61.assessed level of material misstatement risk 重大错报风险的评估水平
;D-k\kv uk
WL3 62.simall business 小规模企业
c3rj
:QK6I Hsov0 63.accounting system
会计系统
GHLFn~z@XJ AK'3N1l` 64.test of control 控制测试
v`'Iew } |'o<w
]hc 65.walk-through test 穿行测试
iM9k!u FE :qR8 e J 66.communication 沟通
ettBque 5>e<|@2
X 67.flow chart 流程图
6
3PV R" o,_F;ZhE 68.reperformance of internal control 重新执行
45Zh8 k xi<}n# 69.audit evidence
审计证据
6W]C` \%}]wf} 70.substantive procedures 实质性程序
UWqX}T[^ Yc
)Dx3 71.assertions 认定
sGiK
S,.K
\
%]lsml 72.esistence 存在
cw0@Z0 f2KH&j>~r 73.occurrence 发生
c9nv=?/}f xrNe:Aj 74.completeness 完整性
Mw+
l>92 3*7 klu 75.rights and obligations 权利和义务
Wy1.nn[ F!?f|z,/ 76.valuation and allocation 计价和分摊
%/nDG9l (VC Jn<@@ 77.cutoff 截止
}a UQ#x *U\`HUW 78.accuracy 准确性
+g1+,?cU #{k+^7aQ 79.classification 分类
I+^iOa U? U3?Y-k` 80.inspection 检查
6>&(OV >wYmx4W> 81.supervision of counting 监盘
?caHS2%?ae 0;
w 4WJJ 82.observation 观察
Y)GU{ AEFd,;GF 83.confirmation 函证
;3Z?MQe"NQ d[H`Fe6h 84.computation 计算
K1;b4Sl?A ZRr.kN+F 85.analytical procedures 分析程序
QQ=tiW %l%2 hvGZ 86.vouch 核对
I~ mu'T o~xGE 6A*" 87.trace 追查
.M[t5I'\ o=lZl_5/u; 88.audit sampling 审计抽样
SFEDR?s 80gOh: 89.error 误差
x>J(3I5_b >B$ IrM7J 90.expected error 预期误差
r0\C2g_X 04Uyr;y 91.population 总体
t="nmjQs X
VH(zJ 92.sampling risk 抽样风险
a=B $L6*4 x'Nc
} 93.non- sampling risk 非抽样风险
PyQ\O* ^`$-c9M?' 94.sampling unit 抽样单位
e+m(g @a
B7dtM 95.statistical sampling 统计抽样
4^ 0CHy ?jbx7') 96.tolerable error 可容忍误差
8|!"CQJ|H :"i2`y;u 97.the risk of under reliance 信赖不足风险
F+D
e"^As L?Ih; 98.the risk of over reliance 信赖过度风险
eG dFupfz SapVS*yx@ 99.the risk of incorrect rejection 误拒风险
R_:lp\S& pQ ul0] 100. the risk of incorrect acceptance 误受风险
:$XlYJrjK ! bX 101.working trial balance 试算平衡表
3r?T|>| U4iVI#f 102.index and cross-referencing 索引和交叉索引
?|Wxqo *iSE)[W 103.cash receipt 现金收入
:o:/RR p[ vNm4xa% 104.cash disbursement 现金支出
7PO]\X^(zE J'wJe, 105.bank statement 银行对账单
{XnBj}C TyR@3H 106.bank reconciliation 银行存款余额调节表
k~QmDq SE
M-t 107.balance sheet date
资产负债表日
!<h-2YF<M ,n UovWN07 108.net realizable value 可变现净值
Yic4|N?u ' 1dhdm8 109.storeroom 仓库
(3j f_ MTbCL53!- 110.sale invoice 销售发票
c'bh`
H4 O4^' H}* 111.price list 价目表
[E9_ZdBT 0^d<@\ 112.positive confirmation request 积极式询证函
c48I-{? IY@N 113.negative confirmation request 消极式询证函
_( QW2m?K Kj-zEl 114.purchase requisition 请购单
T I yHM1+ j}G9+GX~, 115.receiving report 验收报告
MJn= K8v@) 116.gross margin 毛利
pA\"Xe& AbX#wpp! 117.manufacturing overhead 制造费用
v#5hK<9 r;"Qu 118.material requisition 领料单
u*T#? W? qMd4awB
R 119.inventory-taking 存货盘点
]-OF3+l4 )qD V3 120.bond certificate 债券
rFW,x_*_vP 2FN# 63 121.stock certificate 股票
1[e%E#h 7Ewq'Vu`y 122.audit report 审计报告
t+Qx-sW ]1q`N7 123.entity 被审计单位
Ed#Hilk' 1E$^ul-v 124.addressee of the audit report 审计报告的收件人
ypTH=]y byk9"QeY\ 125.unqualified opinion 无保留意见
pO N@ q9nQ/]rkHF 126.qualified opinion 保留意见
=vb 'T >PUT(yNL 127.disclaimer of opinion 无法表示意见
'lgS;ItpKu VE^IA\J x 128.adverse opinion 否定意见
c:-n0m'i v;s^j 查看《
注会考试《审计》中的128个英文单词(一) 》
Et;Ubj"+