61.assessed level of material misstatement risk 重大错报风险的评估水平
,3y9yJQa*# ;'= cNj 62.simall business 小规模企业
E3]WRF;l Mjy:k|aY" 63.accounting system
会计系统
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p2{7+m +ovK~K$A 65.walk-through test 穿行测试
G+t:]\ @XV&^l- 66.communication 沟通
ElV!C}g ABX%oZ7[|o 67.flow chart 流程图
]b!n ;{5 O9(z"c 68.reperformance of internal control 重新执行
Z,A $h>Z e12QYoh 69.audit evidence
审计证据
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@t%Y 70.substantive procedures 实质性程序
D5D *$IC R=lw}jH [Z 71.assertions 认定
]A'{DKR yXJ25Axb 72.esistence 存在
h<`aL;.g kz7FQE 73.occurrence 发生
JhFbze> \}s/<Q 74.completeness 完整性
%+N]$Q ,=P&{38\q 75.rights and obligations 权利和义务
T8x)i\< ApXf<MAy 76.valuation and allocation 计价和分摊
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77.cutoff 截止
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Mh.1KI[t (?7=,A7^ 79.classification 分类
iZ-R%- }B >u&D@7~c 80.inspection 检查
usB*Wn8 A'DFY { 81.supervision of counting 监盘
%8FfP5# i[!|0U`p 82.observation 观察
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vW1^ 83.confirmation 函证
pj$JA 73;Y(uh9 84.computation 计算
w\bwa!3Y GfE>?mG 85.analytical procedures 分析程序
-e/}DGL .h-mFcjy 86.vouch 核对
5H0qMt P 9\_AB.Z: 87.trace 追查
4>*=q*<V5E e= IdqkJ% 88.audit sampling 审计抽样
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<\+ H 89.error 误差
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&<.H_ J\L'HIs 91.population 总体
MJXnAIG?2 >Ku4Il+36 92.sampling risk 抽样风险
~)U50.CH d`^3fr'.4A 93.non- sampling risk 非抽样风险
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$*(N 94.sampling unit 抽样单位
{N4 'g_ L 4j#0I]lq 95.statistical sampling 统计抽样
4&mY-N7A oy^-?+ 96.tolerable error 可容忍误差
|]?f6^|4 lL)f-8DX 97.the risk of under reliance 信赖不足风险
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&EDW5I (U:-z=E#1 98.the risk of over reliance 信赖过度风险
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Bq ^Arv6kD, 101.working trial balance 试算平衡表
q/EX`%U 8^UF0>`' 102.index and cross-referencing 索引和交叉索引
)U %`7(bN m!FuC=e 103.cash receipt 现金收入
/wJ#-DZ @z1QoZ^w 104.cash disbursement 现金支出
A6z,6v6 #X-C~*|>j 105.bank statement 银行对账单
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_ZO)| 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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L; h4`8C] 108.net realizable value 可变现净值
vbid>$% cW%)C.M 109.storeroom 仓库
HMd?` [MIgQ.n 110.sale invoice 销售发票
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I 111.price list 价目表
NXOXN]=c< syX?O'xJ 112.positive confirmation request 积极式询证函
=yod )L b` 4B 113.negative confirmation request 消极式询证函
^#R`Uptib 6e ?xu8| 114.purchase requisition 请购单
Ey=2zo^F >?^oxB"<Gc 115.receiving report 验收报告
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116.gross margin 毛利
eo]nkyYDP qyRN0ZB"A^ 117.manufacturing overhead 制造费用
BM!ZdoKrKt 2y`h'z 118.material requisition 领料单
PNm@mC_fh .n7@$kq 119.inventory-taking 存货盘点
T1Py6Q,- 9nAP%MA` 120.bond certificate 债券
kK75 (x ](JrEg$K 121.stock certificate 股票
T,!EL+o4 T~3{$ 122.audit report 审计报告
(2b${ Q@V -E}X`?WhD 123.entity 被审计单位
B{/og*xd*1 wNmpUO ? 124.addressee of the audit report 审计报告的收件人
$#rkvG_w q(n"r0)= 125.unqualified opinion 无保留意见
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*,'hvY ?|ZbQz(bL 126.qualified opinion 保留意见
,7wYa& 1m5l((d 127.disclaimer of opinion 无法表示意见
'HWl_M 2Hd\>{* 128.adverse opinion 否定意见
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注会考试《审计》中的128个英文单词(一) 》
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