61.assessed level of material misstatement risk 重大错报风险的评估水平
*`jEg=) FySK& 62.simall business 小规模企业
9) YG)A~< ^$#Q_Y| 63.accounting system
会计系统
alu`T
c~ L7xTAFe 64.test of control 控制测试
Yp
?
2< 2dI:],7 65.walk-through test 穿行测试
?y04g u6p 3S5QqAm 66.communication 沟通
uPp(l4(+ zR<jZwo]# 67.flow chart 流程图
Sdt
@"6 Ahe
br{u 68.reperformance of internal control 重新执行
WD)[Ac[ yWK[@;S]% 69.audit evidence
审计证据
j/Kw-h ,5" %Bo Jt-v 70.substantive procedures 实质性程序
tIvtiN6[|l k<f*ns 71.assertions 认定
H
5aUZ= r-V./M@L 72.esistence 存在
0bd.ess =Tj0dfO|" 73.occurrence 发生
. }1!MK5 [,e_2< 74.completeness 完整性
{l1;&y? IWQ8e$N 75.rights and obligations 权利和义务
7vWB=r
>5@ C'$U1%:
j 76.valuation and allocation 计价和分摊
M>^IQ @F1pu3E 77.cutoff 截止
@rdC/=Y[ :dj@i6 78.accuracy 准确性
[zfGDMG& Ar$LA"vu4 79.classification 分类
2-CK:)n/# >pYgF=J 80.inspection 检查
BxG;vS3>*e oc?VAF 81.supervision of counting 监盘
NdZ:
7
i}YnJ 82.observation 观察
cP
Y^Bf5) Q7s1
M&K 83.confirmation 函证
[+1
i$d 5Tu.2.)N 84.computation 计算
04"hQt{[ Yl f4q/- 85.analytical procedures 分析程序
,8
.`; g?`J ,*y 86.vouch 核对
BKTsc/v2>: BOG )JaDW 87.trace 追查
KXGs'D E0|aI4S4 88.audit sampling 审计抽样
l%IOdco# bM'AD[ 89.error 误差
A4^+p0@ Mc6y'w 90.expected error 预期误差
AjS5 MoA{ /{ 91.population 总体
WAEKvM4*i0 F,
"x~C 92.sampling risk 抽样风险
QJ/SP F~Li.qF 93.non- sampling risk 非抽样风险
uu:)jx i )0Lq>6j9 94.sampling unit 抽样单位
7~16letQ anvj{1 95.statistical sampling 统计抽样
fin15k ![ QQF| 96.tolerable error 可容忍误差
8%4`Yj= A>?fbY2n 97.the risk of under reliance 信赖不足风险
,jn?s^X6Dj q2Kn3{ 98.the risk of over reliance 信赖过度风险
dd$N4& sa` Yan
99.the risk of incorrect rejection 误拒风险
TU/J]'))C Y!L jy
[/ 100. the risk of incorrect acceptance 误受风险
=T-w.}27O _x!pMj(A 101.working trial balance 试算平衡表
-:,h8JyMP _(hwU>. 102.index and cross-referencing 索引和交叉索引
Zx_m?C_2_ Y8PT`7gd` 103.cash receipt 现金收入
dc05,Bz ]Q3Gj@6 104.cash disbursement 现金支出
ZwMw g t @I&"P:E0F; 105.bank statement 银行对账单
kslN_\ ZYA(Bg^ 106.bank reconciliation 银行存款余额调节表
#-;BU{3* qo@dFKy 107.balance sheet date
资产负债表日
T?Y\~.+99 Ps7%:|K] 108.net realizable value 可变现净值
fDd!Mt :~(im_r 109.storeroom 仓库
R%%`wm
G)" .N=hA 110.sale invoice 销售发票
K(gj6SrjV G)&'8W F5o 111.price list 价目表
o(P:f)B Bt,Xe~$z- 112.positive confirmation request 积极式询证函
vrzX%' PlZiTP 113.negative confirmation request 消极式询证函
>| ?T| A-5+# 114.purchase requisition 请购单
6<Z:Xw GcR`{ 3hO 115.receiving report 验收报告
I*}#nY0+ Nd!VR+IZ 116.gross margin 毛利
5-^%\?,x &>e
DCs 117.manufacturing overhead 制造费用
7g)3\C D,\=zX; 118.material requisition 领料单
:,m)D775S G+uiZ(p> 119.inventory-taking 存货盘点
91H0mP>ki 2JP?6N 120.bond certificate 债券
d8HB2c5y0i bSf(DSqx 121.stock certificate 股票
/BM1AV{s6 sg{D ?zl 122.audit report 审计报告
\'Ta8 n*Vd<m;w 123.entity 被审计单位
W(h8!} <(4#4=ivP 124.addressee of the audit report 审计报告的收件人
|A0$XU{ vo(NB
!x$ 125.unqualified opinion 无保留意见
fm%R
NAPvc IY6_JGe_w 126.qualified opinion 保留意见
,g_onfY 5L}>+js2 127.disclaimer of opinion 无法表示意见
7[g;|(G0 | ",[C3Jg 128.adverse opinion 否定意见
nKB&|! xn@0pL3B~ 查看《
注会考试《审计》中的128个英文单词(一) 》
Cc)P5\jh