61.assessed level of material misstatement risk 重大错报风险的评估水平
h3z{(-~y dAkgR~ 62.simall business 小规模企业
'VlDh`<W :"xzj<( 63.accounting system
会计系统
Cif>7]M |ayVjqJ* 64.test of control 控制测试
o'f?YZ$. +KvU$9Ad> 65.walk-through test 穿行测试
Od5JG .] /M3Y~l$ 66.communication 沟通
S/ODqL| JSTuXW 67.flow chart 流程图
|!"`MIw, -wSg2'b4E 68.reperformance of internal control 重新执行
/iJ4{p /$'AjIg4:& 69.audit evidence
审计证据
&'}RrW-s }5}.lJ: 70.substantive procedures 实质性程序
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i5K[>5 Te}8!_ohyC 72.esistence 存在
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1][S#H/? 73.occurrence 发生
DIzH`|Y 5Drq9B9; 74.completeness 完整性
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}KT*Xp 75.rights and obligations 权利和义务
8=Z9T<K p%R 76.valuation and allocation 计价和分摊
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78.accuracy 准确性
!=:$lzS^ dK2p7xo 79.classification 分类
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s"HID @ vrV*! 80.inspection 检查
}0X:F`Y- "t_-f7fS7 81.supervision of counting 监盘
6w(6}m.L^ Yo("U8:XX 82.observation 观察
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IE 2VJR$Pao 83.confirmation 函证
^WNrGF FWHNj.r 84.computation 计算
NF0%}II&xK \DD0s8 85.analytical procedures 分析程序
Oms. e t{WzKy 86.vouch 核对
x`dHJq`_g 70;Jl).\{ 87.trace 追查
pn.T~"% 0#S W!b|% 88.audit sampling 审计抽样
AG?dGj^ uec!RKE 89.error 误差
$[/&74#0HX ,;Hu=; 90.expected error 预期误差
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e*;c(3>( 3rcKzS7 92.sampling risk 抽样风险
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WeQk<y sh`s/JRf 94.sampling unit 抽样单位
X'`~s}vGO V%YiAr> 95.statistical sampling 统计抽样
fbL\?S,w n1&% e6XhO 96.tolerable error 可容忍误差
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wro0 97.the risk of under reliance 信赖不足风险
I>[RqG K,boVFs 98.the risk of over reliance 信赖过度风险
/~Z?27F6@ -xDGH 99.the risk of incorrect rejection 误拒风险
.$%Soyr?, 2#<xAR 100. the risk of incorrect acceptance 误受风险
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sM?MLB\Za 5K<5kHpvJ{ 102.index and cross-referencing 索引和交叉索引
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WhH>9 103.cash receipt 现金收入
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104.cash disbursement 现金支出
yfx7{naKC` q*7zx_ o 105.bank statement 银行对账单
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H<F' 106.bank reconciliation 银行存款余额调节表
4&_NJ\ mXUGe:e8 107.balance sheet date
资产负债表日
HVP"A3}KC pDh{Z g6t 108.net realizable value 可变现净值
<YOLx R \L(*]:EP 109.storeroom 仓库
9$Xu,y h~p>re 110.sale invoice 销售发票
i%g#+Gw qnoNT%xazo 111.price list 价目表
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%e8K( 112.positive confirmation request 积极式询证函
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A\,-*pc 113.negative confirmation request 消极式询证函
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X5` ;Wl+zw 114.purchase requisition 请购单
3nu^l'WQ K)-m*#H&uw 115.receiving report 验收报告
sz)oZPu| >zhO7,=, 116.gross margin 毛利
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o.'g]Q<}UB 117.manufacturing overhead 制造费用
~,BIf+\XF +{/*z 118.material requisition 领料单
K\$J4~EtG sPps q 119.inventory-taking 存货盘点
!O#dV1wAa ecgtUb8K 120.bond certificate 债券
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R%4@ ]\xy\\b/` 121.stock certificate 股票
qpsvi.S DZv=\<$,LF 122.audit report 审计报告
EM/@T} Ai/b\:V9S 123.entity 被审计单位
GG0R}',0 VB?Ohk]< 124.addressee of the audit report 审计报告的收件人
Qhw^S* l%`F&8K 125.unqualified opinion 无保留意见
+]|Z%;im ~O]]N;>72" 126.qualified opinion 保留意见
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d%2pO] 127.disclaimer of opinion 无法表示意见
)6w}<W*1E #."Hh<C 128.adverse opinion 否定意见
ynB _"mg 8> .J1C 查看《
注会考试《审计》中的128个英文单词(一) 》
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