61.assessed level of material misstatement risk 重大错报风险的评估水平
?oc#$fcQ~ y^SDt3Am 62.simall business 小规模企业
;6?VkF .>{.!a 63.accounting system
会计系统
laQM*FLg 1gZW~6a} 64.test of control 控制测试
m'Thm{Y,?n ^nS'3g^" 65.walk-through test 穿行测试
Z3)l5JG) A{!D7kwTz~ 66.communication 沟通
ft"B
, KH<f=?b 67.flow chart 流程图
j;|rI`67~ *c[X{ 68.reperformance of internal control 重新执行
2JV,AZf ^@&RJa-kb 69.audit evidence
审计证据
+])St3h k3/V$*i,1b 70.substantive procedures 实质性程序
^h :%%\2 t&r-;sH^[ 71.assertions 认定
dz6i~& 5Z`9L|3d 72.esistence 存在
`qjiC>9 nEZoF 73.occurrence 发生
j^g^=uau tWNz:
V 74.completeness 完整性
M]+FTz <oE(I)r4, 75.rights and obligations 权利和义务
Iaq7<$XU >|Hd*pg)) 76.valuation and allocation 计价和分摊
bOi`JJ^ `xO9xo#
77.cutoff 截止
BtSl%(w 6+MZ39xC 78.accuracy 准确性
"v"w ER? =]OG5b_-Y 79.classification 分类
2xchjU- O~r.sJ} 80.inspection 检查
{~"&$DY2 G|Du/XYh 81.supervision of counting 监盘
\&&jzU2 nJ.<yrzi 82.observation 观察
*}t,:N;i fR=B/` 83.confirmation 函证
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y!!+UM\ QT;mCD=OD 84.computation 计算
(Ut)APM fNVNx~E 85.analytical procedures 分析程序
Ax=k0%M[& -`mHb 86.vouch 核对
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@O3 87.trace 追查
BwN65_5p ![wV}.} 88.audit sampling 审计抽样
_?M71>3$. 6$}hb|j 89.error 误差
dv+)U9at ~*|0yPFg 90.expected error 预期误差
M>CW(X Zhl}X!:c?\ 91.population 总体
IAD_Tck <c[+60p" 92.sampling risk 抽样风险
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F}Q ,8KD-" l^g 93.non- sampling risk 非抽样风险
-Mb`I >= =R08B)yR 94.sampling unit 抽样单位
QMGMXa /7$3RV( 95.statistical sampling 统计抽样
FbMX?T"yH 7|A9 96.tolerable error 可容忍误差
vHY."$|H Yg5m=Lis 97.the risk of under reliance 信赖不足风险
{2`:7U~| o(,u"c/Or 98.the risk of over reliance 信赖过度风险
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}qNw` 99.the risk of incorrect rejection 误拒风险
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) jP{LMmV 100. the risk of incorrect acceptance 误受风险
\:cr2 w'c uTNmt] 101.working trial balance 试算平衡表
#x"dWi( 8Y.25$ 102.index and cross-referencing 索引和交叉索引
MLV_I4o S!0ocS
!t 103.cash receipt 现金收入
wl1JKiodg i^[yGXtW 104.cash disbursement 现金支出
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0G% %KxL{HY 105.bank statement 银行对账单
5>J{JW| <<@vy{*Hg 106.bank reconciliation 银行存款余额调节表
T&_!AjH Zy BN o] 107.balance sheet date
资产负债表日
IS;F9{ 8y!d ^EQ 108.net realizable value 可变现净值
(>THN*i Fg8i}
>w 109.storeroom 仓库
@D!KFJ &8R %W"<K 110.sale invoice 销售发票
\`N%77A mmrx*sr= 111.price list 价目表
RW!D!~ -ec~~95 112.positive confirmation request 积极式询证函
;eznONNF [TiOh' 113.negative confirmation request 消极式询证函
zmf`}j[ wv>uT{g# 114.purchase requisition 请购单
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`knsE! m2[q*k]AtS 115.receiving report 验收报告
d[+ xLa }-H<wQ&x 116.gross margin 毛利
|I7-7d-;/ e[fzy0 117.manufacturing overhead 制造费用
c yq]-B .YquOCc( 118.material requisition 领料单
(`}O!;/E} FHVZ/ e 119.inventory-taking 存货盘点
q^],K' pEIc?i* 120.bond certificate 债券
=T$-idx1l ~c7}eTJd" 121.stock certificate 股票
t?p[w&@M2 AY['!&T 122.audit report 审计报告
)>q.!"B mjbr}9 123.entity 被审计单位
nA%H`/O{ o0Qy?14T- 124.addressee of the audit report 审计报告的收件人
CLI!( 8ZW JF]HkH_u 125.unqualified opinion 无保留意见
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VG <7TE[M' 126.qualified opinion 保留意见
uGl+"/uDu dxlaoyv: 127.disclaimer of opinion 无法表示意见
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A)tad] 128.adverse opinion 否定意见
SesJg~8 jj8AV lN 查看《
注会考试《审计》中的128个英文单词(一) 》
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