61.assessed level of material misstatement risk 重大错报风险的评估水平
avd`7eH2 g?> 62.simall business 小规模企业
:D:J_{HJ 8zpTCae^=7 63.accounting system
会计系统
Wbi12{C >"D0vj 64.test of control 控制测试
FeJKXYbk< nW ]T-! 65.walk-through test 穿行测试
tA-p!#V<k1 TWU1@5?Ct 66.communication 沟通
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8%;]]{(B 67.flow chart 流程图
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*m 68.reperformance of internal control 重新执行
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审计证据
;z9U_ %D[6;PT 70.substantive procedures 实质性程序
R'aA\k- V.w!]{xm 71.assertions 认定
5,du2 kQ .3J.Q5 72.esistence 存在
8b $e) k'K 1zUBj 73.occurrence 发生
U.J/ "}5`T 3EyVoS6D 74.completeness 完整性
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B7'>L $WbfRyXi7' 75.rights and obligations 权利和义务
eit %U nb(Od,L 76.valuation and allocation 计价和分摊
?YnB:z*eV O2Tna<cR& 77.cutoff 截止
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CPu~^ik } BnPNc[I 79.classification 分类
s5oU um$L;-2: 80.inspection 检查
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3T 81.supervision of counting 监盘
bYy7Ul6] 8-q4'@( 82.observation 观察
^j7]> I qa5 T(:8 83.confirmation 函证
k#<Y2FJa UvVq# <- 84.computation 计算
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ljjnqQ% 85.analytical procedures 分析程序
HeM- 5}`e"X 86.vouch 核对
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+'9eo%3O D<xDj#Z~1 88.audit sampling 审计抽样
),f d, r'& 6P-Vm 89.error 误差
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"FTH' VY "i>Ae 90.expected error 预期误差
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}i=TK 91.population 总体
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.0]Odf:@ A]OVmw 93.non- sampling risk 非抽样风险
B0:/7Ld$Ml @'FO M 94.sampling unit 抽样单位
_~uYNvmg JAI ;7 95.statistical sampling 统计抽样
aTPmW]w6 Iqb|.v LG 96.tolerable error 可容忍误差
|1Pi`^ (c9!: 97.the risk of under reliance 信赖不足风险
};]f 3 A@JZK+WB} 98.the risk of over reliance 信赖过度风险
Vc|uQ8Mi jW_FaPW(p 99.the risk of incorrect rejection 误拒风险
r#/Bz5Jb* of?0 y-LT% 100. the risk of incorrect acceptance 误受风险
%1e{"_$O9 uzWz+atH 101.working trial balance 试算平衡表
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L 102.index and cross-referencing 索引和交叉索引
ah0 JbEQ35r 103.cash receipt 现金收入
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f`8mES'gc8 KZ/2#` 105.bank statement 银行对账单
73kL>u 6O'6,%# 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
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.T0v 108.net realizable value 可变现净值
D``>1IA] uM('R;<^ 109.storeroom 仓库
dSIZsapH HU+zzTgI 110.sale invoice 销售发票
6T{SRN{ K^+}__;] 111.price list 价目表
U Zc%XZ`"V gPg2Ve0Qy 112.positive confirmation request 积极式询证函
Z;nUS,?om $(eqZ<y 113.negative confirmation request 消极式询证函
9aZ^m$tAt +K03yphZr 114.purchase requisition 请购单
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'7TT4~F 115.receiving report 验收报告
}?XNA.Wz h5.AM?*TNd 116.gross margin 毛利
7c.LyvM ;OfZEy>7 117.manufacturing overhead 制造费用
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0oe82 118.material requisition 领料单
F otHITw[ [u}2xsSx 119.inventory-taking 存货盘点
7T}r]C. *q |3QHZ 120.bond certificate 债券
$yg=tWk N"rZK/@} 121.stock certificate 股票
(YH/#n1"{ [p[C45d=< 122.audit report 审计报告
3WQ"3^G 3&z.m/ 123.entity 被审计单位
ZP^7`q)6 uw`fC%-xh 124.addressee of the audit report 审计报告的收件人
[W2GLd] O)Mf/P' 125.unqualified opinion 无保留意见
qmM%MPv H.8Vm[W 126.qualified opinion 保留意见
auT'ATW7i 7JHS8C<] 127.disclaimer of opinion 无法表示意见
Yl$Cj>FG J=C63YB 128.adverse opinion 否定意见
[.`%]Z( ccu13Kr>E 查看《
注会考试《审计》中的128个英文单词(一) 》
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