61.assessed level of material misstatement risk 重大错报风险的评估水平
{KgA
V
g-qXS]y7 62.simall business 小规模企业
Y(Oh7VwY*P -leX|U}k 63.accounting system
会计系统
B@F@,?K4% xFF!)k # 64.test of control 控制测试
,4'gj0 zamMlmls^ 65.walk-through test 穿行测试
uG\~Hxqw7O hC2Fup1 @ 66.communication 沟通
~xd?y*gk; sqKx?r72 67.flow chart 流程图
{<yapBMw CY o
m 68.reperformance of internal control 重新执行
+Kk1[fh-
IQJ"
B6U) 69.audit evidence
审计证据
&Ym):pc mGE!,!s} 70.substantive procedures 实质性程序
-,")GA+[7 G[KjK$.Ts? 71.assertions 认定
2u$-(JfoS W{;Qi&^ca 72.esistence 存在
IHTimT? @bg9
}Z%\h 73.occurrence 发生
F;Q,cg M L"ho|v9: 74.completeness 完整性
D;YfQQr /1EAj 75.rights and obligations 权利和义务
^xHKoOTj[ }r,M(Zr 76.valuation and allocation 计价和分摊
S"!6]!~^ "L2*RX.R 77.cutoff 截止
aMI;;iL^ ox&5}&\ 78.accuracy 准确性
'OnfU{Ai vgeqH[: 79.classification 分类
^BF}wQb:j 4K^cj2X 80.inspection 检查
@JGmOwZ Ql{#dcR
x 81.supervision of counting 监盘
WX4sTxJK ?"@Fq2xgB4 82.observation 观察
+iC:/CJL ob>)F^.iS 83.confirmation 函证
Hf('BagBL &m3-][!n 84.computation 计算
2}&ERW KSs1EmB 85.analytical procedures 分析程序
]0D- g2!|A V,KIi_Z 86.vouch 核对
llZU: bs hwGK),?"+ 87.trace 追查
ZuGSR GX' yx8G9SO? 88.audit sampling 审计抽样
#R5\k-I a{ST4d'T 89.error 误差
6Rfv3 i\CA6I 90.expected error 预期误差
2_pF#M9 c=u+X`
Q 91.population 总体
LtB5;ByeQ0 $$ND]qM$M 92.sampling risk 抽样风险
p8,=K< Fu.aV876\f 93.non- sampling risk 非抽样风险
\~#\ [r_ Lc~m`=B 94.sampling unit 抽样单位
kZF]BPh. >n,_Aj
c 95.statistical sampling 统计抽样
z#+WK|a 437Wy+Q|e 96.tolerable error 可容忍误差
8
sj2@d |it*w
\+M 97.the risk of under reliance 信赖不足风险
:=Zd)i)3 <4TI;yy6? 98.the risk of over reliance 信赖过度风险
}tt%J[ IGTO|sT" 99.the risk of incorrect rejection 误拒风险
g/C 7wc 7=fM}sk 100. the risk of incorrect acceptance 误受风险
^X&`YXjuN }4>u_)nt 101.working trial balance 试算平衡表
D#<y
pJR -`4]u!A 102.index and cross-referencing 索引和交叉索引
:kHk'.
V1( "22./vWV|i 103.cash receipt 现金收入
}!
^h2)'7 4&NB xe 104.cash disbursement 现金支出
B<s+I# \];|$FQg 105.bank statement 银行对账单
p>)1Z<D"a 2- L-=0 106.bank reconciliation 银行存款余额调节表
*wJ$U HJr/N)d 107.balance sheet date
资产负债表日
1tXc7NA< b#I,Z+0ry 108.net realizable value 可变现净值
OyDoktz$) q5g_5^csM{ 109.storeroom 仓库
VQ!4(
<XD )[hs#nKTh 110.sale invoice 销售发票
q2
7Ac;y *?Eu{J){7% 111.price list 价目表
cPIyD?c ?4SYroXUX| 112.positive confirmation request 积极式询证函
u|23M, pJg:afCg 113.negative confirmation request 消极式询证函
w'}s'gGE <@`K^g;W 114.purchase requisition 请购单
m@nGXl'! 7eq.U
yUxs 115.receiving report 验收报告
yHM29fEZk cY} jPDH 116.gross margin 毛利
f]1 $` Db2#QQ 117.manufacturing overhead 制造费用
5M\0t\uEn l&Q@+xb> 118.material requisition 领料单
~oOv/1v}, TPb&";4ROf 119.inventory-taking 存货盘点
2;]tIt d1 w+rw<,u% 120.bond certificate 债券
blz#M # crd|r." 121.stock certificate 股票
W9cvxsox L\Oxyi<{ 122.audit report 审计报告
aJm5`az) WL%T nux 123.entity 被审计单位
gu3)HCZ qjfv9sU 124.addressee of the audit report 审计报告的收件人
>ptI!\i} ,S(_YS^m 125.unqualified opinion 无保留意见
b
<fN,U<k N0fE*xo 126.qualified opinion 保留意见
j5Yli6r?3- Qvny$sr2 127.disclaimer of opinion 无法表示意见
JKmd'
ZGw m$Tt y[0 128.adverse opinion 否定意见
ZbH6$2r 3I?y
RE 查看《
注会考试《审计》中的128个英文单词(一) 》
s5 Fn("h]n