61.assessed level of material misstatement risk 重大错报风险的评估水平
noGMfZ1 1 NLawi6 62.simall business 小规模企业
"E
Q}xj r]"
> 63.accounting system
会计系统
V=QvwQlZ zxTm`Dh;[ 64.test of control 控制测试
6D_4o&N NS mo(c>5 65.walk-through test 穿行测试
"n:L<F,g nakhepLN 66.communication 沟通
ib*$3Fn~ }
0}J 67.flow chart 流程图
%`-NWAXL M\>y&'J- 68.reperformance of internal control 重新执行
$bD 3 >LwAG:Ud 69.audit evidence
审计证据
-L</,>p ZLxe$.V_ 70.substantive procedures 实质性程序
GcHWalm .ikFqZ$$ 71.assertions 认定
(;V]3CtU* _QkU
,[E 72.esistence 存在
73 Tg
{~ HC+
(FymV 73.occurrence 发生
LHR%dt|M *M6M'>Tin 74.completeness 完整性
,K8PumM_ nLJ]tpw^DH 75.rights and obligations 权利和义务
Y')in7g
gP^'4>Jr 76.valuation and allocation 计价和分摊
Op\l 6pxj9@X+ 77.cutoff 截止
FzFY2h;n]B ?Ju=L| 78.accuracy 准确性
/,c9&it(M xGPt5l<M& 79.classification 分类
80c\O-{ 3Akb|r 80.inspection 检查
'hg, W] 8 mV`|2> 81.supervision of counting 监盘
~KHp~Xs` 71w 82.observation 观察
/XtxgO\T. ].7)^ 83.confirmation 函证
5 S7\m5 %l5Uy??Z 84.computation 计算
}7wQFKME w!8h4U.
; 85.analytical procedures 分析程序
vEW;~FLd gy_n=jhi+ 86.vouch 核对
f)?s.DvUB MpGWt# 87.trace 追查
oC^-" (# `cMa Fc-y/ 88.audit sampling 审计抽样
8{epy f\2'/g}6a 89.error 误差
gV$Lfkz "otP^X. 90.expected error 预期误差
i*nNu-g _ N.ZpKVu 91.population 总体
Go+f0aig q#c\ 92.sampling risk 抽样风险
M5[AA/@ rF>:pS,`& 93.non- sampling risk 非抽样风险
pV:X_M6 .2Y"=|NdA 94.sampling unit 抽样单位
\b{=&B[Q$' `?2S4lN/ 95.statistical sampling 统计抽样
!!DHfAV] vb\ UP&Ip 96.tolerable error 可容忍误差
`+Wl
fk; y*2:(nI 97.the risk of under reliance 信赖不足风险
Nq9@^ E-{M GyRU/0'BME 98.the risk of over reliance 信赖过度风险
V`G)8?% Vy YDz:;Sp\ 99.the risk of incorrect rejection 误拒风险
<Mxy&9}ic OiJ1&Fz( 100. the risk of incorrect acceptance 误受风险
u2@:[:Ao v>;6pcp[F 101.working trial balance 试算平衡表
G %Wjtrpj Z_ak4C 102.index and cross-referencing 索引和交叉索引
}gGcYRT NIQNzq?a^ 103.cash receipt 现金收入
bt-y6,> +E vqJiMa j@Z 104.cash disbursement 现金支出
gR?=z}`@p =Pd3SC})6V 105.bank statement 银行对账单
v`*!Bhc- '\[GquK;P 106.bank reconciliation 银行存款余额调节表
;[uJ~7e3 j2k,)MHu!x 107.balance sheet date
资产负债表日
at/bes W [?.k 8;k 108.net realizable value 可变现净值
(wo.OH [qI, $ + 109.storeroom 仓库
6zaO$ '>@evrG 110.sale invoice 销售发票
"tn]s>iAd= 3.xsCcmP 111.price list 价目表
,_F1g<^@u _r?H by<b 112.positive confirmation request 积极式询证函
&Plc ![0\m2~iv 113.negative confirmation request 消极式询证函
Pz:,q~ 18zv]v
% 114.purchase requisition 请购单
]wc
'h>w 69p>?zn 115.receiving report 验收报告
g-bHf]' UQ}[2x(Kb 116.gross margin 毛利
xKv\z1ra Xt_8=Q 117.manufacturing overhead 制造费用
0
h_ 9 7:)= 118.material requisition 领料单
^"(CZvq ;1'X_tp 119.inventory-taking 存货盘点
MRV4D<NQ %7xx"$P:R 120.bond certificate 债券
H"=%|/1M0 iT227v!s 121.stock certificate 股票
@aAB#, h-].?X,]Q 122.audit report 审计报告
%-/[.DYt NhU~'k 123.entity 被审计单位
+? E~F .hzzoLI2 124.addressee of the audit report 审计报告的收件人
/q^)thJ~ }~DlOvsq 125.unqualified opinion 无保留意见
^KM' O8 +C' u!^) 126.qualified opinion 保留意见
o:W>7~$jr= @@-n/9>vs 127.disclaimer of opinion 无法表示意见
nm`[\3R =\"88e;b2
128.adverse opinion 否定意见
_zvCc% NTbmI$( 查看《
注会考试《审计》中的128个英文单词(一) 》
&)zNu