61.assessed level of material misstatement risk 重大错报风险的评估水平
ZU`HaL$ .*?)L3n+t 62.simall business 小规模企业
?lm<)y?I7+ MfraTUxIo/ 63.accounting system
会计系统
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O 65.walk-through test 穿行测试
!lKDNQ8>[" @h5 Q?I 66.communication 沟通
I#xhmsF #2+hu^Q- 67.flow chart 流程图
<)+;Bg {"0n^! 68.reperformance of internal control 重新执行
Q;@w\_OR %5;kNeD\Fq 69.audit evidence
审计证据
crJNTEz 9Dyw4'W.N 70.substantive procedures 实质性程序
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}M! 1?r$Rx<R 71.assertions 认定
1(kd3qX ?h8/\~Dw 72.esistence 存在
E8o9ufj3 -./Y 73.occurrence 发生
/sVmQqVY 0qBXL;sE 74.completeness 完整性
AI .2os* &<hk&B 75.rights and obligations 权利和义务
!zxq9IhWR '=IuwCB|; 76.valuation and allocation 计价和分摊
efh 1-3f ^1ks`1 77.cutoff 截止
U27ja|W^ `~@}f"c`u 78.accuracy 准确性
+*RpOtss e co=ia 79.classification 分类
5a* Awv} T{T> S%17~ 80.inspection 检查
-Q!?=JNtQ JM*rPzp 81.supervision of counting 监盘
,=P0rbtK ]o_E]5"jO 82.observation 观察
B^hK Pv@;)s(- 83.confirmation 函证
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/fH} 84.computation 计算
*OZO} i 98WJ"f_ # 85.analytical procedures 分析程序
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a[gN+DX%L 86.vouch 核对
td+[Na0d QpifO 87.trace 追查
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tW8Il 88.audit sampling 审计抽样
" 2@Ys*e ~K|o@LK 89.error 误差
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Ljv('bj 90.expected error 预期误差
fGLOXbsA 5{6ebq55" 91.population 总体
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^ ;:gx;'dm5 92.sampling risk 抽样风险
>l5JwwG 7h/{F({r= 93.non- sampling risk 非抽样风险
\'N|1!EO|t 9$'Edi=6 94.sampling unit 抽样单位
6d/b*,4[ i@d@~M7/ 95.statistical sampling 统计抽样
|zL .PS <kor;exeJ 96.tolerable error 可容忍误差
k)USLA *'(dcy9 97.the risk of under reliance 信赖不足风险
LvS3c9|Aj QfM*K.7Sl 98.the risk of over reliance 信赖过度风险
3'2}F%!Mv L9U<E $%# 99.the risk of incorrect rejection 误拒风险
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5n 100. the risk of incorrect acceptance 误受风险
-/&6}lD j|WaWnl= 101.working trial balance 试算平衡表
@.iOFY u]cnbm 102.index and cross-referencing 索引和交叉索引
G8?<(.pi@ zR3Z(^]v 103.cash receipt 现金收入
O"9f^y* 7+u%]D! 104.cash disbursement 现金支出
QX~*aqS3s8 +=@Z5eu 105.bank statement 银行对账单
"$8<\k$LGT |qNrj~n@ 106.bank reconciliation 银行存款余额调节表
I_ .;nU1xA @;,O V&XYn 107.balance sheet date
资产负债表日
*id|za|:k .]H]H *wC 108.net realizable value 可变现净值
E(U}$Zey C 127he 109.storeroom 仓库
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E[K-u 110.sale invoice 销售发票
|:r/K +msHQk5#$m 111.price list 价目表
|2 wff? <CmsnX 112.positive confirmation request 积极式询证函
8h20*@wSN _zmx 113.negative confirmation request 消极式询证函
#CQ>d8& '\*Rw]bR| 114.purchase requisition 请购单
3Yj}ra} c8"I]Qc7 115.receiving report 验收报告
j*:pW;)^ JcVq%~{M 116.gross margin 毛利
*u{.K:.I F<(xz= 117.manufacturing overhead 制造费用
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A 4l`gAE$ 118.material requisition 领料单
>;3c;nf b);}x1L.T 119.inventory-taking 存货盘点
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t V_W=MWs&+ 120.bond certificate 债券
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~3c<{coZ 121.stock certificate 股票
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$^0YK|F +tN-X'u## 123.entity 被审计单位
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d>AP_ 124.addressee of the audit report 审计报告的收件人
`(a^=e5 e #OU {2X 125.unqualified opinion 无保留意见
t@HE.h #dfW1@m 126.qualified opinion 保留意见
GQZUC\cB u ?Xku8 1l 127.disclaimer of opinion 无法表示意见
t2SZ]|C 8say"Qz 128.adverse opinion 否定意见
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ZMmUE 4#YklVm 查看《
注会考试《审计》中的128个英文单词(一) 》
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