61.assessed level of material misstatement risk 重大错报风险的评估水平
-\xNuU wGD*25M7$ 62.simall business 小规模企业
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'|V"!R) 63.accounting system
会计系统
YMx]i,u'+ ~{lSc/SP| 64.test of control 控制测试
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C)66^l!x 65.walk-through test 穿行测试
Y3^UJe7E #m[R1G# 66.communication 沟通
*\><MXx [S;ceORx 67.flow chart 流程图
<WhdQKFf- U7i WYdt$ 68.reperformance of internal control 重新执行
YQGVQ[P |Xz-rgkQ 69.audit evidence
审计证据
[vCZoG8+> ;cKN5#7 70.substantive procedures 实质性程序
^ z!g3 1$nlRQi 71.assertions 认定
sI>I \>,[5|GU 72.esistence 存在
;Qe-y|> 3fA.DK[4[ 73.occurrence 发生
9n\:grW p,#t[K 74.completeness 完整性
W>$2BsO /,#HGu]q' 75.rights and obligations 权利和义务
&/)2P#u Uj]Tdg 76.valuation and allocation 计价和分摊
CWF(OMA jD]Ci#|W 77.cutoff 截止
84(NylZ pK/r{/>r 78.accuracy 准确性
R.nAD{>h* o%Ubn* 79.classification 分类
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f,Oxi 80.inspection 检查
&!Sq6<!v2 [\|`C4@3a 81.supervision of counting 监盘
iN\m:m WTWONO> 82.observation 观察
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Gs`[\<;LI C1/qiSHsh 84.computation 计算
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X{z 85.analytical procedures 分析程序
v/ $~ifY" yE+Wb[H[ 86.vouch 核对
2H\}N^;f pf&H !-M 87.trace 追查
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LsW7JIQd .5?e)o) 89.error 误差
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!UPKy$ !]#@:Z 91.population 总体
w^BF.Nu &oJ1v<` 92.sampling risk 抽样风险
>oD,wSYV~ Sm7O%V8{p 93.non- sampling risk 非抽样风险
u4eA++eT G+5_I"`W 94.sampling unit 抽样单位
8D]&wBR: )s-[d_g 95.statistical sampling 统计抽样
#3~ #`& Jam&Rj, 96.tolerable error 可容忍误差
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<<S %2q0lFdcM 97.the risk of under reliance 信赖不足风险
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` PH1jN?OEwZ 98.the risk of over reliance 信赖过度风险
v ?Ds| s*;rt 99.the risk of incorrect rejection 误拒风险
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@ 4lp90sa 100. the risk of incorrect acceptance 误受风险
TWU[/>K $*\GZ$y> 101.working trial balance 试算平衡表
@r130eLh Vb57B.I 102.index and cross-referencing 索引和交叉索引
Jn\@wF9xd 5+Ld1nom 103.cash receipt 现金收入
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cVYPPal J/k4CV*li( 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
Ny" "lcy dq4t@:\o0 107.balance sheet date
资产负债表日
7`P1=`.. ZUd*[\F~! 108.net realizable value 可变现净值
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mFa? 109.storeroom 仓库
=XhxD<kI S-7ryHH*0 110.sale invoice 销售发票
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=7vbcAJ\ k:yrh:JhB 112.positive confirmation request 积极式询证函
m\"X%Y# gyT3[*eh 113.negative confirmation request 消极式询证函
H1or,>GoO /ReOf<%B 114.purchase requisition 请购单
m`!Vryf 8(@Y@`/ 115.receiving report 验收报告
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Od_uk% W5U;{5 117.manufacturing overhead 制造费用
)J(@e4;Rv UNhM:!A 118.material requisition 领料单
KkPr08 q6T>y%|FZ 119.inventory-taking 存货盘点
@~j--L sOBuJx${m 120.bond certificate 债券
FNHJHuTe nK>D& S_! 121.stock certificate 股票
qG8-UOUDt d$<1Ma} 122.audit report 审计报告
'Im&&uSkr @D2KDV3' 123.entity 被审计单位
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41];_ 124.addressee of the audit report 审计报告的收件人
[h@MA| rCn"{.rI 125.unqualified opinion 无保留意见
lFc4| _c g IfF&QBi 126.qualified opinion 保留意见
e=4k|8 G wg{Y6XyH 127.disclaimer of opinion 无法表示意见
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G' Jo9!:2? 128.adverse opinion 否定意见
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eQR 查看《
注会考试《审计》中的128个英文单词(一) 》
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