61.assessed level of material misstatement risk 重大错报风险的评估水平
k0#s{<I]E K~I?i/P=z 62.simall business 小规模企业
6vR6=@(`> XWQ `]m) 63.accounting system
会计系统
`]] <.>R k?TZY|_ 64.test of control 控制测试
x[Hx.G}5+ 0t}v@-abU 65.walk-through test 穿行测试
F:q8.^HTJ o3GkTn O 66.communication 沟通
NsSZ?ky .{*l, 67.flow chart 流程图
K/ &` H9_iTGBQ 68.reperformance of internal control 重新执行
x<Gjr} J:gC1g^ 69.audit evidence
审计证据
&Tj7qlP\ hf0(!C* 70.substantive procedures 实质性程序
sgGA0af 6)ln,{ 71.assertions 认定
T!B\ixt6 OKK Ko`RN 72.esistence 存在
YG8V\4
SQ .UQ|k,,t 73.occurrence 发生
7aKI=
;60. PnInsf%; 74.completeness 完整性
KK2YT/K$SG }r,xx{.u7 75.rights and obligations 权利和义务
r|DIf28MIq REE.8_ 76.valuation and allocation 计价和分摊
}2"W0ZdWD w0oTV;yh 77.cutoff 截止
.5o~^ v[{7\Hha 78.accuracy 准确性
qlYi:uygY <!XunXh 79.classification 分类
l~f3J$OkJ zow8 Q6f 80.inspection 检查
B5vLV@>] 6SH0
y 81.supervision of counting 监盘
6QbDU[ s(5hFuyg 82.observation 观察
C$~ly=@ +hr|$
83.confirmation 函证
3*2~#dh= 0F%8d@Y2 84.computation 计算
N>"L2E=z$| u/6if9B
85.analytical procedures 分析程序
0m4M@94 { +w.Z,D" 86.vouch 核对
T$%QK?B aF+Lam( 87.trace 追查
fxoEK}TM .R"VLE| 88.audit sampling 审计抽样
Y
z&!0Hfd WQ[nK5# 89.error 误差
b~:)d>s8wY oxN5:) 90.expected error 预期误差
P
(b[|QF 2p\xgAW? 91.population 总体
D:bmq93PC gjN'D!'E1D 92.sampling risk 抽样风险
nb=mY&q}~ }EkL[H! 93.non- sampling risk 非抽样风险
*8?2+)5" FI[BZZW 94.sampling unit 抽样单位
kBcTXl {R(CGrI 95.statistical sampling 统计抽样
rC_1f3A 0Atha>w^o~ 96.tolerable error 可容忍误差
k89N}MA ;5[OS8 97.the risk of under reliance 信赖不足风险
u%z'.#r; a y-nv#Ejr 98.the risk of over reliance 信赖过度风险
saiXFM7J 6d;}mhH 99.the risk of incorrect rejection 误拒风险
z{
V;bi; =dA]nM 100. the risk of incorrect acceptance 误受风险
l+P!I{n pMHl<HH 101.working trial balance 试算平衡表
E9j<+Ik r[}nr H&8 102.index and cross-referencing 索引和交叉索引
qna!j|90Lp OHBCanZZ, 103.cash receipt 现金收入
_xePh
*6AV^^ 104.cash disbursement 现金支出
}vU/]0@,E /"D,gn1S* 105.bank statement 银行对账单
iv +a5 8b]4uI< 106.bank reconciliation 银行存款余额调节表
pIC'nO_ :E6*m\X!3 107.balance sheet date
资产负债表日
Lr:n &-Ch>:[
108.net realizable value 可变现净值
xJ{r9~ i'H]N8,A 109.storeroom 仓库
Sxc)~y T})q/oUqK 110.sale invoice 销售发票
uCB9;+ Hjw {v]L|e%
{ 111.price list 价目表
P8X9bW~GQ BT8)t.+pv 112.positive confirmation request 积极式询证函
OXQA(%MK "A+7G5 113.negative confirmation request 消极式询证函
ANBuX6q &2XH.$Q 114.purchase requisition 请购单
^P~,bO&H.Z 8e>B>'nH 115.receiving report 验收报告
+W[f>3`VQ lG'D/# 116.gross margin 毛利
i*:QbMb k-n`R)p: 117.manufacturing overhead 制造费用
3GE;:;8B oH0g>E; 118.material requisition 领料单
DVhBZ!u9 =Mwuhk|* 119.inventory-taking 存货盘点
S
JP3mq/^K X:Wd%CHP 120.bond certificate 债券
9:@Xz5 2! ,ndLA 121.stock certificate 股票
S`5bcxI_ l VD{Y`) 122.audit report 审计报告
Za!KM
Yz0fOX 123.entity 被审计单位
fK=0?]s}I ,i}EGW,9q 124.addressee of the audit report 审计报告的收件人
hu0z
36 s(Gs?6}>T 125.unqualified opinion 无保留意见
?:`s
E" yW'{Z]09 126.qualified opinion 保留意见
9FSa=<0wE -JEPh!oTt 127.disclaimer of opinion 无法表示意见
{0F/6GwUC wg)Bx#>\L: 128.adverse opinion 否定意见
98u@X:3 wg0_J<y] 查看《
注会考试《审计》中的128个英文单词(一) 》
;yNY/