61.assessed level of material misstatement risk 重大错报风险的评估水平
Vi m:: b)+;=o% 62.simall business 小规模企业
)5[OG7/g H*H~~yQ 63.accounting system
会计系统
BQ:hUF3 +dG3/vV 64.test of control 控制测试
T?g%I Te6cw+6 65.walk-through test 穿行测试
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O7"16~a 66.communication 沟通
sRI0; +$YHdgZ. 67.flow chart 流程图
| LXVf ,+4*\yI3l 68.reperformance of internal control 重新执行
Q 2>o+G ]*Cq'<h$ 69.audit evidence
审计证据
^qY?x7mx1 EJW}&e/ 70.substantive procedures 实质性程序
29HyeLB@ ID]E3K 71.assertions 认定
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$L4h'(s 72.esistence 存在
)61X,z @tIY%;Bgk 73.occurrence 发生
~@\sN+VS J# DN2y< 74.completeness 完整性
,p>@:C/M JKz]fgOd$ 75.rights and obligations 权利和义务
4aiI&, t-i\gq^ 76.valuation and allocation 计价和分摊
:w<Ga8\tZ :V0sKg|sS 77.cutoff 截止
l3xI\{jn 5{xK&[wR* 78.accuracy 准确性
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80.inspection 检查
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ny"z<N&}/ 81.supervision of counting 监盘
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r+!29 W6s-epsRmT 83.confirmation 函证
3wMnTT"At 90 >V he 84.computation 计算
:6qt[(<" feJl[3@tO 85.analytical procedures 分析程序
mndKUI}d 5]*!N 86.vouch 核对
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z22:O"UHa Gl%N}8Cim 88.audit sampling 审计抽样
FR']Rj !;U oZ~ 89.error 误差
t,u;"%go Nt|Fw$3*5{ 90.expected error 预期误差
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Z6f 8+ ]'2{ 91.population 总体
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~y0 &~c`p [ 92.sampling risk 抽样风险
?=im~ w6h*dh$w 93.non- sampling risk 非抽样风险
@qSZ= &O5O@3:7] 94.sampling unit 抽样单位
-\7_^8 am \YSprXe 95.statistical sampling 统计抽样
w*]FJ-b<.j 0YC|;`J 96.tolerable error 可容忍误差
Sf*gAwnW "yc|ng 97.the risk of under reliance 信赖不足风险
CQPq5/@Y4 WXY-]ir. 98.the risk of over reliance 信赖过度风险
uvAJJIae' n]6-`fpD 99.the risk of incorrect rejection 误拒风险
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102.index and cross-referencing 索引和交叉索引
1aZGt2; gquvVj1oT 103.cash receipt 现金收入
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&WeN{ wD:2sri 105.bank statement 银行对账单
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.Zc7! !L@<?0xLW 106.bank reconciliation 银行存款余额调节表
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YHr; ]57yorc` 107.balance sheet date
资产负债表日
^ FM RL)~J4Y 108.net realizable value 可变现净值
5,4m_fBoW fwiP3*j+Nn 109.storeroom 仓库
}KO <II ,"F0#5 110.sale invoice 销售发票
~N2=44e #h P>IU 111.price list 价目表
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'c& $U7#3-' 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
e0#t 80`$F{xcX 114.purchase requisition 请购单
WEJ-K<A( 'F#dv[N 115.receiving report 验收报告
l|{[vZpT (tX)r4VU 116.gross margin 毛利
1w,34*- } IT)3Et@Y 117.manufacturing overhead 制造费用
<s7cCpUFP ~L>86/hP,N 118.material requisition 领料单
$4}G |fIyq}{7 119.inventory-taking 存货盘点
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RehraY3q 120.bond certificate 债券
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+KD7Di91<K 121.stock certificate 股票
CUHT5J*sY =LODX29 122.audit report 审计报告
L`e19I$ Br15S};Ce 123.entity 被审计单位
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J3(E{w8Q 1D38T 125.unqualified opinion 无保留意见
[qC0YM OScqf]H 126.qualified opinion 保留意见
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MZ 127.disclaimer of opinion 无法表示意见
=*I|z+ VX82n,'=t 128.adverse opinion 否定意见
kN78j u1Slu%^e 查看《
注会考试《审计》中的128个英文单词(一) 》
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