61.assessed level of material misstatement risk 重大错报风险的评估水平
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T2dv!}7p lz [s 63.accounting system
会计系统
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a 3J_BuMV 64.test of control 控制测试
2.2G79U, &)$}Nk 65.walk-through test 穿行测试
n/6qc3\5i 8#{DBWU 66.communication 沟通
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,\RZ+kC>~ fEB&)mM 68.reperformance of internal control 重新执行
{8pN]=SaJ~ YAsE,M+ 69.audit evidence
审计证据
cuoZ:Wh 6bwzNY 7 70.substantive procedures 实质性程序
9 S4bg7 ccY! OSae 71.assertions 认定
X-<l+WP /wX5>^ 72.esistence 存在
'JRYf;9c {g]Mx|5Q 73.occurrence 发生
d=DQS>Nz #/0d 74.completeness 完整性
i}gsxq% /Y`u4G() 75.rights and obligations 权利和义务
o JX4+uJ iF*L- 76.valuation and allocation 计价和分摊
asZ(Hz% l2ARM3" 77.cutoff 截止
EM7Z g 65 i@L_[d^|j` 78.accuracy 准确性
G -V~6 $1uT`>% 79.classification 分类
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IwVdx^9 80.inspection 检查
Pk{%2\%&2 ^oMdx2Ow# 81.supervision of counting 监盘
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82.observation 观察
dvu8V_U z'9U.v'M) 83.confirmation 函证
2_GbK- `kYcTFk 84.computation 计算
\h@3dJ4 (H6Mi.uZ 85.analytical procedures 分析程序
85_Qb2<'r aP[oLk$'Z 86.vouch 核对
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)Ah 7 lw43|_'G-t 88.audit sampling 审计抽样
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1\Z/}FT P?hB`5X 90.expected error 预期误差
vMzBp#MT oV'G67 W 91.population 总体
* /^} yVe<+Z\7 92.sampling risk 抽样风险
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dC>(UDC :[&QoEZW 94.sampling unit 抽样单位
3}lIY7O k_`h (R 95.statistical sampling 统计抽样
T|-llhJ8 $DW__h 96.tolerable error 可容忍误差
9p, PW A oFKTBH:I 97.the risk of under reliance 信赖不足风险
E?FUr?-[ DMA`Jx 98.the risk of over reliance 信赖过度风险
0"{-<Wot} $ZkT G 99.the risk of incorrect rejection 误拒风险
'fYF1gR4 l:~/%= 100. the risk of incorrect acceptance 误受风险
Zi}jf25 e5d STc` 101.working trial balance 试算平衡表
^p~QHS/ 6^)eW+ 102.index and cross-referencing 索引和交叉索引
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Gkm{b[ [)?yH3 104.cash disbursement 现金支出
~KczP1p *j<{3$6Ii 105.bank statement 银行对账单
P4:Zy;$v! (>uA(#Z 106.bank reconciliation 银行存款余额调节表
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资产负债表日
eV"s5X[$ t +|t/1s2 108.net realizable value 可变现净值
&g~NkJc0c 6mqp`x` 109.storeroom 仓库
n~ZZX={a \U<d)j/ 110.sale invoice 销售发票
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cRE6/qrXGg S9[Y1qH>K 112.positive confirmation request 积极式询证函
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KA>QW[HX Qq%~e41ec 114.purchase requisition 请购单
CwD=nT5` %, S{9q 115.receiving report 验收报告
^<_rE- k KquuM ]5S 116.gross margin 毛利
Vha,rIi 4X!4S6JfB 117.manufacturing overhead 制造费用
51-'*Y Y`3\Z6KlV 118.material requisition 领料单
>7r%k,` 4"UH~A;^ 119.inventory-taking 存货盘点
]WK~`-3C^ egAYJK-,! 120.bond certificate 债券
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NkoyEa/^[ (*kKfg4Wj 122.audit report 审计报告
_5S||TuNS ?dXAHY 123.entity 被审计单位
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5, .<Ays? 124.addressee of the audit report 审计报告的收件人
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Bw~jqDZ}| d|8-#.gV 127.disclaimer of opinion 无法表示意见
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BLAF{vVaf 128.adverse opinion 否定意见
4 Dy1M}7 i'.D=o 查看《
注会考试《审计》中的128个英文单词(一) 》
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