61.assessed level of material misstatement risk 重大错报风险的评估水平
YQsc(6 iFchD\E*o 62.simall business 小规模企业
)f&]H} .Sw'Bo!Ee 63.accounting system
会计系统
ZO$T/GE6% |.W;vc < 64.test of control 控制测试
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8a9G "$YLU}S9 65.walk-through test 穿行测试
IcA~f@ 1<e%)? G 66.communication 沟通
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H43D=N& >?FCv7qN 68.reperformance of internal control 重新执行
2 ZXF_ o Vtk|WV?>P+ 69.audit evidence
审计证据
)C6 7qY[P xK 'IsMo[ 70.substantive procedures 实质性程序
.q }k TnAX;+u 71.assertions 认定
)S?}huX feHAZ.8rp+ 72.esistence 存在
YJsi5 bd}SB -D 73.occurrence 发生
F'*4:WD7 Wbxksh:)Q 74.completeness 完整性
#0H[RU? JFdzA 75.rights and obligations 权利和义务
C>ZeG
Vq NQ=YT
RU 76.valuation and allocation 计价和分摊
G"wQ(6J@ H4jqF~ 77.cutoff 截止
OO>2oH v21? 78.accuracy 准确性
_gh7_P^H=d yK3z3"1M? 79.classification 分类
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o NE"fyX` 80.inspection 检查
net9KX4\ D3ad2vH 81.supervision of counting 监盘
^Yz05\ PD4E&k 82.observation 观察
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z{w^k ?>&Zm$5V 83.confirmation 函证
A4h/oMis _Oq\YQ
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#m>mYp8E.5 bux-t3g7+ 85.analytical procedures 分析程序
~G:7*:[b #CmBgxg+M 86.vouch 核对
Bs}>#I 9f`Pi:*+/ 87.trace 追查
\f#ao<vQm O1,[7F.4g 88.audit sampling 审计抽样
<^{: K` ,pzCJ@5 89.error 误差
qC1@p?8$ 9v0|lS!- 90.expected error 预期误差
oJ:J'$W( EM}z-@A> 91.population 总体
#J_i 5KmXJ Y2EN!{YU 92.sampling risk 抽样风险
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IyW 63=m11Z4 93.non- sampling risk 非抽样风险
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D 3LREue7Gr 94.sampling unit 抽样单位
zdE^v{}| .<dmdqk] 95.statistical sampling 统计抽样
~JpU
O~i/ $(U|JR@ 96.tolerable error 可容忍误差
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T'~'kL 97.the risk of under reliance 信赖不足风险
9K!='u` KJ_R@,v\ 98.the risk of over reliance 信赖过度风险
QL#y)G53Q .&y1gh!= 99.the risk of incorrect rejection 误拒风险
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1s* E3!twR*Aw 100. the risk of incorrect acceptance 误受风险
5,C,q%2 L%FL{G
101.working trial balance 试算平衡表
Rd)QVEk>SD cht#~d 102.index and cross-referencing 索引和交叉索引
Q1z04m1_y[ [@6iStRg7 103.cash receipt 现金收入
s25012 tS$Ne7yk e 104.cash disbursement 现金支出
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P7 $]FWpr%) 105.bank statement 银行对账单
tANG ] q@:&^CS 106.bank reconciliation 银行存款余额调节表
lS^0*(Y *C \O]r:' 107.balance sheet date
资产负债表日
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sP= C 109.storeroom 仓库
(yfTkBy Y{KJk'xN5W 110.sale invoice 销售发票
z( wXs&z; i(WWF#N5 111.price list 价目表
=>G A_ y.zQ ` 112.positive confirmation request 积极式询证函
scdT/|(U$ r`2& o 113.negative confirmation request 消极式询证函
iX=*qiVX jkq+j^ 114.purchase requisition 请购单
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;8 115.receiving report 验收报告
y_6HQ: x>^S..K}L% 116.gross margin 毛利
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117.manufacturing overhead 制造费用
c\Dv3bF X_lNnk 118.material requisition 领料单
t`Sh!e uyj5}F+O 119.inventory-taking 存货盘点
i+;EuHf <\5{R@A*6 120.bond certificate 债券
am}zOr\ v,jU9D\ 121.stock certificate 股票
D)Zv DsoF4&>g[B 122.audit report 审计报告
{ T.VB~C L-XTIL$$ 123.entity 被审计单位
5GKz@as8 >9 iv> 124.addressee of the audit report 审计报告的收件人
gisZmu0 n#*cVB81 125.unqualified opinion 无保留意见
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^ g0l- n 126.qualified opinion 保留意见
\m<*3eS Z1Wra-g 127.disclaimer of opinion 无法表示意见
6vDgMfw fRiHs\+ 128.adverse opinion 否定意见
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注会考试《审计》中的128个英文单词(一) 》
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