61.assessed level of material misstatement risk 重大错报风险的评估水平
o@d+<6Um I9 R\)3" 62.simall business 小规模企业
~D9VjXfL) t#
p*{S 3u 63.accounting system
会计系统
R4R SXV Fk 5; 64.test of control 控制测试
!/},k"p6 mN9Uyz5G 65.walk-through test 穿行测试
oo:(
GfO} y.LJ5K$&a 66.communication 沟通
#xopJa Y _v+mjDdQ 67.flow chart 流程图
DB^"iof l u^fKQ 68.reperformance of internal control 重新执行
bwm?\l.A 2|1s !Q 69.audit evidence
审计证据
;I#S m; B f_oIc 70.substantive procedures 实质性程序
nA\9UD<G. ~[mAv#d&i 71.assertions 认定
{\?zqIM % 1+\N 72.esistence 存在
l[2 d{r eqyZ|6 73.occurrence 发生
Au6*hv3: KXgC]IO~ 74.completeness 完整性
B~_='0Gm[ ^vPt Ppt 75.rights and obligations 权利和义务
;Ly(O'9 M=!RJ%6f 76.valuation and allocation 计价和分摊
fDn| o" +n
$ {6/
77.cutoff 截止
NjCdkT&g M@>EZ
78.accuracy 准确性
6!,Am^uXM ,u^S(vxyz 79.classification 分类
x=>+.'K Qe!Q
$ 80.inspection 检查
C6XTId=y#_ L29,Y=n@ 81.supervision of counting 监盘
6;lJs,I1w{ <&?gpRK 82.observation 观察
fC_dSM[{c Y=oj0(Q* 83.confirmation 函证
z|Hc=AU8y L
WB"}#vt 84.computation 计算
cm8-L[>E 4DVkycM 85.analytical procedures 分析程序
_u`NIpXSP e#YQA 86.vouch 核对
Dj<]eG] VK*2`Z1 87.trace 追查
:%dIX}F >A$J5B>d 88.audit sampling 审计抽样
wp!<u
% <"uT=]wZ= 89.error 误差
'8NKrI mGjxc} 90.expected error 预期误差
DR o@gYDn 8?GS :+ 91.population 总体
uv++
Kj! LF'M!C9| 92.sampling risk 抽样风险
fq){?hk~O
Wt&tu2 93.non- sampling risk 非抽样风险
zfE;)K^" }}3*tn<6 94.sampling unit 抽样单位
T,72I `eIX*R 95.statistical sampling 统计抽样
ZDZ
PJp, YC:>
) 96.tolerable error 可容忍误差
iQczvn)"m J?XEF@?'G 97.the risk of under reliance 信赖不足风险
AW8" @ # E'g{.N 98.the risk of over reliance 信赖过度风险
*v'&i) J 71+J{XOC 99.the risk of incorrect rejection 误拒风险
)*@Oz wSp1ChS k 100. the risk of incorrect acceptance 误受风险
zh$[UdY6 #&G^%1! 101.working trial balance 试算平衡表
E'=~<
& pa&*n=&cL 102.index and cross-referencing 索引和交叉索引
}Po&6^ `zHtfox! 103.cash receipt 现金收入
+[9~ta|j uG\+`[-{0 104.cash disbursement 现金支出
Xc2Oa
:K& 105.bank statement 银行对账单
w$H=GF?" 3LZ0EYVL 106.bank reconciliation 银行存款余额调节表
fbSl$jn. 0X\,!FL 107.balance sheet date
资产负债表日
Hw34wQX Y%$57,Bu n 108.net realizable value 可变现净值
vJ$#m_aa QQKvy0?1 109.storeroom 仓库
1Y410-.3w{ fmH$1C< 110.sale invoice 销售发票
raG
ov` 9rX[z : 111.price list 价目表
rr2'bf<] 2.Ym 112.positive confirmation request 积极式询证函
R|h9ilc t#kR@t+6$\ 113.negative confirmation request 消极式询证函
0fnd9`N!0 ~130"WQ; 114.purchase requisition 请购单
/4j'?hB<g 6OMywGI[Z 115.receiving report 验收报告
8vB~1tl; De[!^/f;T 116.gross margin 毛利
6
$%^ ]%(hZZ 117.manufacturing overhead 制造费用
#rzq9}9tB mFOuE
5 118.material requisition 领料单
MP?9k )f \;p5Pagx0- 119.inventory-taking 存货盘点
KYVB=14 /ocdAW`0 120.bond certificate 债券
bT>%
* Z
b`}/%\7 121.stock certificate 股票
vk+TWf ,;C92XY 122.audit report 审计报告
"8VCXD 7ZS5u+o 123.entity 被审计单位
z>NRvx0 W,YzD&f=uS 124.addressee of the audit report 审计报告的收件人
Z~$=V:EA? c+#GX)zh\G 125.unqualified opinion 无保留意见
y[S5 '=@O]7o~ 126.qualified opinion 保留意见
]*U\ gm% oddS~lW 127.disclaimer of opinion 无法表示意见
tR!eY t _h7! 128.adverse opinion 否定意见
Y1txI g^"",!J/ 查看《
注会考试《审计》中的128个英文单词(一) 》
bAt%^pc=y