61.assessed level of material misstatement risk 重大错报风险的评估水平
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RH<2f5-sC! 62.simall business 小规模企业
M(K7xx+G em3+V 63.accounting system
会计系统
JG'%HJ"D 7`t"fS 64.test of control 控制测试
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3lZl Q~Mkf&s 67.flow chart 流程图
=LV-n !(? 7V 68.reperformance of internal control 重新执行
v"ORn5 P4_B.5rrJ 69.audit evidence
审计证据
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@6+AU~,6 >wmHCOL: 70.substantive procedures 实质性程序
xcWR#z{z E9j<+Ik 71.assertions 认定
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Eo 72.esistence 存在
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1q-;+Pd; \UZGXk 74.completeness 完整性
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*C 75.rights and obligations 权利和义务
iv +a5 ):>?N`{V 76.valuation and allocation 计价和分摊
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c6e$/ TBPu&+3 77.cutoff 截止
Lr:n !nkIXgWz 78.accuracy 准确性
0>SA90Q d"db`8 ;S 79.classification 分类
Sxc)~y (BP p2^ 80.inspection 检查
WJONk_WAc lAi5sN)|$ 81.supervision of counting 监盘
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mm%@o 82.observation 观察
:s_.K'4?a Rh~b," 83.confirmation 函证
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i4i9EvWp _|12BVq 85.analytical procedures 分析程序
j3-o}6 JYw? 86.vouch 核对
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` 87.trace 追查
BuRsz6n )r{Wj*u 88.audit sampling 审计抽样
-~8PI2 vb>F)po1} 89.error 误差
QK6_dIvDz t adeG 90.expected error 预期误差
Pv2uZH( |s/N?/qi 91.population 总体
D8,8j; ~HGSA( 92.sampling risk 抽样风险
hzM;{g>t E3j`e>Yz 93.non- sampling risk 非抽样风险
:$K=LV#Iru t27UlFX 94.sampling unit 抽样单位
6~0kb_td I ]o|mjvs 95.statistical sampling 统计抽样
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$MR3@e 96.tolerable error 可容忍误差
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P 97.the risk of under reliance 信赖不足风险
CtN\-E- Q`8-|(ngw 98.the risk of over reliance 信赖过度风险
kZ@UQ{>` D6@ c|O{Q 99.the risk of incorrect rejection 误拒风险
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^F; 100. the risk of incorrect acceptance 误受风险
meV Z_f/ HN367j2 e 101.working trial balance 试算平衡表
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T:kliM"z qB_s<cpn> 103.cash receipt 现金收入
BV@q@C o NA ]G] 104.cash disbursement 现金支出
SW}Rkr\e HN`qMGW^ 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
B<BS^waU &@@PJ!& 107.balance sheet date
资产负债表日
e)?}2 \='LR!_ 108.net realizable value 可变现净值
p+?`ru +|g*<0T5< 109.storeroom 仓库
bnkZWw'9 )=gU~UV 110.sale invoice 销售发票
u*%mUh }[|9vF"g.y 111.price list 价目表
,(h- #]1jvB 112.positive confirmation request 积极式询证函
%-fXa2 YBj*c$.D0 113.negative confirmation request 消极式询证函
TDk[,4 c0e[vrP: 114.purchase requisition 请购单
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115.receiving report 验收报告
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MWI 116.gross margin 毛利
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O{^ 117.manufacturing overhead 制造费用
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-32P}58R q,7W,<- 119.inventory-taking 存货盘点
1l)j(,Zd* 8dx7@y?z 120.bond certificate 债券
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3#pE 121.stock certificate 股票
Z>R@ (5Q<xJ 122.audit report 审计报告
Ii}{{1N6 .?APDr"QQH 123.entity 被审计单位
<<cezSm onmkg}&_ 124.addressee of the audit report 审计报告的收件人
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F,rOb /0k'w%V{n 125.unqualified opinion 无保留意见
LrO[l0#'Q 6v scu2 126.qualified opinion 保留意见
g*FHZM*N9 8*?H~q~ 127.disclaimer of opinion 无法表示意见
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w8$_ ;s$4/b/~ 128.adverse opinion 否定意见
k9H}nP$F $$p +~X 查看《
注会考试《审计》中的128个英文单词(一) 》
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