61.assessed level of material misstatement risk 重大错报风险的评估水平
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]~2$ A[Pz&\@ 62.simall business 小规模企业
|YWX.-aeo {Ax{N 63.accounting system
会计系统
cwBf((~ |yYu!+U 64.test of control 控制测试
~O~R,h> R6E.C!EI 65.walk-through test 穿行测试
dZ{yNh.] 8jjq)d4# 66.communication 沟通
BiI`oCX ,%U'>F? 67.flow chart 流程图
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68.reperformance of internal control 重新执行
#n6<jF1G BjAmM*k 69.audit evidence
审计证据
rF)[ Sed:T f+>g_Q 70.substantive procedures 实质性程序
D.Z4noMA6 {3){f;b 71.assertions 认定
#7"*Pxb#A ;6/dFOZn 72.esistence 存在
G !;<#|a N3?@CM^hHw 73.occurrence 发生
+5oK91o[y ^gd[U C-"w 74.completeness 完整性
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C>Xu.Z: 76.valuation and allocation 计价和分摊
P,ud"F=r h?+bW'm 77.cutoff 截止
" twq#Alx qJq2Z.>hy 78.accuracy 准确性
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M 79.classification 分类
5$Da\?Fpn `AcT}.u 80.inspection 检查
|}2X|4&X AD4Ot5 81.supervision of counting 监盘
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GhdYE 82.observation 观察
1Aw/-FxJ \A=:6R%Qb 83.confirmation 函证
\&.]!!Q :Miri_l 84.computation 计算
j/PNi@ 2SlOqH1 85.analytical procedures 分析程序
EH~XN9b F2Nb]f 86.vouch 核对
`2.2; Vk xji2#S% 87.trace 追查
zcE[wM Sz#dld Mz 88.audit sampling 审计抽样
Qz9*o TaTs-]4 89.error 误差
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Q7ZZ 90.expected error 预期误差
B?p18u$i#l ExJexjOWI^ 91.population 总体
Fg<rz&MR SxWK@)tP 92.sampling risk 抽样风险
NB[(O# ^;gwD4(hs 93.non- sampling risk 非抽样风险
XLxr@1 72;ot` 94.sampling unit 抽样单位
,sln0 Kb5 Y A 95.statistical sampling 统计抽样
568qdD`PS Mz#<Vm4 96.tolerable error 可容忍误差
@EV*QC2l;Y QfHO3Y6h[ 97.the risk of under reliance 信赖不足风险
C=uYX" NQ"`F,T 98.the risk of over reliance 信赖过度风险
<C6*-j1oz 8dYPn+` 99.the risk of incorrect rejection 误拒风险
^;=L|{Xl SFQYrY 100. the risk of incorrect acceptance 误受风险
oP 4z> 8,m3]Lg 101.working trial balance 试算平衡表
!=yNj6_f mpysnKH 102.index and cross-referencing 索引和交叉索引
H(WRm1i"G Z<^TO1xs9B 103.cash receipt 现金收入
i6y$P6s Fy8$'oc 104.cash disbursement 现金支出
cTQ]0<9:e {'e%Hx 105.bank statement 银行对账单
n%Df6zQ<@s M)v4>Rw+ 106.bank reconciliation 银行存款余额调节表
Y&JK*d do>,ELS+m 107.balance sheet date
资产负债表日
'|JBA.s| l=.h]]`; 108.net realizable value 可变现净值
sN%#e+(= - IF3'VG 109.storeroom 仓库
jQIb :\0# q+}KAk|]V 110.sale invoice 销售发票
;ZVT[gi* Hz6tk9;w 111.price list 价目表
W-UMX',0zS ~R!M.gY[rK 112.positive confirmation request 积极式询证函
|1[3RnGS ]/klKqz 113.negative confirmation request 消极式询证函
2S^:fm} *(>,\8OVf 114.purchase requisition 请购单
<*'%Xgm ^}PG*h| 115.receiving report 验收报告
Jv+N/+M47 f+K vym. 116.gross margin 毛利
9z0G0QW[ {Jx-Zo>' 117.manufacturing overhead 制造费用
2uln)] ZJ
Ke}F`l 118.material requisition 领料单
ZD(VH6<g% QO&{Jx.^[ 119.inventory-taking 存货盘点
do$+ Eh *@1(!A 120.bond certificate 债券
B2/d%B a(Fx1`} 121.stock certificate 股票
6";ew:Ih^ 8uq`^l%KkZ 122.audit report 审计报告
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b2v1{\ qjrl$[`X: 123.entity 被审计单位
YooPHeQ DY(pU/q 124.addressee of the audit report 审计报告的收件人
><Awk~KR )oU%++cdo 125.unqualified opinion 无保留意见
}8e_ yPXa 126.qualified opinion 保留意见
WNmG'hlA 5z~O3QX 127.disclaimer of opinion 无法表示意见
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I{7k mY1Gm| 128.adverse opinion 否定意见
61
8k- `:>N.9'o 查看《
注会考试《审计》中的128个英文单词(一) 》
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