61.assessed level of material misstatement risk 重大错报风险的评估水平
|aWeo.;c skSs|slp 62.simall business 小规模企业
.C HET] sWtT"7>x 63.accounting system
会计系统
xvpCOoGsz Ku'OM6D< 64.test of control 控制测试
ko7*9` FR57F(31 65.walk-through test 穿行测试
BIJlU(aF rHSA5.[1P 66.communication 沟通
8VWkUsOoI \}:RG^*m 67.flow chart 流程图
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m yW@0Q: 68.reperformance of internal control 重新执行
fS@V`"O6 HLL:nczj 69.audit evidence
审计证据
D6Q6yNE |$>ZGs# 70.substantive procedures 实质性程序
n8K FP _0GM!Cny 71.assertions 认定
E:7R>.g pwIu;:O!? 72.esistence 存在
4hQ.RO 3)ZdT{MY 73.occurrence 发生
~k(4eRq 9e aqq 74.completeness 完整性
'gD,HX +KcD Y1[ 75.rights and obligations 权利和义务
&gv{LJd5b 3QZ~t#,7ij 76.valuation and allocation 计价和分摊
<i1.W!% dRhsnT+KX 77.cutoff 截止
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pP 78.accuracy 准确性
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g 79.classification 分类
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;:`0:Ao. 80.inspection 检查
3Yb2p!o :nLhg$wMs 81.supervision of counting 监盘
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}Ghh%] 82.observation 观察
q@+#CUa&n )@hG #KMK 83.confirmation 函证
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/UW 84.computation 计算
$qp,7RW l2.Lh<G 85.analytical procedures 分析程序
lFZ}. 9) ~Ha iVB 86.vouch 核对
O_~vl m<# .ou#BWav/ 87.trace 追查
",Ge:\TR= T+knd'2V6 88.audit sampling 审计抽样
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S!J wF&EW wJ}9(>id* 90.expected error 预期误差
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DtRu&>o_6D 92.sampling risk 抽样风险
i,R+C.6{ wMx#dP4W8 93.non- sampling risk 非抽样风险
==^9_a^ 2<X.kM?N{B 94.sampling unit 抽样单位
N5%Cwl6i W&'[Xj 95.statistical sampling 统计抽样
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"l /l.ox.4z# 96.tolerable error 可容忍误差
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m)- ch-.+p3 97.the risk of under reliance 信赖不足风险
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+mM S !J/fJW>m6 98.the risk of over reliance 信赖过度风险
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0/vB 99.the risk of incorrect rejection 误拒风险
#y2IHO- AzlZe\V?)~ 100. the risk of incorrect acceptance 误受风险
'U|Tye i? ->q^$#e 101.working trial balance 试算平衡表
#ts;s\! V!XT=Ou?6 102.index and cross-referencing 索引和交叉索引
PQJI~u9te} =,HxtPJ 103.cash receipt 现金收入
K4`)srd rq]zt2 104.cash disbursement 现金支出
=TcT` ](o p@Va`:RDW 105.bank statement 银行对账单
9cMQ51k)E BK/~2u 106.bank reconciliation 银行存款余额调节表
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<xp 107.balance sheet date
资产负债表日
WA1h|:Z Rg,]du u? 108.net realizable value 可变现净值
-,Y[`(q xJemc3]2 109.storeroom 仓库
hP$v,"$ L';b908r2 110.sale invoice 销售发票
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t_\;G~O9-M A-GU:B 112.positive confirmation request 积极式询证函
vk>EFm8l FQp@/H^ 113.negative confirmation request 消极式询证函
/jB0 \:[J-ySJ 114.purchase requisition 请购单
W, YYL(L 6%Ws>H4@| 115.receiving report 验收报告
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T^F9A55y R&P}\cf8T 117.manufacturing overhead 制造费用
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bn=n 118.material requisition 领料单
wLW[Vur[ t,4'\nv* 119.inventory-taking 存货盘点
Q(0eq_X|6 zh60b{ 120.bond certificate 债券
079mn/8; )o\U4t 121.stock certificate 股票
Aav|N3 L4) 122.audit report 审计报告
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s5L7S 16Gp nb 123.entity 被审计单位
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[p 124.addressee of the audit report 审计报告的收件人
q?TI(J+/ p*l]I*x'< 125.unqualified opinion 无保留意见
\-eDNwJ:#@ -NuRf# 126.qualified opinion 保留意见
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<*z!y z($h7TZ$ 127.disclaimer of opinion 无法表示意见
g*a|QBj% !c#~g0H+ 128.adverse opinion 否定意见
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azT@S=, 查看《
注会考试《审计》中的128个英文单词(一) 》
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