61.assessed level of material misstatement risk 重大错报风险的评估水平
r<O^uz?Di 5
^iU1
\(L 62.simall business 小规模企业
h ;5
-X7 \sC0om, 63.accounting system
会计系统
)
ZOmv lrh6lt) 64.test of control 控制测试
n a2"Sy=Yi C)z[Blt 65.walk-through test 穿行测试
%i%Xi+{3 AEnS_Q 66.communication 沟通
im+2)9f =,[46 ;q 67.flow chart 流程图
G"TPu_g J5Fg]O* 68.reperformance of internal control 重新执行
q 'hV 'U >F
ld7;L?< 69.audit evidence
审计证据
oJ8_hk<Va8 D-3/?"n 70.substantive procedures 实质性程序
45j+n.9=
2c%}p0<;|? 71.assertions 认定
$hSu~}g YC=BP5^
72.esistence 存在
Ip4NkUI3T u."fJ2}l0X 73.occurrence 发生
NTL#! k #*|-? 74.completeness 完整性
BQS9q'u_ }h_Op7.5D 75.rights and obligations 权利和义务
faO8
& {C]M]b*F6( 76.valuation and allocation 计价和分摊
1wc
-v@E ;mi0Q. 77.cutoff 截止
j5'Jp} Xq>e]#gR 78.accuracy 准确性
@su{Uno8/ g=Qga09 79.classification 分类
FOk @W& HnP;1Gi 80.inspection 检查
&vMH
AZd 5h:SH]tn8] 81.supervision of counting 监盘
7-o=E= 0dcXgP 82.observation 观察
xD\Km>|i @5?T]V g 83.confirmation 函证
l(]\[}.5 B?0{=u 84.computation 计算
@i{JqHU" z t,-O7I'1 85.analytical procedures 分析程序
=H,cwSE+% +cV!=gDT 86.vouch 核对
/a$+EQ$ #dpt= 87.trace 追查
Y$ChMf Oq[E\8Wn 88.audit sampling 审计抽样
?Nh%!2n 68HX,t 89.error 误差
Eq8OAuN 34oLl#q* 90.expected error 预期误差
L\Jl'r| KV5lpN PC 91.population 总体
o`77gkLO GwW#Ww;Oc 92.sampling risk 抽样风险
9iF e^^<ss sRZ:9de+ 93.non- sampling risk 非抽样风险
7&At_l_ iO!lG 94.sampling unit 抽样单位
^mum5j "qj[[LQ 95.statistical sampling 统计抽样
+uLo~GdbE q~^:S~q 96.tolerable error 可容忍误差
fjWh}w8 "T&uS1+=c 97.the risk of under reliance 信赖不足风险
@qC:% |> GBphab| 98.the risk of over reliance 信赖过度风险
{cv;S2 (t]>=p%4g 99.the risk of incorrect rejection 误拒风险
DO\EB6xH>% og\XLJ}_ 100. the risk of incorrect acceptance 误受风险
?
w?k-v ~d8>#v=Q` 101.working trial balance 试算平衡表
*(`.h\+ iCK$ o_`? 102.index and cross-referencing 索引和交叉索引
Lq [wabF s =5H.q%PV 103.cash receipt 现金收入
m4DH90~a8 \Zv =?\ 104.cash disbursement 现金支出
h]Oplp4\W z}8YrVr@ 105.bank statement 银行对账单
fv_wK_.
%: Dy@\!F 106.bank reconciliation 银行存款余额调节表
YxtkI:C? pHvE`s"Ea 107.balance sheet date
资产负债表日
H n!vTB O<h#|g1 108.net realizable value 可变现净值
JKT+ q*V 1!`768 109.storeroom 仓库
e1loI8 M([H\^\: 110.sale invoice 销售发票
"r
V4[MVxt 3rY /6{ 111.price list 价目表
Z]S0AB.Z@ oPy zk7{ 112.positive confirmation request 积极式询证函
@c!67Z J3x7i8 113.negative confirmation request 消极式询证函
tlERis #(IMRdUf 114.purchase requisition 请购单
N ]7a= B%@!\D# 115.receiving report 验收报告
m[{&xF|_ zzQH@D1 116.gross margin 毛利
9`v:$(I 6h_ k`z 117.manufacturing overhead 制造费用
ijqdZ+ is?&%VY 118.material requisition 领料单
W
-PZE|< #@6L|$iX 119.inventory-taking 存货盘点
Zax]i,Bx /V<`L 120.bond certificate 债券
C5
5n NoAb}1uae 121.stock certificate 股票
(1,#=e+ G^ZkY 122.audit report 审计报告
>.hGoT!_k {}o>nenx\ 123.entity 被审计单位
'<=MhNh\ (MoTG^MrBY 124.addressee of the audit report 审计报告的收件人
4D8y b|o |~uzQU7 125.unqualified opinion 无保留意见
'(pdk IaTq4rt 126.qualified opinion 保留意见
0bxvM A4Q)YY9~ 127.disclaimer of opinion 无法表示意见
Kc[u}
. U '}`hY1v 128.adverse opinion 否定意见
gZEA;N:H%< '+I
2$xE 查看《
注会考试《审计》中的128个英文单词(一) 》
m=iov2K>