61.assessed level of material misstatement risk 重大错报风险的评估水平
\Hwg) Uc{ 8~ #M{} 62.simall business 小规模企业
@(:v_l ~ y;y(4< 63.accounting system
会计系统
`qiQ$kz #SkX@sl@ 64.test of control 控制测试
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0Nf ^bUxLa[. 65.walk-through test 穿行测试
}rbZ&IN\?E *8)2iv4[ 66.communication 沟通
{J]-<:XD RY=1H 67.flow chart 流程图
;=jr0\| e tNnyue{p 68.reperformance of internal control 重新执行
dqe7s Zl! ?znSx}t 69.audit evidence
审计证据
h qmSE'8 0JY WrPR 70.substantive procedures 实质性程序
7*s8ttX mm[SBiFO\ 71.assertions 认定
7@~tVxB; 7Kf}O6nE 72.esistence 存在
.Q>!B?) #Hu~}zy 73.occurrence 发生
PlCc8Zy 2~c~{ jl\ 74.completeness 完整性
Zb''mf\ z`$J_Cj Y 75.rights and obligations 权利和义务
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P'CJo u&]vd / 76.valuation and allocation 计价和分摊
Qw)9r{f K: r\{#9 77.cutoff 截止
D59T?B|BdD x#8w6@iPQ 78.accuracy 准确性
Zzj0\?Ul Tby,J
B^U 79.classification 分类
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+" .g% Y@r)=5 80.inspection 检查
^O6*e]C$ AQ{zx1^2>K 81.supervision of counting 监盘
\u{8Bak0 YaY8 `M{ 82.observation 观察
HDIk9WC^ 5bX6#5uP1 83.confirmation 函证
9E1W|KE or_+2aG 84.computation 计算
Z1,gtl ? MZv\ C 85.analytical procedures 分析程序
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F` 1n%8j*bJq 86.vouch 核对
c-CYdi@ ;D2E_!N
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Mo`zT UG[e//m 88.audit sampling 审计抽样
IcF@F>> $L}aQlA1JM 89.error 误差
$v27]"] 3/goCg 90.expected error 预期误差
K5"sj|d& G<qIY&D' 91.population 总体
hW2.8f$ 5EeDHsvV9 92.sampling risk 抽样风险
O`W%Tr 'ks{D(` 93.non- sampling risk 非抽样风险
F0dI/+ /"#4T^7& 94.sampling unit 抽样单位
[Ot,q/hBJ NHaMo*xQ 95.statistical sampling 统计抽样
;b%{ilx: ' UMFS 96.tolerable error 可容忍误差
ZX.TqvK/r f3PMVf:< 97.the risk of under reliance 信赖不足风险
V1bh|+o9 FGanxv@15 98.the risk of over reliance 信赖过度风险
d*]Ew=^L R>)MiHcCg 99.the risk of incorrect rejection 误拒风险
VOgi7\ eaZQ2 100. the risk of incorrect acceptance 误受风险
Nhf~PO({& sH!O0WL 101.working trial balance 试算平衡表
XGs^rIf KSqTY>%fnv 102.index and cross-referencing 索引和交叉索引
`T WN^0!] =dH$2W)G 103.cash receipt 现金收入
Tz-X o 3<(q } 104.cash disbursement 现金支出
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|_ir-j 105.bank statement 银行对账单
m *X7T 'jaoO9KY
K 106.bank reconciliation 银行存款余额调节表
0Xl%uF+w }GZbo kWg. 107.balance sheet date
资产负债表日
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=NP /oP^'""@je 108.net realizable value 可变现净值
<+]f`c*Z i g71/'D 109.storeroom 仓库
JdNF-64ky FLr;`3 110.sale invoice 销售发票
+V8b 9%DT0.D}$j 111.price list 价目表
yfe'>]7 SBf FZw) 112.positive confirmation request 积极式询证函
zICI_*~ Z`_.x
&Y 113.negative confirmation request 消极式询证函
{BV4h%P]: (Wj2?k/] 114.purchase requisition 请购单
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q2 <[Oo*:A!7 115.receiving report 验收报告
T[uDZYx *y7 $xa4 116.gross margin 毛利
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k O6c\KFBSJ 117.manufacturing overhead 制造费用
_6LoVS !`wW_W 118.material requisition 领料单
Z!{UWegun XW~bu2%{7" 119.inventory-taking 存货盘点
*Xr$/N _%pAlo_6 120.bond certificate 债券
I$jvXl=$ C7qYiSv 121.stock certificate 股票
YD_]!HK} (xT*LF+ 122.audit report 审计报告
fE;Q:# Z. q-AN[_@ 123.entity 被审计单位
]7/gJ>g, NGTe4Crx 124.addressee of the audit report 审计报告的收件人
(FVX57 wGLF%;rRe4 125.unqualified opinion 无保留意见
N6/T#UVns ltA/ 126.qualified opinion 保留意见
ARB7>" o/p-! 127.disclaimer of opinion 无法表示意见
8l) ^Kq|ID
AP 128.adverse opinion 否定意见
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?0vNEz[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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