61.assessed level of material misstatement risk 重大错报风险的评估水平
f8uVk|a !J6k\$r 62.simall business 小规模企业
-i;#4@^ t
Wxg|jP$~ 63.accounting system
会计系统
#D}NT*w/ h"<rW7z 64.test of control 控制测试
%Y!lEzB5 E7jv 65.walk-through test 穿行测试
^,`yt^^A P|64wq{B8 66.communication 沟通
;>Kxl}+R Z~P5SEg 67.flow chart 流程图
q=6M3OnS> G-;pMF
P(? 68.reperformance of internal control 重新执行
2 K`
hH naAZR*(A 69.audit evidence
审计证据
&Wn!W -aec1+o 70.substantive procedures 实质性程序
ZB%
7Sr0 ,':?3| $c 71.assertions 认定
`@Qq<T}V >B3_P4pW9 72.esistence 存在
oFY'Ek;d EnfSVG8kB8 73.occurrence 发生
7ZJYT#>b ^srx/6X 74.completeness 完整性
Ejn19{ =k &'ft 75.rights and obligations 权利和义务
b
~F85U2 N b+zP[C 76.valuation and allocation 计价和分摊
= [:ruE G`TO[p]q 77.cutoff 截止
! WQEv_G@ `XI1,&Wp7 78.accuracy 准确性
[dUW3}APV '{C=vW 79.classification 分类
&:Raf5G-E HPu nNsA 80.inspection 检查
5 kQC ! 5 ]
/2 81.supervision of counting 监盘
6LUB3;g7 M|e@N 82.observation 观察
Wny{qj)=
C
!uwD 83.confirmation 函证
ga!t:O@w V>z8*28S. 84.computation 计算
B(E+2;!QF Xi$uK-AHpj 85.analytical procedures 分析程序
m[%&KW( <sn^>5Ds 86.vouch 核对
"-\I?k QL 87.trace 追查
0urQA_JC _>*TPlB 88.audit sampling 审计抽样
[9*+s Dy0RZF
4_ 89.error 误差
rfoLg 4fp}`U 90.expected error 预期误差
{QJJw}!# JrS|Ib)6 91.population 总体
n{=vP`V_ 2g
ukK8R$ 92.sampling risk 抽样风险
[N.4i"
Cd M/ >^_zG 93.non- sampling risk 非抽样风险
$M#G;W5c )g+~"&Gcx 94.sampling unit 抽样单位
uBH4E;[f 05$C
IS>! 95.statistical sampling 统计抽样
sF f@> 7'CdDB6&. 96.tolerable error 可容忍误差
>pUR>?t" j%Usui<DL 97.the risk of under reliance 信赖不足风险
lfK sqe" 3Vs8"BFjz 98.the risk of over reliance 信赖过度风险
h 5<46!P
Jf9a<[CcV 99.the risk of incorrect rejection 误拒风险
x
rf z-"n4 ?7*.S Lt 100. the risk of incorrect acceptance 误受风险
Z`
T]jm-3 6 -N 442 101.working trial balance 试算平衡表
RGf&KV/ }k~ih?E^s 102.index and cross-referencing 索引和交叉索引
VMXccT9i! *3d+ !#;rG 103.cash receipt 现金收入
Jx!#y A; Uyj6Ij_Pj) 104.cash disbursement 现金支出
T1_O~< Z8%?ej`8 105.bank statement 银行对账单
"A6m-xE~ [+
Kjun_ 106.bank reconciliation 银行存款余额调节表
#p*D.We m%]1~b}" 107.balance sheet date
资产负债表日
SYkwM6 g]vo."}5E 108.net realizable value 可变现净值
";yey ] %68'+qz 109.storeroom 仓库
C.].HQ ^CO{86V 110.sale invoice 销售发票
.o8Sy2PaV uGOED-@ 111.price list 价目表
X|y(B%: G5vp(%j
112.positive confirmation request 积极式询证函
d<K2
\:P{} >mJH@,F: 113.negative confirmation request 消极式询证函
Ql"kJ_F!br `i`+yh>pc# 114.purchase requisition 请购单
2. '` mGu @Q
teC@k 115.receiving report 验收报告
,4:=n$e 0 FJ,"a%m/Q 116.gross margin 毛利
UE8j8U'L Kv0V`}<Yc 117.manufacturing overhead 制造费用
J?{@pA ckGmwYP9 118.material requisition 领料单
17$'r^t,S )G#mC0?PV 119.inventory-taking 存货盘点
MH=7(15R >Q$ph= 120.bond certificate 债券
h4Wt
oE>i 4>A|2+K\ 121.stock certificate 股票
7UIf
J-#V_TzJ? 122.audit report 审计报告
@`$'sU c+D
< 123.entity 被审计单位
3ew4QPT' <Pzy'9 124.addressee of the audit report 审计报告的收件人
FFa =/XB" Q2/65$nW 125.unqualified opinion 无保留意见
XeX\u3<D pHT]2e# 126.qualified opinion 保留意见
w 5 yOSz w4(L@1 127.disclaimer of opinion 无法表示意见
~8s2p%~ ,qx^D 128.adverse opinion 否定意见
8EI
9&L> 1U%
/~ 查看《
注会考试《审计》中的128个英文单词(一) 》
2n)?)w]!M