61.assessed level of material misstatement risk 重大错报风险的评估水平
Yb,G^+; Y/QK+UMW* 62.simall business 小规模企业
NZC<m$') 1q;I7_{ 2 63.accounting system
会计系统
1\"BvFE*E~ AX!Md:s 64.test of control 控制测试
!XG/,)A o(S^1j5 65.walk-through test 穿行测试
*X"F: 7 1t
uator 66.communication 沟通
oW\Q>c7
= 3RY|l?n> 67.flow chart 流程图
v=8~ZDY URj%
J/jD 68.reperformance of internal control 重新执行
o
=jX lcuH]z 69.audit evidence
审计证据
M[&.kH Lt#:R\;& 70.substantive procedures 实质性程序
0^|$cvYiL SO8|]Fk 71.assertions 认定
d-_93 |\{J`5gr 72.esistence 存在
Rwi5+;N ]J0Y^dM 73.occurrence 发生
Cys/1DkE `rRg(fCN!M 74.completeness 完整性
NR@SDW ]"7El;2z 75.rights and obligations 权利和义务
N-_| %C-. >u%[J!Y;; 76.valuation and allocation 计价和分摊
f/|a?n2\hm +LU ). 77.cutoff 截止
)gm \e?^ NEjBjLJZ 78.accuracy 准确性
+eVpMD(
l YpbdScz
79.classification 分类
! a8h jAK`96+D~b 80.inspection 检查
Qr xO
erp L2Q p6A6S 81.supervision of counting 监盘
>LRaIU> >O[^\H!\ 82.observation 观察
v6,
o/3Ex N'q/7jOy 83.confirmation 函证
*?
orK o 1tK6lrhj 84.computation 计算
#0$eTdx# TQyFF/K 85.analytical procedures 分析程序
B3i=pcef
=z7Ay 86.vouch 核对
( Nve5 S@rsQ@PA 87.trace 追查
Ij,?G* ,4?|}xg 88.audit sampling 审计抽样
I(r5\A= j^R~ Lt4 89.error 误差
rea}Uq+po .<|4PG 90.expected error 预期误差
]q\= '3kL=( 91.population 总体
3 %{'Uh, P#'DG W&W0 92.sampling risk 抽样风险
~O3uje
_ _J$p< 93.non- sampling risk 非抽样风险
0.,&B5) fCo2".Tk 94.sampling unit 抽样单位
K,T]Fuy '}[L sU 95.statistical sampling 统计抽样
/$N#_Xblr &-.eu 96.tolerable error 可容忍误差
w6%CBE2 >w2WyYJYH 97.the risk of under reliance 信赖不足风险
~+NFWNgN {;rpgc 98.the risk of over reliance 信赖过度风险
jMN@x]6w [/`Hz]R 99.the risk of incorrect rejection 误拒风险
;@UX
7NA 7m)ykq:? 100. the risk of incorrect acceptance 误受风险
'm.XmVZL% \<
+47+ 101.working trial balance 试算平衡表
InGbV+ I < $/Yw
102.index and cross-referencing 索引和交叉索引
Yoym5<xE [[Eu?vQ9R 103.cash receipt 现金收入
fP4IOlHkE BN>$LL 104.cash disbursement 现金支出
NNrZb? 9YsO+7[ 105.bank statement 银行对账单
%>}7$Y% 1OGv+b)
106.bank reconciliation 银行存款余额调节表
h]z|OhG <'yC:HeAwD 107.balance sheet date
资产负债表日
SCC/
<o z Clm'X/ 108.net realizable value 可变现净值
D,R2wNF iPL'JVPZ 109.storeroom 仓库
=-&iF 5nw9zW
:' 110.sale invoice 销售发票
5m;wMW< DcM+K@1E4^ 111.price list 价目表
^]K)V 87*[o 112.positive confirmation request 积极式询证函
^IZ0M1&W; K\r=
MkA.> 113.negative confirmation request 消极式询证函
#FM 'S| [vT,zM
114.purchase requisition 请购单
-$p-o
Z) 89dC
bF3b 115.receiving report 验收报告
cjpl_}'L: `-\JjMSQ1 116.gross margin 毛利
d'J?QH!N0 FNO
lR>0e 117.manufacturing overhead 制造费用
Sgy~Z^ xef7mx 118.material requisition 领料单
'Z}$V* t;6/bT- 119.inventory-taking 存货盘点
9e6{( M57(,#g 120.bond certificate 债券
5qko`r@# D(GHkS*0q
121.stock certificate 股票
OOwJ3I >]> t,YAk
?} 122.audit report 审计报告
<6
$%Y2 T!E LH! 123.entity 被审计单位
/PS]AM k}gs;|_ 124.addressee of the audit report 审计报告的收件人
(\
%y) Kj5f:{Ur 125.unqualified opinion 无保留意见
?Fw/c0 4\RuJx 126.qualified opinion 保留意见
2J <Z4Ap mY9K)]8 127.disclaimer of opinion 无法表示意见
6<6_W# ;I'["k% 128.adverse opinion 否定意见
,
iy 1j(,VW 查看《
注会考试《审计》中的128个英文单词(一) 》
Wn5]2D\vkT