61.assessed level of material misstatement risk 重大错报风险的评估水平
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P_a`* 62.simall business 小规模企业
L;h|Sk]{ InA=ty]"_U 63.accounting system
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[]:&WA9N 7?ICXhu9 64.test of control 控制测试
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4jk 65.walk-through test 穿行测试
hh!4DHv "O~7s} 66.communication 沟通
nD.K*# u g o9tvK 67.flow chart 流程图
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!W5& (&MtK1;; 68.reperformance of internal control 重新执行
+I3j2u8L =&Z#QD"vl 69.audit evidence
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;F|8#! ( X'{o/U. 70.substantive procedures 实质性程序
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vCuV ,n{R,]y\ 71.assertions 认定
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c<K" 72.esistence 存在
5[LDG/{Tys LNcoTdv}k 73.occurrence 发生
s2`} ~ MbxJ3"@ 74.completeness 完整性
mWF\h>]|. `m}G{ jfk 75.rights and obligations 权利和义务
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W[f%m0 76.valuation and allocation 计价和分摊
:28[k~.bo Lb#PiTJI 77.cutoff 截止
.Zc:$"gDu G/ H>M%M 78.accuracy 准确性
2y IDyo 5,|of{8 79.classification 分类
</pt($ iD.p KG 80.inspection 检查
uuQsK. S ):\+%v^ 81.supervision of counting 监盘
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oa|h"T 82.observation 观察
:w]NN\ =om<* \vsO 83.confirmation 函证
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D;-p @=OX7zq\h- 84.computation 计算
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Pv|sPIIB7 Yyw9IYB; 86.vouch 核对
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\*M;W|8aB ]E.\ |I( 88.audit sampling 审计抽样
{]%7-4E cqaq~ 89.error 误差
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r?9".H 0+K<;5"63d 91.population 总体
Fr-Vq=j& ,Iru_=Wk~ 92.sampling risk 抽样风险
411z-aS '!`| H 3 93.non- sampling risk 非抽样风险
..x2 Q9c*I,Oj 94.sampling unit 抽样单位
_88X-~. ]x66/O\0u 95.statistical sampling 统计抽样
c& $[a%s *uSlp_;kB 96.tolerable error 可容忍误差
lt yhYPS T+PERz( 97.the risk of under reliance 信赖不足风险
o=-Af|#b (Q.tH 98.the risk of over reliance 信赖过度风险
qeC^e}h 'J)9# 99.the risk of incorrect rejection 误拒风险
(1[Z#y[ fm$Qd^E|e 100. the risk of incorrect acceptance 误受风险
VtMnLFMw w]fVELU 101.working trial balance 试算平衡表
g-H,*^g+ S~W;Ld<>fB 102.index and cross-referencing 索引和交叉索引
%q.5;L *,)1Dcv( 103.cash receipt 现金收入
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104.cash disbursement 现金支出
Nrq/Pkmy ><$V:nsEO 105.bank statement 银行对账单
UG vUU<N|N i ~)V>x 106.bank reconciliation 银行存款余额调节表
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\=$G94% RjR+'<7E^ 108.net realizable value 可变现净值
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B) 109.storeroom 仓库
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}Q"=A N8,g~?r^ 110.sale invoice 销售发票
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;hjxR- 111.price list 价目表
FbH@qHSH ulk/I-y 112.positive confirmation request 积极式询证函
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m9=Me 113.negative confirmation request 消极式询证函
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\*dG 114.purchase requisition 请购单
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c 115.receiving report 验收报告
3JD"* <zs yr* ~?\ 116.gross margin 毛利
I0;gTpt9 jaIcIc=Pf 117.manufacturing overhead 制造费用
r=xec@R]* fJ=(oF= 118.material requisition 领料单
I|2dV9y J3/e;5w2Z 119.inventory-taking 存货盘点
iG"1~/U W}|k!_/ 120.bond certificate 债券
b?2 \j} A+}O~,mxP8 121.stock certificate 股票
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e@5w?QzW 123.entity 被审计单位
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B^ wzcv[C-x 124.addressee of the audit report 审计报告的收件人
DYrci?8Ith 2_Zn?#G8dl 125.unqualified opinion 无保留意见
Zrew}0 &g=6K&a$a 126.qualified opinion 保留意见
Gz--C( aU$8 0 127.disclaimer of opinion 无法表示意见
.3wx}!:*| )EcfEym.> 128.adverse opinion 否定意见
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Q91mCP~$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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