61.assessed level of material misstatement risk 重大错报风险的评估水平
Ox/va]e7" R91u6r# 62.simall business 小规模企业
0Zl1(;hx@ |om3*
]7 63.accounting system
会计系统
e''Wm.>g(+ tX}Fb0y 64.test of control 控制测试
q%^gG03. }KkH7XksF 65.walk-through test 穿行测试
==j39 .~8IW,[ 66.communication 沟通
Y!s/uvRI G}~b 67.flow chart 流程图
r>q`# ~ ma*9O |v^ 68.reperformance of internal control 重新执行
*X
zUqK 9p$q@Bc 69.audit evidence
审计证据
L,X6L @Q E3KPJ`=!*" 70.substantive procedures 实质性程序
bmddh2 %BHq2~J 71.assertions 认定
~E`A, uTJ?@^nq 72.esistence 存在
QU4'x4YS Yc5$915 73.occurrence 发生
KoXXNJax MDCf(LhEH 74.completeness 完整性
uc"u@ _M KJkcmF}Q 75.rights and obligations 权利和义务
+Snjb0 !14z4]b 76.valuation and allocation 计价和分摊
DQ}]'*@? wDG4rN9x 77.cutoff 截止
WQ]pg
" G#*;3X$ 78.accuracy 准确性
M/qiA.C@W v]!7=>/2 79.classification 分类
o_5@R+& *%e#)sn* 80.inspection 检查
VQ;=-95P re*/JkDq3K 81.supervision of counting 监盘
?~{xL" ublY!Af 82.observation 观察
2S4z$(x3 fYi!Z/Ck2 83.confirmation 函证
VGq]id{*$ )Fw)&5B! 84.computation 计算
#wyS?FP- one>vi`= 85.analytical procedures 分析程序
T_-MSXhA @6SSk=9_S 86.vouch 核对
BTyVfq
sx _<7FR:oBZ 87.trace 追查
UK,P?_e ccSS au5N 88.audit sampling 审计抽样
;=OH=+Rl #`$7$Y~] 89.error 误差
wW4S@m kR]SxG9 90.expected error 预期误差
%U7B0- V]}b3Y!( 91.population 总体
xTMTkVa+B }t'^Au`X 92.sampling risk 抽样风险
U:9vjY !Xi>{nV 93.non- sampling risk 非抽样风险
F{,O+\ s|'L0` <B 94.sampling unit 抽样单位
o{p_s0IX;S +IYSWR 95.statistical sampling 统计抽样
z
sPuLn9G vNbA/sM 96.tolerable error 可容忍误差
cG:`Zj~4 HV.7IyBA^ 97.the risk of under reliance 信赖不足风险
pt#[.n#f ?xZmm%JF 98.the risk of over reliance 信赖过度风险
]w>fnew h6 i{5\7. 99.the risk of incorrect rejection 误拒风险
"S:N-Tf%U `WS_*fJ5 100. the risk of incorrect acceptance 误受风险
#+0R!Y ~*Qpv&y) 101.working trial balance 试算平衡表
(q N(#~ a7G2C oM8 102.index and cross-referencing 索引和交叉索引
%LHV 0u
YPnJldVn 103.cash receipt 现金收入
^;Q
pE oF R'GUQC 104.cash disbursement 现金支出
0pa^O$?p h+D=/:B 105.bank statement 银行对账单
~+yo;[1Yc 'Y\"^'OU\ 106.bank reconciliation 银行存款余额调节表
V JL;+
d|RmU/) 107.balance sheet date
资产负债表日
z&,sm5Lb l0if#?4\r 108.net realizable value 可变现净值
$:II@= 7,UFIHq 109.storeroom 仓库
PSS/JFZ^ D(U3zXdO 110.sale invoice 销售发票
D
;$+] 2 P%HyIODS 111.price list 价目表
Lu.tRZ`$38 C)p<M H
< 112.positive confirmation request 积极式询证函
l>Ja[`X@
BrMp_M 113.negative confirmation request 消极式询证函
_)2TLA
n3 }AZx/[k
|z 114.purchase requisition 请购单
G;c
0 |S`yXsg 115.receiving report 验收报告
ik0Q^^1?Y {0WIDD 116.gross margin 毛利
FKnQwX.
0 -01 1U! 117.manufacturing overhead 制造费用
6-14Htsk6 9~%]|_( 118.material requisition 领料单
)h_7 2 X]U"ru{1q 119.inventory-taking 存货盘点
4eL54).1O `+BaDns 120.bond certificate 债券
8!Mzr1: nk$V{(FJ 121.stock certificate 股票
(`.qG
&6p bTy)0ta>AF 122.audit report 审计报告
<ZC^H {^5<{j3e 123.entity 被审计单位
G^@Jgx3n 8421-c6y> 124.addressee of the audit report 审计报告的收件人
5@t uo`k Q*&aC|b& 125.unqualified opinion 无保留意见
7cP[o+ .P:f 126.qualified opinion 保留意见
Sb9=$0%\ U2>dwn 127.disclaimer of opinion 无法表示意见
],}afa!A 2G}7R5``9 128.adverse opinion 否定意见
;E? hz fy=C!N&/ 查看《
注会考试《审计》中的128个英文单词(一) 》
`NWgETf^#