61.assessed level of material misstatement risk 重大错报风险的评估水平
DT>`.y%2W Y<VX.S2kf 62.simall business 小规模企业
jy5[K. [m
h>N$ 63.accounting system
会计系统
jLI1Ed /*Q3=Dse] 64.test of control 控制测试
l9=Ka{$^* d$bO.t5CLh 65.walk-through test 穿行测试
tugIOA JU^Y27 66.communication 沟通
vnQFq fg#e*7Odn 67.flow chart 流程图
#@`
c7SR cyB+(jLHDs 68.reperformance of internal control 重新执行
~(XaXu :'C?uk ? 69.audit evidence
审计证据
qg`ae Y 'X!T8 70.substantive procedures 实质性程序
;
I-6H5 z8
}QXXa
71.assertions 认定
F) Q[ cai h~Z &L2V 72.esistence 存在
/]Y#*r8jRi *v K~t|z 73.occurrence 发生
f['lY1#V1 5Wa)_@qI)` 74.completeness 完整性
vvxD}p=y rCA!b"C2 75.rights and obligations 权利和义务
T3
ie-G@< _zM?"16I} 76.valuation and allocation 计价和分摊
^K1mh9O hN=kU9@knC 77.cutoff 截止
exiu;\+j H.{F
w j4 78.accuracy 准确性
M*3G x
z
F 79.classification 分类
lrKT?siB %u&Vt"6m= 80.inspection 检查
&(,
&mE GiuE\J9i 81.supervision of counting 监盘
urx?p^c *'aJO}$ 82.observation 观察
ZZ^A&%E(a 3-:^mRPJ 83.confirmation 函证
af>i WK*tXc_[b 84.computation 计算
7ixG{yu Ce<z[?u 85.analytical procedures 分析程序
RPeH [M^ J0R{|]W8 86.vouch 核对
#BBDI XZ@+aG_%q 87.trace 追查
Eb9h9sjv =#9#unvE! 88.audit sampling 审计抽样
eza"<uBr LA\3 ,Uv 89.error 误差
CUpRtE8@[_ V*te8HIe 90.expected error 预期误差
"OI$PLK <
#M1I!R 91.population 总体
dba_(I~y m ne)c[Qn 92.sampling risk 抽样风险
y,&[OrCm^\ lc5(^~ 93.non- sampling risk 非抽样风险
iC iKr aW _)Txg2?= 94.sampling unit 抽样单位
P(8Yz W v ,h"u 95.statistical sampling 统计抽样
*.wj3'wV LNk :PD0m 96.tolerable error 可容忍误差
zB+e;x f | ?F[_5ls|] 97.the risk of under reliance 信赖不足风险
[Fag\/Y+ RY)x"\D 98.the risk of over reliance 信赖过度风险
Wkk(6gS, RE4#a2 99.the risk of incorrect rejection 误拒风险
H'!OEZ v
))`U,Gm 100. the risk of incorrect acceptance 误受风险
P6> C+T1 ke W7p
N? 101.working trial balance 试算平衡表
(
EJ1g^|" 5D7 L)> 102.index and cross-referencing 索引和交叉索引
3A"TpR4f` vYXh WqL~ 103.cash receipt 现金收入
sxF2ku4A xE--)=<$ 104.cash disbursement 现金支出
&${| o@ {_\
dwe9 105.bank statement 银行对账单
Kg<~Uf=1 K-Pcew^? 106.bank reconciliation 银行存款余额调节表
^2rj);{V Lhg 107.balance sheet date
资产负债表日
(Lz|o!> =m (u=|N3 108.net realizable value 可变现净值
E x_dqko 'M? ptu?f 109.storeroom 仓库
'NjeF6 gk8v{'0Er 110.sale invoice 销售发票
16I[z+RG Y~^R^J 111.price list 价目表
J#@+1 Nt G2!<C-T{2 112.positive confirmation request 积极式询证函
8_`C&vx =$#5Ge]b 113.negative confirmation request 消极式询证函
s-SFu o\it]B 114.purchase requisition 请购单
_[&.`jTFn B!)9
> 115.receiving report 验收报告
1
7l?li A\7sP = 116.gross margin 毛利
PK&&Vu2M Xs$a^zZ 117.manufacturing overhead 制造费用
Bo
ywgL|
h1 "# 118.material requisition 领料单
nZNS}|6 gxI/MD~!> 119.inventory-taking 存货盘点
ft{i6} ZK2&l
8 120.bond certificate 债券
M!gu`@@}F a ge8I$*`@ 121.stock certificate 股票
C.uv0 I}y6ke! 122.audit report 审计报告
xo
^|d3 dKDCJt]t
123.entity 被审计单位
dn=srbJ Q9p2.!/C1 124.addressee of the audit report 审计报告的收件人
}4c$_ ^-~=U^2tC 125.unqualified opinion 无保留意见
d= vD Pf T51oNO%^ 126.qualified opinion 保留意见
@sd{V Ty!V)i 127.disclaimer of opinion 无法表示意见
6b` Jq>v _Y6Ezh. 128.adverse opinion 否定意见
6oq^n
s- ib]<;t 查看《
注会考试《审计》中的128个英文单词(一) 》
7uv"# mq