61.assessed level of material misstatement risk 重大错报风险的评估水平
L]E.TvM1* L|p+;ex 62.simall business 小规模企业
mM'uRhO+ ^@)*voP#G 63.accounting system
会计系统
\F14]`i 47)\\n_\z 64.test of control 控制测试
UlPhW~F) P} w0= 65.walk-through test 穿行测试
x b!&'cw $ve*j=p 66.communication 沟通
NbK67p: Q"K`~QF" 67.flow chart 流程图
;P^}2i[q>[ k{ulu 68.reperformance of internal control 重新执行
G_#MXFWt "(iQ-g Mm 69.audit evidence
审计证据
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,.1 T2 TWb 70.substantive procedures 实质性程序
TiKfIv ,WE2MAjhT 71.assertions 认定
4veXg/l =3=8oF x8 72.esistence 存在
_opB,,G QO %;%p* 73.occurrence 发生
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Gkb[H&RZ 74.completeness 完整性
S<g~VK!Tt WH<\f|xR 75.rights and obligations 权利和义务
@%8$k[ |$[.X3i 76.valuation and allocation 计价和分摊
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sW&h?jdf 77.cutoff 截止
'OU`$K7n :Aj[#4-= 78.accuracy 准确性
@&GY5<&b Fnuheb'&m 79.classification 分类
'/3\bvZ =00sB 80.inspection 检查
} a!HbH L$?YbQo7 81.supervision of counting 监盘
9u>X,2gUR :H/Rhx= 82.observation 观察
#<vzQ\~Y IO"q4(&;P4 83.confirmation 函证
e!w#{</8Q q&esI 84.computation 计算
vV>=Uvm w}
U'>fj 85.analytical procedures 分析程序
B-wF1!Jv J!H)[~2/ 86.vouch 核对
eIbz`|%3 dK]#.. 87.trace 追查
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q}>= {m"I-VF 88.audit sampling 审计抽样
,
D' bIk :`S\p[5 89.error 误差
Hi&bNM>?O oTveY 90.expected error 预期误差
?+L7Bd(EF% "sed{? 91.population 总体
ODKS6E1{ ootkf= 92.sampling risk 抽样风险
>1q:-^ X3l6b+p 93.non- sampling risk 非抽样风险
nX<yB9bXDg /U="~{*-R 94.sampling unit 抽样单位
bLO^5` 6 %V92q0XW 95.statistical sampling 统计抽样
h_B
nQZ\ C^!~WFy 96.tolerable error 可容忍误差
}BiA@n, 7lAn GP.; 97.the risk of under reliance 信赖不足风险
v"dl6%D" uf`/-jY 98.the risk of over reliance 信赖过度风险
@e+qe9A| |al'_s}I 99.the risk of incorrect rejection 误拒风险
O*9d[jw[ VVc-Dx 100. the risk of incorrect acceptance 误受风险
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k+ ;JX2ebx 101.working trial balance 试算平衡表
vH@b X`7O%HiX/` 102.index and cross-referencing 索引和交叉索引
LGWQBEXw Pk^V6- 103.cash receipt 现金收入
nz Klue .19_EQ>+ 104.cash disbursement 现金支出
Ji
GS[tR q]v{o8:U 105.bank statement 银行对账单
:-j/Y'H_ B
Wzo|isv 106.bank reconciliation 银行存款余额调节表
C`\yc_b9Pf 1
Ch0O__2L 107.balance sheet date
资产负债表日
qcfg 55]'c q ;e/gP2 108.net realizable value 可变现净值
ki]i[cdk `9
1?^T;\F 109.storeroom 仓库
<\L=F8[ +`TwBN,kp- 110.sale invoice 销售发票
SKVQ !^o Yz>8 Nn '_ 111.price list 价目表
XpdjWLO]C< FeJKXYbk< 112.positive confirmation request 积极式询证函
nDXy$f8 Cp#}x1{ 113.negative confirmation request 消极式询证函
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IC: 8e_9u@p+w 114.purchase requisition 请购单
[UB]vPXm$ NZuylQ
)0 115.receiving report 验收报告
wArzMt}[ #$JY&!M 116.gross margin 毛利
yXro6u?rC \m+;^_;5GW 117.manufacturing overhead 制造费用
4x" je V.w!]{xm 118.material requisition 领料单
y9K'(/ kQ .3J.Q5 119.inventory-taking 存货盘点
8b $e) k'K 1zUBj 120.bond certificate 债券
J_&G\b.9/ 8[u$CTl7a 121.stock certificate 股票
O_Z (E \lLlN 122.audit report 审计报告
a7e.Z9k!
JjHQn=3AJ 123.entity 被审计单位
yj
mNeZ <X]dR
6FT 124.addressee of the audit report 审计报告的收件人
U
zMIm 8o,"G}Hjk 125.unqualified opinion 无保留意见
=Ka :i> 0lpUn74F 126.qualified opinion 保留意见
rv%^2h<& !p3vnOX6 127.disclaimer of opinion 无法表示意见
I>@Qfc
bG S{JBV@@tC 128.adverse opinion 否定意见
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uX`M/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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