61.assessed level of material misstatement risk 重大错报风险的评估水平
xpVYNS{c+| "ealYveu 62.simall business 小规模企业
"n@=.x ]"M 4fA 63.accounting system
会计系统
H\<C@OkJS} . RNQlh3 64.test of control 控制测试
(UTt_ry g O-vvFl#4 65.walk-through test 穿行测试
0$l
D wBXgzd%L 66.communication 沟通
dKyX70Zy9 Si]8*>}-B 67.flow chart 流程图
qN_jsJ p68)
0 68.reperformance of internal control 重新执行
cS ;hyLd =X2
EF 69.audit evidence
审计证据
wLC|mB
yq PF-
sb&q 70.substantive procedures 实质性程序
pOip$Z 5X-cDY*| 71.assertions 认定
I
Xf@YV <H~ (iQ 72.esistence 存在
d+fig{<b L+s,,k 73.occurrence 发生
w]\O3'0Js A
:ef}OCL 74.completeness 完整性
p]#%e0 xFS`#1 75.rights and obligations 权利和义务
z>hG
' ZuF-$]oL& 76.valuation and allocation 计价和分摊
Rj%q)aw' Qp${/ 77.cutoff 截止
#x&1kHu< PhM3?$ 78.accuracy 准确性
]pr;ME<M{ d7tH~9GX8 79.classification 分类
|k+Y >I& y)!K@ 80.inspection 检查
I"9S / '}O-h 81.supervision of counting 监盘
>kK z&d&Ky 82.observation 观察
dd>stp x5 3aGi| 83.confirmation 函证
Vo"\nj KaHjL&! 84.computation 计算
Pd\S{ Y~wk #Gs] u 85.analytical procedures 分析程序
*}0g~8Gp 3m?3I2k 86.vouch 核对
\=4[v-3H y#^d8
}+ 87.trace 追查
qV.*sdS> &B7X
LO[ 88.audit sampling 审计抽样
zrG&p Z {v56k8uZ 89.error 误差
x
O6)lVd pl V]hu27K 90.expected error 预期误差
_w=si?q Z@ *^4Ve 91.population 总体
*^Wx=#w$V ED @9,W0 92.sampling risk 抽样风险
$AUC#<*C BD9W-mF 93.non- sampling risk 非抽样风险
n_hV; 9=~"^dp54% 94.sampling unit 抽样单位
gz-}nCSi k 0z2)3L 95.statistical sampling 统计抽样
zVYX#- nv 8AVM(d@ 96.tolerable error 可容忍误差
TB4|dj-% 4E}/{1 97.the risk of under reliance 信赖不足风险
Lt.a@\J'_ frk(2C8T 98.the risk of over reliance 信赖过度风险
Q\Fgc ;.U pog*}@OS 99.the risk of incorrect rejection 误拒风险
Je[wGF:%:$ vu;pILN 100. the risk of incorrect acceptance 误受风险
^N _kiSr ksT2_Ic 101.working trial balance 试算平衡表
|#Bz&T vZmM=hW ~ 102.index and cross-referencing 索引和交叉索引
#7+oM8b r'uD|T H 103.cash receipt 现金收入
lphQZ{8 I1S*=^Z_U 104.cash disbursement 现金支出
{Tl5,CAz lO9ML-8C1 105.bank statement 银行对账单
V lXUrJ9& X<m#:0iD 106.bank reconciliation 银行存款余额调节表
+dcB
h Dq )'KkO$^& 107.balance sheet date
资产负债表日
/\hybx' (4LXoNT 108.net realizable value 可变现净值
YN#i^( $rv&!/}]e 109.storeroom 仓库
[nB[]j<R* +Fp8cT=1 110.sale invoice 销售发票
a_P8!pk+5 6Lr G+p` 111.price list 价目表
U6e 0{n E4GtJ`{X 112.positive confirmation request 积极式询证函
4R0'$Ld4 %{WS7(si 113.negative confirmation request 消极式询证函
t23uQR#>b_ K>hQls+ 114.purchase requisition 请购单
/-)\$T1d c"Ddw'?e 115.receiving report 验收报告
gE]6]L *]NG@^y 116.gross margin 毛利
NKd}g tAO,s ZW 117.manufacturing overhead 制造费用
Kur3Gf X =VFi}C/ 118.material requisition 领料单
'hN_H}U :sAb'6u1EU 119.inventory-taking 存货盘点
uT:'Kkb! >7i&(6L 120.bond certificate 债券
Jw3VWc
]] `>-fU<Q1 121.stock certificate 股票
4u- mE F_.rLgGY 122.audit report 审计报告
],#Xa.r \9j +ejGf 123.entity 被审计单位
RC'4%++Nz P0VXHE1p 124.addressee of the audit report 审计报告的收件人
A?i
~*#wE #@FMH*?xX6 125.unqualified opinion 无保留意见
D])&> A!B:vJ 126.qualified opinion 保留意见
X5@+M!` ,Ta k', 127.disclaimer of opinion 无法表示意见
-5vg"|ia, j5\z7 128.adverse opinion 否定意见
P/i{_r ""$vaqt 查看《
注会考试《审计》中的128个英文单词(一) 》
KUJCkwQ