61.assessed level of material misstatement risk 重大错报风险的评估水平
c!841~p(Q jXW7
1$B 62.simall business 小规模企业
/1OhW>W3eH \lY26' 63.accounting system
会计系统
_FVIN;! el[6E0!@ 64.test of control 控制测试
#a .aD+d' aqyXxJS8 65.walk-through test 穿行测试
`mWg$e, kXOlZC 66.communication 沟通
|20p#]0E+ $hE X, 67.flow chart 流程图
T
7
hC]R %*s[s0$
c 68.reperformance of internal control 重新执行
(TY^
ky Sr 3b[_0 69.audit evidence
审计证据
xknP
`T _C*}14
"3 70.substantive procedures 实质性程序
XDI@mQmzB FD`V39## 71.assertions 认定
YE^|G,] leyX:
+ 72.esistence 存在
^$T>3@rDB TI*uNS;- 73.occurrence 发生
k*n5+[U^tP Z+vLEEX*uQ 74.completeness 完整性
W}Z|v
M$ 2smLv1w@ 75.rights and obligations 权利和义务
qQ|v~^ =UYc~VUYnT 76.valuation and allocation 计价和分摊
.IYE
"0)wJ f-23.]`v 77.cutoff 截止
Z&21gN gx9H=c>/ 78.accuracy 准确性
Uq[NOJC Put+<o
< 79.classification 分类
&1VC0"YJWy ,Z52dggD 80.inspection 检查
ci*Z9&eS+ gN(8T_r 81.supervision of counting 监盘
X#pE!mT ,rG$JCS'KQ 82.observation 观察
T
"dEa-O N]5-# 83.confirmation 函证
&|',o ?'F Q Zd
,GY5{ 84.computation 计算
G-T:7 n32BHOVE 85.analytical procedures 分析程序
y=q\1~] Z \]o#tYN\a0 86.vouch 核对
Pirc49c wLNO\JP' 87.trace 追查
:,:r
6R#
f 8 88.audit sampling 审计抽样
5]gd,&^?> >D*L0snjV 89.error 误差
]JtK)9 uE+]]ir 90.expected error 预期误差
lB3W|-Ci +MXI;k_ 91.population 总体
@-)?2CH[8 j@Z4(XL 92.sampling risk 抽样风险
?!8M
I,c/ $I+QyKO9k
93.non- sampling risk 非抽样风险
vBKBMnSd ^qYJx 94.sampling unit 抽样单位
fnwtD*`` X8p-VCkV 95.statistical sampling 统计抽样
LbvnV~S (|"KsGl 96.tolerable error 可容忍误差
!{"{(h)+@ <<Ut@243\ 97.the risk of under reliance 信赖不足风险
g!cTG-bh>J (wnkdI{ 98.the risk of over reliance 信赖过度风险
591Syyy Hj$JXo[U 99.the risk of incorrect rejection 误拒风险
"\)j=MI8u+ MAQkk%6[g 100. the risk of incorrect acceptance 误受风险
V-Oy< CsJw;]dYI 101.working trial balance 试算平衡表
tJ i#bg% :WJ[
a# 102.index and cross-referencing 索引和交叉索引
M)#aX|%Mh ab:
yH ') 103.cash receipt 现金收入
j"9bt GX fOtL6/? 104.cash disbursement 现金支出
u-$(TyDEl| V31<~&O~% 105.bank statement 银行对账单
"VRc R V^As@P8,'( 106.bank reconciliation 银行存款余额调节表
(Xi?Y/ B{PI&a9~s% 107.balance sheet date
资产负债表日
g
VplBF7{ pMe'fC~* 108.net realizable value 可变现净值
]EC zb/ JUt
7 109.storeroom 仓库
GBFYa6\4sT )xy1DA 110.sale invoice 销售发票
3Gubq4r 9,sj,A1 111.price list 价目表
$0~H~- 4#1[i|:M 112.positive confirmation request 积极式询证函
D .oX>L#: [k
M)K'- 113.negative confirmation request 消极式询证函
z:{'IY !ZJ"lm 114.purchase requisition 请购单
hOx'uO`x( Gt3V}"B3\ 115.receiving report 验收报告
YIvJN /GD4GWv : 116.gross margin 毛利
u^8:/
~8K E LZCrh6* 117.manufacturing overhead 制造费用
:
9wW*Ix M_<O'Ii3 118.material requisition 领料单
e
C?adCb
XCc/\ 119.inventory-taking 存货盘点
dbQUW#<Q sKVN*8ia 120.bond certificate 债券
]3uErnI q\cH+n)C 121.stock certificate 股票
B2w\ ^V#9{)B 122.audit report 审计报告
=ZR9zL=h r BQFC4L 123.entity 被审计单位
`$vTGkGpY kscZ
zXv 124.addressee of the audit report 审计报告的收件人
/Ut h#s: #; CC"
125.unqualified opinion 无保留意见
'Alt+O_ YNyaz\L 126.qualified opinion 保留意见
ZG:#r\a 5 0uYU[W 127.disclaimer of opinion 无法表示意见
(L} K<TVp;N 128.adverse opinion 否定意见
ErIAS6HS' /T1zz2l~ 查看《
注会考试《审计》中的128个英文单词(一) 》
^}7iouE C