6(1
&
6|o3 84.computation 计算
YhAO r8FA
V9A 85.analytical procedures 分析程序
2!{_x8,n "/UPq6 86.vouch 核对
|L-- j b+Vlq7Bc 87.trace 追查
ilQ\+xR{b ]x3 )OjH 88.audit sampling 审计抽样
AP=SCq; G`;mSq6i 89.error 误差
TLVfu4 ZC^?ng 90.expected error 预期误差
]Rp<64I o 'Nx"_jQ 91.population 总体
`<Hc,D; p m5KLi
&R 92.sampling risk 抽样风险
MzlE E!I4I' 93.non- sampling risk 非抽样风险
I4c%>R }JT&lyO< b 94.sampling unit 抽样单位
8-K4*(-dL e+@.n 95.statistical sampling 统计抽样
xu;^F
$.B}zY{ 96.tolerable error 可容忍误差
W$Aypy
6skd>v UU 97.the risk of under reliance 信赖不足风险
>4#\ U! 15DlD`QV 98.the risk of over reliance 信赖过度风险
[~Z#yEiW^ W`n_m&Y\ 99.the risk of incorrect rejection 误拒风险
n4ti{-^4|d W}wd?WIps 100. the risk of incorrect acceptance 误受风险
:+ "JPF4X Ac[;S!R 101.working trial balance 试算平衡表
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h;MR PKs$Q=Ol<| 102.index and cross-referencing 索引和交叉索引
FOcDBCrOe I+Fr#1 103.cash receipt 现金收入
EVbDI yFn M49Hm[0( 104.cash disbursement 现金支出
F#e
fs6{ #P1;*m 105.bank statement 银行对账单
fAvB!e gti=GmL(L 106.bank reconciliation 银行存款余额调节表
`k08M) 8[8U49V9( 107.balance sheet date
资产负债表日
27H4en; o= :/NP8$~@j 108.net realizable value 可变现净值
6M8(KN^ 9x9E+DG#( 109.storeroom 仓库
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P 110.sale invoice 销售发票
%,) Xi 8ZO~=e 111.price list 价目表
;Y(~'KF "QY~V{u5 112.positive confirmation request 积极式询证函
2Xfy?U aII:Pzh]B 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
;!>>C0s" z7lbb*Xe 115.receiving report 验收报告
`P9%[8`C 9 zPb"6%1B 116.gross margin 毛利
I~c}&'V WJ]g7!Ks 117.manufacturing overhead 制造费用
VH.}}RS% Wy$Q!R=i 118.material requisition 领料单
g
|4v>5Y UgLJV2M6 119.inventory-taking 存货盘点
XpOQBXbt TUVqQ\oF: 120.bond certificate 债券
H*>5ne=x lnnt b3q 121.stock certificate 股票
kc:2ID& Ga^k1TQq 122.audit report 审计报告
!^A t{[U *yA.D? 123.entity 被审计单位
`#N7ym;s@ /ec~^S8X 124.addressee of the audit report 审计报告的收件人
= G3A} ZbcpE~<a 125.unqualified opinion 无保留意见
1Aa=&B2 u\G\KASUK% 126.qualified opinion 保留意见
[x|{VJ(h <3Hu(Jx<O 127.disclaimer of opinion 无法表示意见
%bUpVyi!( GEi^3UD 128.adverse opinion 否定意见
T?FR@.
Rm BLhuYuON 查看《
注会考试《审计》中的128个英文单词(一) 》
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