61.assessed level of material misstatement risk 重大错报风险的评估水平
NTs;FX~g[ Vu0KtG9 62.simall business 小规模企业
/I&wj^ B%<e FFV\ 63.accounting system
会计系统
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@NY 64.test of control 控制测试
Z\X'd_1! jyW[m,#(go 65.walk-through test 穿行测试
;mm!0]V f<[jwhCWV 66.communication 沟通
_X5_ez^/= bggusK< 67.flow chart 流程图
fF?6j pLoy 68.reperformance of internal control 重新执行
g=]&A ]XUl@Y. 69.audit evidence
审计证据
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'P[z Qqs"?Z,P 70.substantive procedures 实质性程序
<FFJzNc+ o|S)C<w 71.assertions 认定
a,'Cyv"> [_DPxM=V 72.esistence 存在
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)v_ s(@h 2:j 73.occurrence 发生
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<A 74.completeness 完整性
>POO-8Q ^,s?e.u$8` 75.rights and obligations 权利和义务
;cP8 ?U eVy2|n9rH 76.valuation and allocation 计价和分摊
mE$dO3 N}/>r D 77.cutoff 截止
K\=8eg93Z vX1uR]A[ 78.accuracy 准确性
I/u9RmbU i3V/`)iz 79.classification 分类
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;==| 80.inspection 检查
cFfTYP9 M$#sc`4* 81.supervision of counting 监盘
c;!g 3l:QeZ 82.observation 观察
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' 83.confirmation 函证
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.^v<Yo ~^o=a?L`< 84.computation 计算
0%Q9}l#7 Y5TS>iEE] 85.analytical procedures 分析程序
L4974E?S f'/ KMe%< 86.vouch 核对
e9@(/+ =t+ (' 87.trace 追查
`q?RF+ q(9%^cV6 88.audit sampling 审计抽样
]mkJw 3 A!HK~yk~Q 89.error 误差
?vbDB 4 Du_$C[ 90.expected error 预期误差
uCUu!Vfeg .j 'wQ+_ 91.population 总体
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9]~PCZ2j 92.sampling risk 抽样风险
B3b,F # G.jQX'%4QG 93.non- sampling risk 非抽样风险
?MZ:_'2p c cr" ep 94.sampling unit 抽样单位
g5}7y\ (&Q)EBdm 95.statistical sampling 统计抽样
y_%&]/% "Gh#`T0#a 96.tolerable error 可容忍误差
oI$V|D3 9 HYIRcY 97.the risk of under reliance 信赖不足风险
BR3mAF 0VG=?dq 98.the risk of over reliance 信赖过度风险
RjtC:H&XZ Ru7L>(Njs 99.the risk of incorrect rejection 误拒风险
[t}):}~F| ~= 9Vv 100. the risk of incorrect acceptance 误受风险
wiV&xl twbcuaCTW 101.working trial balance 试算平衡表
c,BAa*]K g\J)= ,ju, 102.index and cross-referencing 索引和交叉索引
Ec.)!Hu pGk"3.ce 103.cash receipt 现金收入
59MR|Jt m+$/DD^-zl 104.cash disbursement 现金支出
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p 105.bank statement 银行对账单
jEE_D +K ^Ezcy? 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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>m$ 108.net realizable value 可变现净值
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Oqs:b 109.storeroom 仓库
=#'+"+lQ } E 8^sy*f 110.sale invoice 销售发票
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CRd_} 5:_~mlfi 112.positive confirmation request 积极式询证函
u;(K34!) G4);/# 113.negative confirmation request 消极式询证函
C&oxi$J:p+ :+1bg&wQ 114.purchase requisition 请购单
jDp]R_i v['AB4 115.receiving report 验收报告
SNxz*`@4 :7k`R62{ 116.gross margin 毛利
yHtGp%j *|CLO|B) 117.manufacturing overhead 制造费用
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mC\i !r2}59J 118.material requisition 领料单
gpsrw>nw (Z'WR 119.inventory-taking 存货盘点
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%N1T{ 120.bond certificate 债券
\|Y{jG<cu 7j95"mI 121.stock certificate 股票
>]C<j4 6|i`@|# 122.audit report 审计报告
i!y\WaCp TA<hj[-8 123.entity 被审计单位
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rU! 124.addressee of the audit report 审计报告的收件人
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`Kt myffYK, 125.unqualified opinion 无保留意见
>Ziy1Dp B\NcCp`5 126.qualified opinion 保留意见
Jn60i6/ ,&4zKm 127.disclaimer of opinion 无法表示意见
?<g|.HY/ 0yKwH\S 128.adverse opinion 否定意见
J1& A,Gb #<D@3ScC 查看《
注会考试《审计》中的128个英文单词(一) 》
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