61.assessed level of material misstatement risk 重大错报风险的评估水平
=V:Al K>#QC 62.simall business 小规模企业
,/dW*B ]5e|W Q>*X 63.accounting system
会计系统
<qBM+m$|) h<g2aL21?F 64.test of control 控制测试
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.ck!"h} :{aiw?1 65.walk-through test 穿行测试
caL\ d (:RYd6i 66.communication 沟通
/LG}nY >|1-o;UU 67.flow chart 流程图
xr31<4B ~8)l/I=`); 68.reperformance of internal control 重新执行
4!-/m7%eF </
2Cn@ 69.audit evidence
审计证据
m=60a@o] HHT8_c'CC# 70.substantive procedures 实质性程序
cEGR?4z K!v\r"N 71.assertions 认定
l(8@?t^; zOYG`:/' 72.esistence 存在
MKX58y{+ P6`LUyz3 73.occurrence 发生
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EO 74.completeness 完整性
* b"aJ<+ FW3uq^ 75.rights and obligations 权利和义务
)hD77(c Q3[nS(#Z/= 76.valuation and allocation 计价和分摊
/#[mV(k 8k^1:gt^ 77.cutoff 截止
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Fx 78.accuracy 准确性
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79.classification 分类
u0%bv\$m \cHFV 80.inspection 检查
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A 81.supervision of counting 监盘
VL$?vI' )qRE['M 82.observation 观察
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M PVrNS7 Rk/ 83.confirmation 函证
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^T )4n]n:FjN 84.computation 计算
`~h8D9G pbGv\SF 85.analytical procedures 分析程序
fbJa$ &x/Z{ut 86.vouch 核对
0hq\{pw_y* e4;h*IQK 87.trace 追查
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7 J>fq5 88.audit sampling 审计抽样
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O}f* ]!2[k A- 89.error 误差
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2z\yo 90.expected error 预期误差
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M~ *nwH1FjH 91.population 总体
s^/2sjoL [>lQiX 92.sampling risk 抽样风险
fbkAu jV#1d8qm 93.non- sampling risk 非抽样风险
}S}%4c> DK|/|C}6 94.sampling unit 抽样单位
QfL8@W~e 8]WcW/1r ! 95.statistical sampling 统计抽样
c&"1Z/tR <4N E)!# 96.tolerable error 可容忍误差
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` 97.the risk of under reliance 信赖不足风险
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kSMA~_ 98.the risk of over reliance 信赖过度风险
Kj:'Ei7 4hW:c0 99.the risk of incorrect rejection 误拒风险
3lgD,_& \psO$TxF= 100. the risk of incorrect acceptance 误受风险
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UFeQ%oRa8 rWJKK 102.index and cross-referencing 索引和交叉索引
H:o=gP60] \mw5
~Rf; 103.cash receipt 现金收入
1(jx.W3 +>:[irf 104.cash disbursement 现金支出
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-f *\^(-p~M 105.bank statement 银行对账单
j{HIdP v5.KCc}" 106.bank reconciliation 银行存款余额调节表
$"3cN& Qi|k,1A0 107.balance sheet date
资产负债表日
TU9$5l/;g z/i&Lpr: 108.net realizable value 可变现净值
%%lJyLq'Vk kuv+ TN 109.storeroom 仓库
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LA <M\#7.]( 110.sale invoice 销售发票
H
WFnIUv >vNE3S_ 111.price list 价目表
ZJHaY09N o1[[!~8e 112.positive confirmation request 积极式询证函
svMu85z :v^Od W 113.negative confirmation request 消极式询证函
}q:4Zh'l! "f-HOd\= 114.purchase requisition 请购单
>&Vz/0 D*ZswHT{y 115.receiving report 验收报告
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^ 8B6-f: 116.gross margin 毛利
](z*t+"> _:!7M^IU 117.manufacturing overhead 制造费用
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z!)@`? 118.material requisition 领料单
5PE}3he: v+'*.Iv: 119.inventory-taking 存货盘点
KuMH,rXF 2FEi-m} 120.bond certificate 债券
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y<"y 121.stock certificate 股票
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122.audit report 审计报告
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&ucX 123.entity 被审计单位
{6>$w/+~ SxL/]jWR7 124.addressee of the audit report 审计报告的收件人
y_2B@cj </_.+c [ 125.unqualified opinion 无保留意见
;G*)7fi Bx|h)e9 126.qualified opinion 保留意见
5)ooE |]b,% ?,U 127.disclaimer of opinion 无法表示意见
c;88Wb<|W fPG3$<Zr 128.adverse opinion 否定意见
'|G8yojz J#\oc@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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