61.assessed level of material misstatement risk 重大错报风险的评估水平
G+fo'ThG i=/hLE8T* 62.simall business 小规模企业
dA~_[x:Z -\p&18K# 63.accounting system
会计系统
v#gXXO[P1 8d$|JN;) 64.test of control 控制测试
kB?/_a`] 4Q#{, y944 65.walk-through test 穿行测试
8Dl(zY K; ;o'>`=Y 66.communication 沟通
Y;R,ph.a n><ad*|MX 67.flow chart 流程图
gaC4u,Zb Pek[j)g} 68.reperformance of internal control 重新执行
0e&&k ];CIo>
b_( 69.audit evidence
审计证据
?Sh"%x ? #a&eW 70.substantive procedures 实质性程序
CF3x\6.q} [*u\ S 71.assertions 认定
dfAw\7v/ +-b'+mF 72.esistence 存在
Lios1|5 8g:VfzaHu 73.occurrence 发生
eaO'|@;{~ #9s)f R 74.completeness 完整性
!\| Xl1% c7r.1 75.rights and obligations 权利和义务
ie[X7$@ _1RvK? ;.{ 76.valuation and allocation 计价和分摊
<o9i;[+H- t]Ln(r 77.cutoff 截止
c|3oa"6T> dSKvs" 78.accuracy 准确性
P(yLRc dn}EM7:Z 79.classification 分类
[(a3ljbRX 4S*ifl 80.inspection 检查
phG*It} uO]|YF 81.supervision of counting 监盘
Id^q!4Th9 S@!_{da 82.observation 观察
s)E8}-v a~@f,b
w 83.confirmation 函证
NRG06M k?Hd
W(HA
84.computation 计算
Kg~D~
+j PSv 5tQhm 85.analytical procedures 分析程序
$,O8SW.O$ #-Mr3 86.vouch 核对
lH?jqp vN
v'%;L 87.trace 追查
BPkL3Ev1V 1p5'.~J+Q 88.audit sampling 审计抽样
h3.CvPYy1 g$2#TW
W5 89.error 误差
6:S,
{@G b 1.S21 90.expected error 预期误差
LN(\B:wAY } D!tB 91.population 总体
wbOYtN Y@ \15'~]d 92.sampling risk 抽样风险
ugXDnM[S% CAvi P61T 93.non- sampling risk 非抽样风险
Lp"OXJ*es u0<yGsEGD 94.sampling unit 抽样单位
huA?*fat ]v5/K 95.statistical sampling 统计抽样
l'Za"TL: .3UJ*^
(? 96.tolerable error 可容忍误差
ts(u7CJd rSt5@f? 97.the risk of under reliance 信赖不足风险
!_3b#Caf ,]ySBAO 98.the risk of over reliance 信赖过度风险
8EkzSe :sK4mR F 99.the risk of incorrect rejection 误拒风险
K"t? xMQ>,nZ 100. the risk of incorrect acceptance 误受风险
#J3}H (Nz`w 101.working trial balance 试算平衡表
r?Mf3U^G xx1l Ecj 102.index and cross-referencing 索引和交叉索引
.czUJyFms} *-fd$l. 103.cash receipt 现金收入
,6MJW#~] "
wT?$E 104.cash disbursement 现金支出
6^J[SQ6P *7Y#G8 s 105.bank statement 银行对账单
(y?F8]TfM Q5dqn"? 106.bank reconciliation 银行存款余额调节表
FXY>o>K%h Kv!:2br 107.balance sheet date
资产负债表日
ox<&T| kl~/tbf 108.net realizable value 可变现净值
jK/FzD0- Jb$G 109.storeroom 仓库
gloG_*W @8`I!fZ 110.sale invoice 销售发票
toDi70o gfN=0Xj4 111.price list 价目表
Y)lr+~84f 3^&`E}r 112.positive confirmation request 积极式询证函
(||qFu9a ipMSMk7gx 113.negative confirmation request 消极式询证函
IQC[ewk ^{IZpT3 114.purchase requisition 请购单
PN9vg9' KC; o 115.receiving report 验收报告
)YwEl72c R!/JZ@au< 116.gross margin 毛利
3'6 UvAXFH W3Ee3 117.manufacturing overhead 制造费用
6y
Muj<L MUZ]*n&0 118.material requisition 领料单
w+j\Py_G" j>\rs|^O 119.inventory-taking 存货盘点
VfJ{);
#l&*&R~> 120.bond certificate 债券
bcT_YFLQ 3 ;F 121.stock certificate 股票
n7~3~i`D; "]p&7 122.audit report 审计报告
3}phg (ot56`,k 123.entity 被审计单位
/@
g 8MUq7 ^|vk^`S 124.addressee of the audit report 审计报告的收件人
{Y-'i;j? OSUiS`k 125.unqualified opinion 无保留意见
$ eL-fg e~)4v 126.qualified opinion 保留意见
W!.FnM5x dVMl;{ 127.disclaimer of opinion 无法表示意见
C_ d|2C6 2P`./1L 128.adverse opinion 否定意见
[];wP'*
zi
O(`"v 查看《
注会考试《审计》中的128个英文单词(一) 》
C^'r>0