61.assessed level of material misstatement risk 重大错报风险的评估水平
n8&x=Z}Xs H
.sfM 62.simall business 小规模企业
(B].ppBii n+'s9 63.accounting system
会计系统
!:D,|k\m 2bpFQ8q 64.test of control 控制测试
<@v|~AO4~ q(5 65.walk-through test 穿行测试
@
])}+4D(S d
4; 66.communication 沟通
bB.Yq3KI ;BEX|wxn 67.flow chart 流程图
p;vrPS X*M-- *0q' 68.reperformance of internal control 重新执行
\Xg`@JrTM WQY\R!+ 69.audit evidence
审计证据
95-%>?4 /oU$TaB
>( 70.substantive procedures 实质性程序
m^a0JR}u9 E._ [P/PB 71.assertions 认定
5R#:ALwX: `?vI_>md'! 72.esistence 存在
~#JX
0J= Eqt>_n8 73.occurrence 发生
I,?!NzB {
*Wc`ZBY 74.completeness 完整性
n,|YJ,v[ FHZQyO<| 75.rights and obligations 权利和义务
+L}R|ihkI x>[ gShAV! 76.valuation and allocation 计价和分摊
+PHuQ G4,BcCPQ 77.cutoff 截止
+D#.u^ 2}#VB;
B 78.accuracy 准确性
z~yLc{M T;B/Wm!x 79.classification 分类
C3 (PI,, <D(|}5qR 80.inspection 检查
BKW%/y"
lJBZ0 81.supervision of counting 监盘
Oat
#% x/#.%Ga#T 82.observation 观察
v7D
3aWoe X0%BE! 83.confirmation 函证
VN<baK%] 78u=J z6 84.computation 计算
N'0fB`:kz qk\LfRbj 85.analytical procedures 分析程序
HlX 2:\\ ]4&B*]j 86.vouch 核对
OMN|ea.O l)91v"vJ 87.trace 追查
[E/^bM+
AG,;1b,:81 88.audit sampling 审计抽样
\AB*C_Ri hUMFfc? 89.error 误差
&Zm1(k6&K 4S,/Z{ J. 90.expected error 预期误差
U\", !S~< ;i;;{j@$i 91.population 总体
BjbpRQ, %Wb$qpa 92.sampling risk 抽样风险
fuA8jx bR|1*
< 93.non- sampling risk 非抽样风险
{]:B80I;2 <=!|U0YV
94.sampling unit 抽样单位
1
,4V8gp 8]0?mV8iOE 95.statistical sampling 统计抽样
\G &q[8F\ 08E ,U 96.tolerable error 可容忍误差
5[>N[}Ck> >oc&hT 97.the risk of under reliance 信赖不足风险
G X>T~i\f8 qt#4i.Iu+ 98.the risk of over reliance 信赖过度风险
2HJG
p+H Q##L|*Qy 99.the risk of incorrect rejection 误拒风险
u:O6MO9^ {Ng HH]]O 100. the risk of incorrect acceptance 误受风险
.(8eWc YK G@]|/kN1y 101.working trial balance 试算平衡表
>dqeGM7Np> Y@M
l}43 102.index and cross-referencing 索引和交叉索引
{:d9q ||sj*K 103.cash receipt 现金收入
mnWbV\ VY vE+OL8 V 104.cash disbursement 现金支出
z[ N_3n z6Jfu:_N! 105.bank statement 银行对账单
Q\<^ih51 2T#>66^@q 106.bank reconciliation 银行存款余额调节表
}X*.Vv A @IwVR 107.balance sheet date
资产负债表日
f Tc,"{ jF%[.n[BU 108.net realizable value 可变现净值
db.E-@W.OI -}2e+DyAy 109.storeroom 仓库
66~]7w O1K~]Nt 110.sale invoice 销售发票
jo8;S?+<|? )IP{yL8c 111.price list 价目表
4FgY!k #5.L%F 112.positive confirmation request 积极式询证函
6
bnuC mh8~w~/[ 113.negative confirmation request 消极式询证函
ewcgg V2?&3Z)W 114.purchase requisition 请购单
y:+s*x6Vg ~.w Db,* 115.receiving report 验收报告
RDu'N [,fd Nxc8 116.gross margin 毛利
R7 *ek_ Q-GnNT7MB3 117.manufacturing overhead 制造费用
|+MV%QG; <\cH9D`dE 118.material requisition 领料单
[#R<Z+c A{Q :,S) 119.inventory-taking 存货盘点
=
A !;`G
b(~
gQM 120.bond certificate 债券
1$Pn;jg: [oQ&}3\XJ 121.stock certificate 股票
K9y!ZoB grh
wPnKl 122.audit report 审计报告
a/wkc*}}/ pQY.MZSA 123.entity 被审计单位
.1F^=C.w 61J01(+| 124.addressee of the audit report 审计报告的收件人
k(;c<Z{?1
zSiSZMP" 125.unqualified opinion 无保留意见
vK\;CSk
Y(]&j`% 126.qualified opinion 保留意见
9)qjW &` SAEr $F^ 127.disclaimer of opinion 无法表示意见
FT*
o;&_QS ;U|^Tsuc` 128.adverse opinion 否定意见
Pl
}dA :>[;XT< 查看《
注会考试《审计》中的128个英文单词(一) 》
$bU|'}QR