61.assessed level of material misstatement risk 重大错报风险的评估水平
D//58z& 0~<t :q! 62.simall business 小规模企业
*X|%H-Q:H` /%?bO- 63.accounting system
会计系统
ZMyd+C_P2 t?uw^nV 3E 64.test of control 控制测试
~U?vB((j! t@cBuV`9c 65.walk-through test 穿行测试
?1]B(V9nBq 3kJSz-_M 66.communication 沟通
_["97>q `n|k+tsC 67.flow chart 流程图
`~=Is.V[ l%2B4d9"v 68.reperformance of internal control 重新执行
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%b 69.audit evidence
审计证据
; zy;M5l5. *OE>gg&?Nh 70.substantive procedures 实质性程序
n |,} E\}Q9,Z$ 71.assertions 认定
BYS>" p|*b] 36 72.esistence 存在
&zP\K~Nt I#p-P)Q%S 73.occurrence 发生
H~*[v" !q PUQ+ 74.completeness 完整性
/_bM~g |4Q><6"G 75.rights and obligations 权利和义务
B T{({3 v:j4#pEWD 76.valuation and allocation 计价和分摊
inGH'nl_ 2gjA>ET`N 77.cutoff 截止
gD fVY%[Z e''Wm.>g(+ 78.accuracy 准确性
:(x 90;DW `+@%l*TQ 79.classification 分类
`V0]t_*D F{<rIR 80.inspection 检查
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@8 2I39fZa 81.supervision of counting 监盘
X]CaWxM qm}7w3I^ 82.observation 观察
5O%}.}n 8i"{GGVC 83.confirmation 函证
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kp;MNRc 84.computation 计算
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.g&BA15<F6 85.analytical procedures 分析程序
zKWi9 2W~2Hk=0+% 86.vouch 核对
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J khu,P[3> 87.trace 追查
Ox43(S0~ ~d5{Q?T) 88.audit sampling 审计抽样
eZJOI1wNp @o^sp|k ! 89.error 误差
If#7SF)n' XJ NKM~ 90.expected error 预期误差
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LK<10 "Ii!)n, 92.sampling risk 抽样风险
(c*Dvpo1 bKaV]Uy 93.non- sampling risk 非抽样风险
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:d38M O@Kr}8^, 94.sampling unit 抽样单位
nMbV{h , E|Lh$9XONA 95.statistical sampling 统计抽样
:{6[U=O vA{[F7 96.tolerable error 可容忍误差
Gsh2 Mo<p+*8u: 97.the risk of under reliance 信赖不足风险
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Xo? 98.the risk of over reliance 信赖过度风险
^~ I J)[(4R> 99.the risk of incorrect rejection 误拒风险
K^vMIo h gddGl=rm 100. the risk of incorrect acceptance 误受风险
zj)[Sntn? O&0R ~<n 101.working trial balance 试算平衡表
gy[uqm_ T \ d;Ow8%d/ 102.index and cross-referencing 索引和交叉索引
Y+7v~/K= 87/{\h 103.cash receipt 现金收入
MLb\:Ihy 1f:k:Y9i 104.cash disbursement 现金支出
m1hf[cg GgYomR: 105.bank statement 银行对账单
!14z4]b 5-QXvw(TH 106.bank reconciliation 银行存款余额调节表
]7O?c= &_6:TqJ 107.balance sheet date
资产负债表日
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M/qiA.C@W "869n37 109.storeroom 仓库
*$1)&2i 1 &<@(S< 110.sale invoice 销售发票
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FRf.mv{ 111.price list 价目表
wtKh8^:YD D.e*IP1R 112.positive confirmation request 积极式询证函
`xr%LsNn 73.b9mF 113.negative confirmation request 消极式询证函
9.B7Owgr89 .wSAysiQ|P 114.purchase requisition 请购单
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7vE[VF5 115.receiving report 验收报告
yiq#p"Hs U{Z>y?V/ 116.gross margin 毛利
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"gz;Q 117.manufacturing overhead 制造费用
loJ0PY'}= Vmc)or*# 118.material requisition 领料单
e{,/ ){:aGGtko 119.inventory-taking 存货盘点
QFYy$T+W =.c"&,c?L 120.bond certificate 债券
_;{-w%Vf 86g+c 121.stock certificate 股票
K;PpS*! Q/9b'^UJ 122.audit report 审计报告
M)7enp) F. I1~g?jpH 123.entity 被审计单位
0Pk-FSY|f B .mV\W 124.addressee of the audit report 审计报告的收件人
U:9vjY hd;I x%tq> 125.unqualified opinion 无保留意见
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h6x2(: 126.qualified opinion 保留意见
[Bo$? >``GDjcJ 127.disclaimer of opinion 无法表示意见
9_3M}|V$^e ]r6bJ2 128.adverse opinion 否定意见
{)qP34rM (&,R1dLo 查看《
注会考试《审计》中的128个英文单词(一) 》
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