61.assessed level of material misstatement risk 重大错报风险的评估水平
UW&K\P E0eZal], 62.simall business 小规模企业
1n#{c5T mzcxq:uZ5 63.accounting system
会计系统
Y r8gKhv W G5UNW<P2C 64.test of control 控制测试
{<Xl57w-Q dZAb': 65.walk-through test 穿行测试
y27MG |&~);>Cq2 66.communication 沟通
V5+|H1= ;W3c|5CE 67.flow chart 流程图
BLb'7`t 72dd% 68.reperformance of internal control 重新执行
Nk?L<' US&:UzI. 69.audit evidence
审计证据
@"afEMd $HAwd6NI 70.substantive procedures 实质性程序
> (W\Eh{J y7LM}dH#m 71.assertions 认定
uC?/p1 o:@A% *jg 72.esistence 存在
h YVy 65Ea Se[>z( 73.occurrence 发生
R".*dC,0'B 4TcW% 74.completeness 完整性
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>t4<2|!(M 75.rights and obligations 权利和义务
vZIx> hmv*IF. 76.valuation and allocation 计价和分摊
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wmL 77.cutoff 截止
fAD
{sg >n5Kz]]% 78.accuracy 准确性
7/bF04~% `LJ.NY pP 79.classification 分类
on f7V IDp2#qg_ 80.inspection 检查
&izk$~ !{XVaQ?x 81.supervision of counting 监盘
Yz>8 Nn '_ $ ~/x;z: 82.observation 观察
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nDXy$f8 83.confirmation 函证
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IC: 84.computation 计算
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8%;]]{(B 85.analytical procedures 分析程序
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d4LH`@SUZ- ?aU-Y_pMe 87.trace 追查
2~@Cj@P] w=ZK=@ 88.audit sampling 审计抽样
8-)@q| |L6 +e* 89.error 误差
"SV/'0 !D9V9p 90.expected error 预期误差
1Pd2% }Q_ }c9? 91.population 总体
?DC;Hk< SOvo%L@ 92.sampling risk 抽样风险
n ZzGak eit %U 93.non- sampling risk 非抽样风险
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G V% @A oTf^-29d 95.statistical sampling 统计抽样
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. 4M>E QF& 96.tolerable error 可容忍误差
z?(QM: D__*?frWpW 97.the risk of under reliance 信赖不足风险
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/L.T 98.the risk of over reliance 信赖过度风险
fCi1JH; j8ag}% 99.the risk of incorrect rejection 误拒风险
2%@<A A@n//AZM 100. the risk of incorrect acceptance 误受风险
E1>zKENN; qZX\riR 101.working trial balance 试算平衡表
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Q}]RB$ZS incUa; 103.cash receipt 现金收入
TuzH'F V Rz9;=m 104.cash disbursement 现金支出
yo#fJ` oqy}?<SQ 105.bank statement 银行对账单
Ve4@^Jy; t+n+_X 106.bank reconciliation 银行存款余额调节表
\Gy+y` r#WAS2.TP 107.balance sheet date
资产负债表日
=%9j8wHX q%MLj./?[ 108.net realizable value 可变现净值
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v9z`[erS Y !AQ7F 109.storeroom 仓库
axdRV1+s KgEfhO$W 110.sale invoice 销售发票
r<-@.$lf "$|ne[b2 111.price list 价目表
J.n-4J#@ IJofbuzw: 112.positive confirmation request 积极式询证函
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x<JG| 113.negative confirmation request 消极式询证函
R5MY\^H/A 3+iQct[ 114.purchase requisition 请购单
`Qo}4nuRs '0/[%Q 115.receiving report 验收报告
e"v oXe R?+:Js/ 116.gross margin 毛利
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117.manufacturing overhead 制造费用
.l~g`._ (Kaunp5_` 118.material requisition 领料单
`i3fC&?C "6o5x&H 119.inventory-taking 存货盘点
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/ +v"%@lC}; 120.bond certificate 债券
S s#UX_DT_ %B-m- =gz 121.stock certificate 股票
!<j)D_ k^r-~q+NV# 122.audit report 审计报告
&p:GB_ i{6wns?KMj 123.entity 被审计单位
g+M& _n ~[4zm$R^ 124.addressee of the audit report 审计报告的收件人
:*s+X$x,< f)!7/+9> 125.unqualified opinion 无保留意见
L=5Fvm nN!R!tJPa 126.qualified opinion 保留意见
dE|luN~ {A MoE+U 127.disclaimer of opinion 无法表示意见
x>~.cey XpibI3:< 128.adverse opinion 否定意见
J9yB'yE8 {]dH+J7 查看《
注会考试《审计》中的128个英文单词(一) 》
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