61.assessed level of material misstatement risk 重大错报风险的评估水平
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i 62.simall business 小规模企业
{yMkd4v Ix0#eoj 63.accounting system
会计系统
M"$g*j EH'eyC-B< 64.test of control 控制测试
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("L9 \[/}Cy 65.walk-through test 穿行测试
Q v},X~^R ;)ERxMun 66.communication 沟通
E_{P^7Z|Jg BU|m{YZ$ 67.flow chart 流程图
${97G# Qh]k)]+*| 68.reperformance of internal control 重新执行
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U9 @scSW5+ 69.audit evidence
审计证据
46H@z=5 4% 6@MQ[ 70.substantive procedures 实质性程序
@k/|%%uP Mv:\T%] 71.assertions 认定
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~ 72.esistence 存在
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)[=C@U 73.occurrence 发生
oMNBK/X_ GxE`z6%[ 74.completeness 完整性
P75@Yu( %mOQIXr1s 75.rights and obligations 权利和义务
}t1 q5@QU q~{O^,4S 76.valuation and allocation 计价和分摊
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2r\Q}v$ 77.cutoff 截止
0Cyus r_o\72 78.accuracy 准确性
~b[5}_L=> ifmX<'(9A 79.classification 分类
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3wL p#>,{ 80.inspection 检查
\^lDd~MWG 7bR[.|T 81.supervision of counting 监盘
:aD_>,n wid 82.observation 观察
nr&9\lG]G '1Ex{$Yk 83.confirmation 函证
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^o= 84.computation 计算
p;mV?B?oAQ k7 Ne(4P 85.analytical procedures 分析程序
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8 86.vouch 核对
LVy (O9g 5K=>x< 87.trace 追查
V\AF%=6} 'Xasd3*Py 88.audit sampling 审计抽样
.pblI }RQHsS 89.error 误差
3X9 ;NGSJfn 90.expected error 预期误差
u\f QaQV _A=i2?g 91.population 总体
Lv #}Gm ?~oc4J*>( 92.sampling risk 抽样风险
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&-8 R!>SN0 93.non- sampling risk 非抽样风险
>ffQ264g=i 9CZEP0i7 94.sampling unit 抽样单位
!]&+g'aC3 W QeQ`pM 95.statistical sampling 统计抽样
c >xHaA:V TR:4$92:H 96.tolerable error 可容忍误差
Qn/6gRLj `L3{y/U' 97.the risk of under reliance 信赖不足风险
~Vc`AcWP '.I0n 98.the risk of over reliance 信赖过度风险
| 8akp Ubh)}G,Mg 99.the risk of incorrect rejection 误拒风险
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> v4+@o[~ VzWH9%w 101.working trial balance 试算平衡表
~vMJ?P@ V :lKF') 102.index and cross-referencing 索引和交叉索引
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jx<;##R8 *tl; 0<n 103.cash receipt 现金收入
t1!>EI` 4^ZbT 104.cash disbursement 现金支出
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$qiM_06 105.bank statement 银行对账单
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6 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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108.net realizable value 可变现净值
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KuwM 109.storeroom 仓库
yxi* 4R F1%^,; 110.sale invoice 销售发票
W A#y& /LLo7" 111.price list 价目表
HHT8_c'CC# $Q= S`z= 112.positive confirmation request 积极式询证函
ZSLvr-,D {gB9EGY 113.negative confirmation request 消极式询证函
}eSrJgF4M vJ>o9:(6 114.purchase requisition 请购单
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; Z5@E|O & 115.receiving report 验收报告
t V2o9!N4 oKPG0iM: 116.gross margin 毛利
%kuUQ%W1 ;Ao`yC2(v 117.manufacturing overhead 制造费用
UW{C`^?=B -v9x tNg 118.material requisition 领料单
P}he}k&IR Tz7|OV_W$ 119.inventory-taking 存货盘点
_D8:p>= O]t)`+%q 120.bond certificate 债券
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HE+D]7^ 88l{M[B2 122.audit report 审计报告
,hCbx#h {z@a{L:SC 123.entity 被审计单位
MTn}]blH fjm3X$tR 124.addressee of the audit report 审计报告的收件人
:DFtH13qO m>!aI?g 125.unqualified opinion 无保留意见
rE?B9BF3O &Zo+F]3d 126.qualified opinion 保留意见
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7 %z-n2% 127.disclaimer of opinion 无法表示意见
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O}f* ]!2[k A- 128.adverse opinion 否定意见
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L8KaK 查看《
注会考试《审计》中的128个英文单词(一) 》
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