61.assessed level of material misstatement risk 重大错报风险的评估水平
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!r 62.simall business 小规模企业
`lq[6[n X=b]Whuv 63.accounting system
会计系统
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7r xHdv?69, 64.test of control 控制测试
q0]Z` <w vJ!<7 l& 65.walk-through test 穿行测试
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0f|nI8,z 66.communication 沟通
,n+~S^r IDv|i.q3 67.flow chart 流程图
s av )SFyQ 68.reperformance of internal control 重新执行
<)9E .h i/WiSwh: 69.audit evidence
审计证据
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PJt5 qw%wyj7 70.substantive procedures 实质性程序
G-Ju`. naKB2y]l 71.assertions 认定
e$@a zi1 xu0pY(n^r 72.esistence 存在
J#& C&S 2 f)K1j{TZ 73.occurrence 发生
'gwh:8Xc `]:&h' 74.completeness 完整性
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rN^P// 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
cH%#qE3 -{XXU )Z 77.cutoff 截止
LK[%}2me G_a//[p 78.accuracy 准确性
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. |CFTOe\q 79.classification 分类
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FRm KUqD<Jj? 80.inspection 检查
#/Qe7:l Mw+8p}E 81.supervision of counting 监盘
F[SYs/M w_!]_6%{b 82.observation 观察
_~E&?zR2>" 7&z`N^dz{ 83.confirmation 函证
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GHS 84.computation 计算
OjiQBsgnj 5#U*vGVT 85.analytical procedures 分析程序
e: _:tisr{ 86.vouch 核对
z2lEHa?w qrmJJSJ 87.trace 追查
M _z-~G :2fz4n0{/ 88.audit sampling 审计抽样
Qm\VZ<6/5 h[O!kwE 89.error 误差
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o 90.expected error 预期误差
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dgtZm 91.population 总体
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N7 $fE$j { 92.sampling risk 抽样风险
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{5:#- /#M|V6n 93.non- sampling risk 非抽样风险
zF[>K4 #'-L`])7uw 94.sampling unit 抽样单位
G*|2qX"o 7QlA/iKqK 95.statistical sampling 统计抽样
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nX 96.tolerable error 可容忍误差
X192Lar 0r+%5}|-K 97.the risk of under reliance 信赖不足风险
f&S,l3H< W1s4[rL!Ht 98.the risk of over reliance 信赖过度风险
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? 1g<] ? 99.the risk of incorrect rejection 误拒风险
9*%Uoy: l }?'U 100. the risk of incorrect acceptance 误受风险
~pqp` ,zLi{a6 101.working trial balance 试算平衡表
5UwaBPj4 $e! i4pM 102.index and cross-referencing 索引和交叉索引
uL!{xuN bqMoO7&c 103.cash receipt 现金收入
.jhuC#x{/ .s_wP 104.cash disbursement 现金支出
[Uezi1I ]~z2s;J{/ 105.bank statement 银行对账单
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/W!F 106.bank reconciliation 银行存款余额调节表
(s,*soAN =^P<D&%q 107.balance sheet date
资产负债表日
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|/g\N,] ".qh]RVjV 109.storeroom 仓库
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q7lR 110.sale invoice 销售发票
'$M=H. zb}:wUR 111.price list 价目表
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IN!m 112.positive confirmation request 积极式询证函
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m0 113.negative confirmation request 消极式询证函
H;<hmbN?d 'hL\xf{ 114.purchase requisition 请购单
P'Jw: )k( =@m|g ) 115.receiving report 验收报告
n-dO |3, 3_IuK6K2 116.gross margin 毛利
">kfX1LT er}/~@JJ 117.manufacturing overhead 制造费用
nVoPTr Ku_`F2Q 118.material requisition 领料单
im_W0tGvF ~)}npS; 119.inventory-taking 存货盘点
A1p;Ye>o~ OFCOMM 120.bond certificate 债券
kzGD* I`2hxLwh+ 121.stock certificate 股票
gQ*0Mk !E> *Mn 122.audit report 审计报告
R{3f5**0 |-I[{"6q$@ 123.entity 被审计单位
;t@zH+*} >(u =/pp=: 124.addressee of the audit report 审计报告的收件人
MZE8Cvq0 HW{osav9 125.unqualified opinion 无保留意见
$CO^dFf KLs%{'[7: 126.qualified opinion 保留意见
5A/G? mz[rB|v"/7 127.disclaimer of opinion 无法表示意见
zHr1FxD [,-MC7>] 128.adverse opinion 否定意见
&M~*w~w` .8l\;/o| 查看《
注会考试《审计》中的128个英文单词(一) 》
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