61.assessed level of material misstatement risk 重大错报风险的评估水平
4c@F.I <q=B(J' 62.simall business 小规模企业
r:Cid*~m %d\+(:uu/ 63.accounting system
会计系统
*heQ@ww tV4aUve 64.test of control 控制测试
n}kz&, D+PUi! 65.walk-through test 穿行测试
_Hj,;Z DdBrJ x 66.communication 沟通
}}R!Y) YWF<2l. 67.flow chart 流程图
rWmi 'niu - & r{%7 68.reperformance of internal control 重新执行
>9|+F[Fc 3_/d=ZI\ 69.audit evidence
审计证据
UbH=W(% <2A' 70.substantive procedures 实质性程序
X/7 49"23 ZA@"uqa 6b 71.assertions 认定
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nK=V` 72.esistence 存在
L]")TQ A*;h}\n 73.occurrence 发生
j'n= Xh `q*ABsj 74.completeness 完整性
xc3Q7u!| .JjuY'-Q 75.rights and obligations 权利和义务
ghiElsBU 8;rS"!qM 76.valuation and allocation 计价和分摊
v0H#\p Mpx.n]O. 77.cutoff 截止
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=p$ Wo 78.accuracy 准确性
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^S!w;eu 79.classification 分类
/9Xf[< 5Px_vtqP 80.inspection 检查
(^\i(cfu6Q P*]g*&*Y + 81.supervision of counting 监盘
p(%x&*)f +__Rk1CVh 82.observation 观察
a}\JA`5;)Z (FHh,y~v 83.confirmation 函证
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X +^:K#S9U 84.computation 计算
I*"]!z1 Gx)D~7lz 85.analytical procedures 分析程序
VVY\W! 3iTjM>+> 86.vouch 核对
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6=xD 87.trace 追查
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vybETx m\=u/Zip 88.audit sampling 审计抽样
<Jz>e}*) uv!/DX# 89.error 误差
lhU# /}Z &-A7%" 90.expected error 预期误差
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SP@ 91.population 总体
lLv0lf 3-D!Z S& 92.sampling risk 抽样风险
q[lqEc OoNAW< 93.non- sampling risk 非抽样风险
+FR"Gt$g }{"\"Bn_ 94.sampling unit 抽样单位
.wywO| kcb'`<B 95.statistical sampling 统计抽样
qMkP/BjV l{4\Wn Va 96.tolerable error 可容忍误差
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_XX 97.the risk of under reliance 信赖不足风险
"yumc5kt (@Bm2gH 98.the risk of over reliance 信赖过度风险
JQqDUd 2StpcAlU} 99.the risk of incorrect rejection 误拒风险
Z:Wix|,ONS #*~Uu.T 100. the risk of incorrect acceptance 误受风险
Zl)|x%z Y~6pJNR 101.working trial balance 试算平衡表
6-~ 5V0=-K 102.index and cross-referencing 索引和交叉索引
shB(kb{{ c/u;v69r 103.cash receipt 现金收入
[Zf<r1m ;S7xJ'H 104.cash disbursement 现金支出
,\M'jV"SK T-\,r 105.bank statement 银行对账单
7)T+!> SV~xNzo~ 106.bank reconciliation 银行存款余额调节表
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Qi0*s jL# ak V 107.balance sheet date
资产负债表日
6!$S1z#wM }y1M0^M-$ 108.net realizable value 可变现净值
`e bB+gI U6Qeode 109.storeroom 仓库
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1#V0g Q 110.sale invoice 销售发票
qrdI" qhtc?A/0} 111.price list 价目表
khR3[ju {^ v#6.VUAw 112.positive confirmation request 积极式询证函
D7@10;F}[ YANEdH`d 113.negative confirmation request 消极式询证函
IO+z:D{ {MS&t09Wh 114.purchase requisition 请购单
\=@}(<4 ><=af 9T 115.receiving report 验收报告
PIA&s6U 1ysA~2 116.gross margin 毛利
Fri5_rxLl LCG< 117.manufacturing overhead 制造费用
{`'b+0[;@ }8svd#S+ 118.material requisition 领料单
,%C$~+xjM sw&Qks?V 119.inventory-taking 存货盘点
Q -+jG7vT ?z6C8T~+ 120.bond certificate 债券
#yqcUbJY0R m} V,+E 121.stock certificate 股票
)sQbDA|p 0K!9MDT}* 122.audit report 审计报告
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X 4eKJ\Q=nX5 123.entity 被审计单位
H\S,^)drJ? <[q)2 5RL 124.addressee of the audit report 审计报告的收件人
B5cTzY.h- ]u:NE'0Xy 125.unqualified opinion 无保留意见
eD}Ga4 _w26iCnB{ 126.qualified opinion 保留意见
lyV]-w vH=I#Ajar 127.disclaimer of opinion 无法表示意见
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C RPrk]<<1 128.adverse opinion 否定意见
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y4 (*EN! -/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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