61.assessed level of material misstatement risk 重大错报风险的评估水平
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Km5_P## 62.simall business 小规模企业
Exwd,2> vU>^ 63.accounting system
会计系统
tiZH;t';< %j&vV>2 64.test of control 控制测试
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7UBDd1 65.walk-through test 穿行测试
3/RwCtc 8-G )lyfj 66.communication 沟通
k4sV6f M ygCg(h 67.flow chart 流程图
1|sem(t 2c Xae 68.reperformance of internal control 重新执行
mlByE,S2E mP^ B2"|q 69.audit evidence
审计证据
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UuIjtqW 70.substantive procedures 实质性程序
?A@y4<8R| 12^uu)6Xm, 71.assertions 认定
iF`_-t/k ~ikp'5 72.esistence 存在
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u*a 73.occurrence 发生
1L<TzQ wiI@DJ>E 74.completeness 完整性
|lLe^FM C@-Hm 75.rights and obligations 权利和义务
j}Tv/O,f G!FdTvx$ 76.valuation and allocation 计价和分摊
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r:*p6 ;W{z"L;nX 77.cutoff 截止
~?NCmU=3 P"7` :a 78.accuracy 准确性
?h `,@~6u e, sS. 79.classification 分类
`O7vPE G4i%/_JU 80.inspection 检查
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7T[L5-g 81.supervision of counting 监盘
<);j5)/ cs2-jbRn 82.observation 观察
xiW}P% bf q;AD#A|\ 83.confirmation 函证
Z*Ffdh>*:& 1'~+.92Y 84.computation 计算
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p7+{xXf 85.analytical procedures 分析程序
bAt!S ^fKKsfIf 86.vouch 核对
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k[mp( 87.trace 追查
NL.3qx 3~`\FuHHe 88.audit sampling 审计抽样
-F`gRAr- p cD}SY 89.error 误差
7NEOaX(J9 R.|h<bur 90.expected error 预期误差
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(b4|hJ' 91.population 总体
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j &[lDlI_ d)48m}[: 93.non- sampling risk 非抽样风险
~JZLWTEe #NT~GhWFf 94.sampling unit 抽样单位
%w_MRC oi Q3E 95.statistical sampling 统计抽样
em'3 8L|( #p"F$@N 96.tolerable error 可容忍误差
~RLjL" q|YnNk>1 97.the risk of under reliance 信赖不足风险
<> =(BAw g?1bEOA! 98.the risk of over reliance 信赖过度风险
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^w^dgJ 99.the risk of incorrect rejection 误拒风险
hpOY&7QUTD i_L u 100. the risk of incorrect acceptance 误受风险
#d8]cm= >CCy2W^W 101.working trial balance 试算平衡表
H"+|n2E^ P,S!Z&! 102.index and cross-referencing 索引和交叉索引
f:q2JgX bjUe+#BL 103.cash receipt 现金收入
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C4uar 104.cash disbursement 现金支出
[HXd|,~_j- =]Y'xzJuu 105.bank statement 银行对账单
@bkSA ,DKW_F| 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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4 #;2mP6a[ 108.net realizable value 可变现净值
t2ui9:g4j -}qay@cDt 109.storeroom 仓库
TFc/` 1%.CtTi 110.sale invoice 销售发票
Xa8_kv_ =aT8=ihP 111.price list 价目表
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zIB= w4y???90) 112.positive confirmation request 积极式询证函
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s86q 1\f8-:C 113.negative confirmation request 消极式询证函
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0] yOjTiVQ9 114.purchase requisition 请购单
^YPw'cZZ& c_?!V 115.receiving report 验收报告
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dl. az:lG(ZGw 116.gross margin 毛利
D//Ts`}+n ]N'4q}<5o 117.manufacturing overhead 制造费用
w RTzpG4 BGB.SN#q+ 118.material requisition 领料单
kJXy) Y%rC\Ij/i 119.inventory-taking 存货盘点
]=^NTm, UJX5}36 120.bond certificate 债券
ctC!b{S"@ 5o~AUo{ 121.stock certificate 股票
.Wyx#9 \4q1<j 122.audit report 审计报告
`H;O! ty&d Cvs4dd%)i 123.entity 被审计单位
~f2-%~ =dC5q{ 124.addressee of the audit report 审计报告的收件人
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rbW 0Ioa;XgOn 125.unqualified opinion 无保留意见
EJrQ9"x&n "6'# L, 126.qualified opinion 保留意见
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uzDuBN W{'tS{ 127.disclaimer of opinion 无法表示意见
pzBd(d^* l< |)LDq~ 128.adverse opinion 否定意见
[=xO> tdRnRoB 查看《
注会考试《审计》中的128个英文单词(一) 》
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