61.assessed level of material misstatement risk 重大错报风险的评估水平
/c2|
*"@X q[?xf3 62.simall business 小规模企业
wT\JA4 3
UUOB. 63.accounting system
会计系统
MXQua:&HW g{PEplk 64.test of control 控制测试
y
buKwZFC lRA=IRQ] 65.walk-through test 穿行测试
+}3l$L'bY >^Rkk{cc 66.communication 沟通
by}C;eN :Kq]b@X 67.flow chart 流程图
7m.#No>^ JR6r3W 68.reperformance of internal control 重新执行
{:=sCY!
- t#YL 69.audit evidence
审计证据
b5i ehoA ,f*Q3 S/I 70.substantive procedures 实质性程序
7:/gO~gI ^]rPda# 71.assertions 认定
M02U,!di M'gGoH}B+q 72.esistence 存在
a+mrsyM z|Y Ms? 73.occurrence 发生
wWkMvs e|-&h `[ 74.completeness 完整性
W kP`qD3 Gxh r0' 75.rights and obligations 权利和义务
i,V,0{$ XXDLbT'J 76.valuation and allocation 计价和分摊
x-nO; L-2p s5s'[< 77.cutoff 截止
>U\1*F,Om, 'G>$W+lT^ 78.accuracy 准确性
k~%j"%OB 8
$qj&2 N 79.classification 分类
}G/!9Zq <%4M\n 80.inspection 检查
-UB XWl 6 2:FlW> 81.supervision of counting 监盘
J?#Xy9dz h0.2^vM)R 82.observation 观察
)L/0X40<. LWdA3% 83.confirmation 函证
a^o'KN{ 9Bao~(j/k 84.computation 计算
`92P~Y~`W c/DK31K 85.analytical procedures 分析程序
H\fsyxM7 r03%+: 86.vouch 核对
@}\i`H1s jd`h)4 87.trace 追查
:%-w/QwTR :X}n[K 88.audit sampling 审计抽样
6gs0Vm 5,R4:y ?cK 89.error 误差
5szJ.!( 5pT8 }?7 90.expected error 预期误差
Xp+lpVcJ nIr:a|}[ 91.population 总体
s(T0lul >[2; 92.sampling risk 抽样风险
NDUH10Y:[ hd*GDjmRQ/ 93.non- sampling risk 非抽样风险
ZEK,Z[' Jmuyd\?,b 94.sampling unit 抽样单位
q|{z9V< B*(BsXQLY 95.statistical sampling 统计抽样
,j6R/sg p#%*z~ui 96.tolerable error 可容忍误差
OdbXna ~t<G gNI 97.the risk of under reliance 信赖不足风险
jF@BWPtF= < 1%}8t" 98.the risk of over reliance 信赖过度风险
]Twy
j k Nvb>v 99.the risk of incorrect rejection 误拒风险
WG&! VK 8_VGB0~3i 100. the risk of incorrect acceptance 误受风险
C*}PL M1]}yTCd 101.working trial balance 试算平衡表
-=cm7/X ]$uC~b 102.index and cross-referencing 索引和交叉索引
DRpFEWsm g>@a 103.cash receipt 现金收入
?fN6_x2e3 i)$P1h 104.cash disbursement 现金支出
&:&~[4>%a 9Fy'L#% 105.bank statement 银行对账单
tI@aRF=p]2 80=LT-%
# 106.bank reconciliation 银行存款余额调节表
,k_"T.w ;\v&4+3S 107.balance sheet date
资产负债表日
xL*J9&~iG gnG
h ) 108.net realizable value 可变现净值
\%&A? D U9\\8 109.storeroom 仓库
*MS$C$HOq gW<6dP'v 110.sale invoice 销售发票
1tq ^W' DS;\24>H 111.price list 价目表
YKz#, .*f6n| 112.positive confirmation request 积极式询证函
>|z:CX$] kia[d984w 113.negative confirmation request 消极式询证函
-uxU[E D;s%cL` 114.purchase requisition 请购单
]ag{sU@#
064k;|>D 115.receiving report 验收报告
a{L&RRJ I(Qz%/ Ox 116.gross margin 毛利
Z;V(YK(WO. ZY8w1:'
117.manufacturing overhead 制造费用
G pI4QzR Z.&/,UU:4 118.material requisition 领料单
I eJI-lo /7])]vZ_ 119.inventory-taking 存货盘点
Ge/K.]>i >DUTmJ
xv 120.bond certificate 债券
sfip AM 4D2U,Ds
121.stock certificate 股票
1a/C(4_k eM{u>n+`F0 122.audit report 审计报告
v$0|\)E) Lu{/"&) 123.entity 被审计单位
\I:27:iAL tewp-MKA 124.addressee of the audit report 审计报告的收件人
1I`F?MT PDPK|FU 125.unqualified opinion 无保留意见
g<(!>:h wgIm{;T[u 126.qualified opinion 保留意见
Yb^e7Eug Pc*lHoVL 127.disclaimer of opinion 无法表示意见
ZM})l9_o" dVYY:1PS 128.adverse opinion 否定意见
pHoHngyi& $cIaLq 查看《
注会考试《审计》中的128个英文单词(一) 》
?IYu"UO<)|