61.assessed level of material misstatement risk 重大错报风险的评估水平
/4RKA!W dTyTj|"x{ 62.simall business 小规模企业
Um;ReJ8z Ts:dnGR5 63.accounting system
会计系统
$J[h(>-X :g'"*VXYB 64.test of control 控制测试
Y%p"RB[ u)&6;A4 65.walk-through test 穿行测试
_.J{U0N (Z) 66.communication 沟通
R[wy{4<
y ~t<BZu 67.flow chart 流程图
Ee9u
7TFT +%eMm.( 68.reperformance of internal control 重新执行
V;=SncUb [[JwHM8H& 69.audit evidence
审计证据
?Z(
6..& %,a.431gi 70.substantive procedures 实质性程序
T9{94Ra VyCBJK 71.assertions 认定
~yt+xWV S#!PDg 72.esistence 存在
3RscuD& 5LhFD 73.occurrence 发生
\PU|<Ru. dQ`ch~HVUW 74.completeness 完整性
Kx*;!3-V$ *`ji2+4Sjw 75.rights and obligations 权利和义务
|6`yE]3-( ],>Z'W 76.valuation and allocation 计价和分摊
3?Bq(( -[`,MZf 77.cutoff 截止
~8`r.1aUO bY+Hf\A 78.accuracy 准确性
Wh(V?!^@5 lj@c"Yrk 79.classification 分类
-nN }
8&l 8NPt[* 80.inspection 检查
H1 n`A#6? AmRppbj/wO 81.supervision of counting 监盘
YX18!OhQ fseHuL=~ 82.observation 观察
~(-B%Az GasIOPzK 83.confirmation 函证
|6"zIHvtc pUYa1 = 84.computation 计算
-HP [IJP P`Anf_ 85.analytical procedures 分析程序
8>T
' wCkhE,#-_ 86.vouch 核对
H;G*tje/M <{9E.6G`n 87.trace 追查
Goz9"yazg !R[o6V5T 88.audit sampling 审计抽样
<{3VK 72&xEx 89.error 误差
G7M:LcX -1:yqF.x 90.expected error 预期误差
)e4nKh], or]8;eQ? 91.population 总体
Q^DKKp 8D;>] > 92.sampling risk 抽样风险
Y2yVl+ PLw;9^<
93.non- sampling risk 非抽样风险
xx#;)]WT *'QD!Tc 94.sampling unit 抽样单位
%=]~5a9 1$q SbQ 95.statistical sampling 统计抽样
Fj7cI + ]{0
2! 96.tolerable error 可容忍误差
+smPR [9Q2/V;Uk% 97.the risk of under reliance 信赖不足风险
[wjA8d. U5Q `r7 98.the risk of over reliance 信赖过度风险
*t3fbD [q?{e1 99.the risk of incorrect rejection 误拒风险
p3\F1]( Z Z8 1]> 100. the risk of incorrect acceptance 误受风险
W.HM!HQp Z<0M_q9?MO 101.working trial balance 试算平衡表
bEMD2ABm DdN{=}A 102.index and cross-referencing 索引和交叉索引
|*fGG?} b=wc-nA 103.cash receipt 现金收入
z$QYl*F1 3*/y<Z'H 104.cash disbursement 现金支出
E-MEMran4 {Ymn_ 105.bank statement 银行对账单
KaauX
m 8)\ ?6C 106.bank reconciliation 银行存款余额调节表
/Pxt f~$ dK#:io[Nz 107.balance sheet date
资产负债表日
Vge9AH:op Elom_ 108.net realizable value 可变现净值
l7Zqk GG] `&LPqb 109.storeroom 仓库
\@N8[ q$yTG
!q* 110.sale invoice 销售发票
D2# 3fM6 >KNiMW^V 111.price list 价目表
/3Zo8. Q=)$ 112.positive confirmation request 积极式询证函
"@xI
5*/~) wN\U 113.negative confirmation request 消极式询证函
2y>~<
S eBFsKOtu 114.purchase requisition 请购单
pi*cO _U?
115.receiving report 验收报告
I%ivY [i==
Tp 116.gross margin 毛利
8doKB<#_+= Sp]"Xr) 117.manufacturing overhead 制造费用
)>QpR8
G- ]u?|3y^( 118.material requisition 领料单
1Mn=m w J/mLmSx 119.inventory-taking 存货盘点
5/F1|N4 -|bnvPmE 120.bond certificate 债券
4@AY~"dq <U%4$83$ 121.stock certificate 股票
A(V,qw8 QbjO*:c4 122.audit report 审计报告
f~%|Iu1ob v6uR[18 123.entity 被审计单位
-GJ~xcf0 <j,ZAA&5%Y 124.addressee of the audit report 审计报告的收件人
oJ734v [X `$*I%oT; 125.unqualified opinion 无保留意见
{$-lXw4 K~$A2b95 126.qualified opinion 保留意见
S~()A*5 Q"7vzri 127.disclaimer of opinion 无法表示意见
mE=%+:o. Rsd~
t_a1 128.adverse opinion 否定意见
~Ap.#VIc' 'i+j;.
查看《
注会考试《审计》中的128个英文单词(一) 》
8JYU1Ew