61.assessed level of material misstatement risk 重大错报风险的评估水平
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@i1 tUR9ti 62.simall business 小规模企业
n;+e( ob;; sH}q &= 63.accounting system
会计系统
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x`|! 64.test of control 控制测试
gY=Ry=w9 qV`JZ\n 65.walk-through test 穿行测试
MlBw=Nr X|3l*FL 66.communication 沟通
.xIu 2*<'=*zaQ 67.flow chart 流程图
oF9c>^s =Lyo]8>,X 68.reperformance of internal control 重新执行
mhXSbo9w- YKZk/m&H 69.audit evidence
审计证据
Gd08RW FID4@-- 70.substantive procedures 实质性程序
pPX ~pPIj2 {ylhh%t4hi 71.assertions 认定
"BAH=ul5E ".=LzjE<gv 72.esistence 存在
Es~|:$(N]| ~.,h12 73.occurrence 发生
8iDg2_l`G /V%]lmxQ 74.completeness 完整性
|0jmOcZF P4~=_Hh 75.rights and obligations 权利和义务
V;V,G+0Re =:;KYuTr 76.valuation and allocation 计价和分摊
d'yA"b] qXQ/M] 77.cutoff 截止
1p[Z`m*9 't5 I%F 78.accuracy 准确性
uDZ$'a +.RC{o, 79.classification 分类
q:9#Vcw {ta0dS;1 80.inspection 检查
?<#2raH- W"@FRWcd 81.supervision of counting 监盘
fzVU9BU +&p}iZp 82.observation 观察
vj23j[!| 5"]t{-PD 83.confirmation 函证
5* d Jf,)Y>EI 84.computation 计算
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v|6 85.analytical procedures 分析程序
4&+;n[ D N{f4-i~ 86.vouch 核对
!QB(M@1 8?S)>-mwv 87.trace 追查
1M4I7*r h]#wwJF 88.audit sampling 审计抽样
NNt,J; 0uf'6<f R 89.error 误差
x-e?94}^ onuhNn_=> 90.expected error 预期误差
r9a?Y!( ZN:~etd 91.population 总体
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'kD~tpZ 92.sampling risk 抽样风险
a^*@j:[ e (^\0 =u< 93.non- sampling risk 非抽样风险
f8DF>]WW :V%XEN) 94.sampling unit 抽样单位
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4<~?L {iv!A=jld 95.statistical sampling 统计抽样
r="wd !lf:x 96.tolerable error 可容忍误差
+U%U3tAvs 0wzq{~\{=_ 97.the risk of under reliance 信赖不足风险
^}-(8~_en -n-rKN.T 98.the risk of over reliance 信赖过度风险
r`Qzn" H jZm57{C#*? 99.the risk of incorrect rejection 误拒风险
bIP'(B#1K ;plzJ6> 100. the risk of incorrect acceptance 误受风险
"))G|+tz ?5%|YsJP_ 101.working trial balance 试算平衡表
&DMKZMj<Q* 0nF>E@ j^[ 102.index and cross-referencing 索引和交叉索引
s^/<6kwO =Of!1TR( 103.cash receipt 现金收入
!KUV,>L rf% E+bh4 104.cash disbursement 现金支出
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jb, 105.bank statement 银行对账单
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!|> !,*#e 106.bank reconciliation 银行存款余额调节表
fR>(b?C [8k7-}[ 107.balance sheet date
资产负债表日
TB]Bl. {=AK| 108.net realizable value 可变现净值
{e4ILdXM KfXE=v{t 109.storeroom 仓库
V}#2pP *q8L$D 110.sale invoice 销售发票
sLV bFN` |M?yCo 111.price list 价目表
#L-3eW=f zS*X9|p 112.positive confirmation request 积极式询证函
bF88F_ eZ]4,,m 113.negative confirmation request 消极式询证函
BfLh%XC =o5ZcC 114.purchase requisition 请购单
[~;#]az (mvAEN+y 115.receiving report 验收报告
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116.gross margin 毛利
Oj#nF@U 3*G7H 117.manufacturing overhead 制造费用
cH()Ze-B "WTnC0< 118.material requisition 领料单
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>] a*d>WN.;U 119.inventory-taking 存货盘点
3A_7R-sQ R{~Yh.)~ 120.bond certificate 债券
#\G{2\R `Jh> 1l 121.stock certificate 股票
&p1Et 3S-n sMs. 122.audit report 审计报告
A L#"j62 JVA JLq 123.entity 被审计单位
K9FtFd goi5I(yn^ 124.addressee of the audit report 审计报告的收件人
Be{7Rj v X I\zEXO 125.unqualified opinion 无保留意见
y< hIXC '&5A*X]d 126.qualified opinion 保留意见
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8Lhv 127.disclaimer of opinion 无法表示意见
-I.OvzQ* "E;]?s9x 128.adverse opinion 否定意见
3tMFJ ;*` {~a=aOS 查看《
注会考试《审计》中的128个英文单词(一) 》
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