61.assessed level of material misstatement risk 重大错报风险的评估水平
^ :Q |,oy (.!q~G 62.simall business 小规模企业
{R,rc!yF W.n@ 63.accounting system
会计系统
u6jJf@!ws &^9>h/-XT 64.test of control 控制测试
.?S#DS ) mcDW&jwQ 65.walk-through test 穿行测试
NnSI=M a+m
q=K 66.communication 沟通
b
THa;* ` k=bv!T_o 67.flow chart 流程图
;Xgy2'3 6aQ{EO-]'= 68.reperformance of internal control 重新执行
/IV:JVT `U`Z9q5- 69.audit evidence
审计证据
7qXgHrr0|U p|Rxy"} 70.substantive procedures 实质性程序
dGh<R|U3 WM=kr$/3 71.assertions 认定
eB$v'9S8/ '}4[m>/ 72.esistence 存在
:@b>,{*4zS +S%@
/q 73.occurrence 发生
N'm:V ~P6K)V|@< 74.completeness 完整性
'A8T.BU NK#Dq&W+& 75.rights and obligations 权利和义务
{Y'_QW1:2 u{p\8v%7 76.valuation and allocation 计价和分摊
"v*RY "5# N{p2@_fnB 77.cutoff 截止
<!OP b(g2 )cs
y^-qw 78.accuracy 准确性
<"[}8 ha8do^x 79.classification 分类
2,QkktJLo `(o1&
80.inspection 检查
Ha
C?, &
bw1 81.supervision of counting 监盘
Fx3VQ'%J #{
Uk4 82.observation 观察
4qm5`o\hb =h_4TpDQ 83.confirmation 函证
U5H o? `< ":-)mfgGU 84.computation 计算
>2g CM 0|^x[dh 85.analytical procedures 分析程序
BxZop.zwE( ;_Rx|~!! 86.vouch 核对
caj) VJR'B={h 87.trace 追查
BgpJ;D+N4 XIp9=jhSR 88.audit sampling 审计抽样
v\MH;DW^Z mML^kgy\N 89.error 误差
l5h9Eq VhW;=y>} 90.expected error 预期误差
g3Xz- M3t_!HP}! 91.population 总体
TM^1{0;r5 4
^+hw; 92.sampling risk 抽样风险
&J~S $ _ma4 93.non- sampling risk 非抽样风险
FQ-(#[ I Mv^ 9T: 94.sampling unit 抽样单位
YwF6/JA0^ VmUM_Q~ 95.statistical sampling 统计抽样
{!/y@/NK2 0zT
v'L 96.tolerable error 可容忍误差
eLC&f} G1nW{vce 97.the risk of under reliance 信赖不足风险
9=kTTF
s "FXS;Jf 98.the risk of over reliance 信赖过度风险
_L=vK=, W?l .QQk 99.the risk of incorrect rejection 误拒风险
-pD&@Wlwak 18n84RkI9 100. the risk of incorrect acceptance 误受风险
:>;psR I?Zs|A 101.working trial balance 试算平衡表
Q./lX: R_N<j 102.index and cross-referencing 索引和交叉索引
k0YsAa#6V cdfll+ 103.cash receipt 现金收入
SQ
Fey~ (Dar6>! 104.cash disbursement 现金支出
=3zn
Ta } fM|g8(TK, 105.bank statement 银行对账单
jo(Q`oxm!> 6>L. )V 106.bank reconciliation 银行存款余额调节表
\=@r1[d D}061~zb$ 107.balance sheet date
资产负债表日
jF3!}*7, hZ'oCRM 108.net realizable value 可变现净值
$HXB !$d =k*0O_ 109.storeroom 仓库
23f[i<4e op|mRJBq; 110.sale invoice 销售发票
<bx9;1C>zd wqwJpWIe 111.price list 价目表
O7d Fz)$ `HM3YC 112.positive confirmation request 积极式询证函
B![5+
`JE>GZY 113.negative confirmation request 消极式询证函
AslH
V@K B@;)$1-UT 114.purchase requisition 请购单
];I| _fXo% IP'igX 115.receiving report 验收报告
@|GeR
@*DIB+K 116.gross margin 毛利
-/-6Td1JY> Z8&C-yCC 117.manufacturing overhead 制造费用
V{h@nhq bNR
OXiX 118.material requisition 领料单
f)zg&Ib Wv0'?NL. 119.inventory-taking 存货盘点
H{f_:z{{ gr
5]5u
120.bond certificate 债券
)KqR8UO ?fmt@@]T? 121.stock certificate 股票
VU/W~gb4"A '!-? 122.audit report 审计报告
KCk?)Qv 2\w=U,;( 123.entity 被审计单位
)zXyV]xe lkfFAwnc 124.addressee of the audit report 审计报告的收件人
|nEVOy>' \ZFQ?e,d 125.unqualified opinion 无保留意见
%]ayW$4 >'6GcnEb4. 126.qualified opinion 保留意见
LO]6Xd
" *|HZ&} 127.disclaimer of opinion 无法表示意见
B"PHJj ~RXpz-Ye 128.adverse opinion 否定意见
M_1Tx v1C.\fL 查看《
注会考试《审计》中的128个英文单词(一) 》
@LKG\zYBu