61.assessed level of material misstatement risk 重大错报风险的评估水平
Owr`ip\ dvf*w:5K! 62.simall business 小规模企业
4H:WpW*r M1i|qjb:l 63.accounting system
会计系统
x{- caOH g=%&p?1@E 64.test of control 控制测试
*!Dzst-J3 E5dXu5+ye 65.walk-through test 穿行测试
t>[r88v (AS%P? 66.communication 沟通
rx"zqm9 }u L9.#/%I\ 67.flow chart 流程图
GB=q}@&8p :8ZxO wwv 68.reperformance of internal control 重新执行
:s5g6TR ?-f>zx8O 69.audit evidence
审计证据
Y:a(y*y< Dn[1BWM/7 70.substantive procedures 实质性程序
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76m[o 71.assertions 认定
g DhwJks yV8).4 72.esistence 存在
i_MI!o Q^k#?j# 73.occurrence 发生
oxzNV&D[{` L`#+ZLo 74.completeness 完整性
JVkawkeX 0D'Wr(U( 75.rights and obligations 权利和义务
:QVGY^c (TE2t7ab|M 76.valuation and allocation 计价和分摊
=%3nKSg o;[oy#aWl_ 77.cutoff 截止
w# e'K-= HZ}*o%O 78.accuracy 准确性
)>fi={!=c +@Y[i."^J 79.classification 分类
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:bKT#\ >=V+X"\Z 80.inspection 检查
#jX>FXo k mjm6 81.supervision of counting 监盘
.*j+? ;i9CQ0e? 82.observation 观察
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W*|$S '!R,)5l0h 83.confirmation 函证
{UcItLjY Ro<kp8 84.computation 计算
GHy#D]Z K\b O[J 85.analytical procedures 分析程序
gnXjd} mV,R0olF 86.vouch 核对
{<kG{i/ 7m M;Q 87.trace 追查
h6*`V D@^ZpN8r 88.audit sampling 审计抽样
K_QCYS
. [R4x[36Zp 89.error 误差
+&OqJAu [f
p"MPP3 90.expected error 预期误差
(5~C
_Y C t)MvZ 91.population 总体
?^~"x.<nr 8-:k@W 92.sampling risk 抽样风险
iI*7WO[W @@wx~|% 93.non- sampling risk 非抽样风险
pr txE&- BuTIJb+Q\ 94.sampling unit 抽样单位
s{e(- 7' v=tj.Vg 95.statistical sampling 统计抽样
#ja`+w} ]%|WE 96.tolerable error 可容忍误差
%v[Kk-d |8 bO5l: 97.the risk of under reliance 信赖不足风险
{yR)}r 9Yyg}l: 98.the risk of over reliance 信赖过度风险
Hc]1mM <im<(=m9 99.the risk of incorrect rejection 误拒风险
VA'X!(Cv gE&W6z0fJ 100. the risk of incorrect acceptance 误受风险
Eap/7U1Q = O1;vc}AA 101.working trial balance 试算平衡表
LUck>l\l S |>$0P4W( 102.index and cross-referencing 索引和交叉索引
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;o_^C :(>9u.>l?5 103.cash receipt 现金收入
,LW+7yD }l(m5 104.cash disbursement 现金支出
rN1U.FRe/ ;,=h59` 105.bank statement 银行对账单
HNy/ -
ge):<k_ 106.bank reconciliation 银行存款余额调节表
,.j
HV pEVgJ/> 107.balance sheet date
资产负债表日
LxlbD#<V w,Zx5bBg% 108.net realizable value 可变现净值
6f?BltFaN QW~5+c9JJ 109.storeroom 仓库
Mf:M3H%YV+ /^LH 110.sale invoice 销售发票
L;
q)8Pb ZSPgci 111.price list 价目表
(+UmUx= f[Fgh@4cj 112.positive confirmation request 积极式询证函
a1G9wC:e nFe` <Al$N 113.negative confirmation request 消极式询证函
#_?TIY:h :,NFFN 114.purchase requisition 请购单
gf3U#L}P 4e@&QOo`Cu 115.receiving report 验收报告
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iZdRr 116.gross margin 毛利
M_h8#7 {G Qq T/1^imS 117.manufacturing overhead 制造费用
C[xJU6z i)7n c 118.material requisition 领料单
`u#;MUg hG3m7ht 119.inventory-taking 存货盘点
X_u@D;$ _k_>aG23 120.bond certificate 债券
4L=$K2R2r -".kH<SWv 121.stock certificate 股票
d$fvg8^ }UKgF. 122.audit report 审计报告
N^h|h 'u(=eJ@1 123.entity 被审计单位
(@)2PO/ d&[iEU 124.addressee of the audit report 审计报告的收件人
s>jr1~~3O_ V(;55ycr 125.unqualified opinion 无保留意见
|5=~(-I>@ HKTeqH_: 126.qualified opinion 保留意见
$A;7Em P>*Fj4Z~ 127.disclaimer of opinion 无法表示意见
@s%X `]`=]*d 128.adverse opinion 否定意见
4>4V-m\ W/ g|{t[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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