61.assessed level of material misstatement risk 重大错报风险的评估水平
+pcpb)VL .mzy?!
w0q 62.simall business 小规模企业
JgJ4RmH- N|OI~boV% 63.accounting system
会计系统
P".CZyI-i *E0dCY$ 64.test of control 控制测试
"#d>3M_ ?32gug\i'} 65.walk-through test 穿行测试
J|-X?V;ZW
*"\QR>n 66.communication 沟通
d7.}=E.L )_eEM1 67.flow chart 流程图
u:Fa1 !4JR UMN3.-4K# 68.reperformance of internal control 重新执行
$[L~X
M V7Z+@e-5
69.audit evidence
审计证据
);o2eV 8LI,'XZ 70.substantive procedures 实质性程序
>YwvM=b"V #)&k
F+ 71.assertions 认定
uOzol~TU) 50#i
C@1 72.esistence 存在
B|9)4f&\=R W_:3Sj l' 73.occurrence 发生
\wR $_X& !7C[\No( 74.completeness 完整性
]W^F!p~eC z']TRjDbT 75.rights and obligations 权利和义务
Id6H~; v]UT1d=_T 76.valuation and allocation 计价和分摊
f;AQw_{
Ah5`Cnv 77.cutoff 截止
@]v}&j7 3K2B7loD)~ 78.accuracy 准确性
EDQKb TaPt dux.Z9X? 79.classification 分类
PE $sF]/ N`3q54_$ 80.inspection 检查
dwd5P7
]_!5g3VQh 81.supervision of counting 监盘
z l?Gd4 Ass : 82.observation 观察
@d&(*9Y _ebo 83.confirmation 函证
z TYHwx HSXv_ 84.computation 计算
05o)Q &` 99<]~,t=5 85.analytical procedures 分析程序
uDhe
) _yH{LUIj 86.vouch 核对
t6/w({}j uX82q.u_y 87.trace 追查
Yatd$`,hW I5#KLZVg 88.audit sampling 审计抽样
WP*xu-(: Qt-7jmZw1 89.error 误差
tuT>,BbR z$64Ep# 90.expected error 预期误差
Db:^Omwo WC&V9Yk 91.population 总体
G>siyUh C K#^`w 92.sampling risk 抽样风险
/!7 #)}K,FDd 93.non- sampling risk 非抽样风险
!wbO:py[8> 2VpKG*!\ 94.sampling unit 抽样单位
dC'8orFG+ tQR qQ 95.statistical sampling 统计抽样
_3Kow{y\ Q$Q>pV;uH 96.tolerable error 可容忍误差
{lam],#r
}?eO.l{ 97.the risk of under reliance 信赖不足风险
M Ewa^ %C[#:>'+
98.the risk of over reliance 信赖过度风险
u[:-^H rY?]p Mp 99.the risk of incorrect rejection 误拒风险
0P_=Oy"l- ,xSNTOJ 100. the risk of incorrect acceptance 误受风险
>Hr&F
nh+ 1U)U {i7j 101.working trial balance 试算平衡表
#%9t- 1tZ7%0R\g] 102.index and cross-referencing 索引和交叉索引
Y0z)5),[U: <z.Y#{p?k 103.cash receipt 现金收入
^;8dl.; Z= +Tw!wR> 104.cash disbursement 现金支出
fA$2jbGW 'hGUsi
105.bank statement 银行对账单
"]SA4Ud^ ;B^ 9sr 106.bank reconciliation 银行存款余额调节表
eoj(zY3 }H
Ct=
W` 107.balance sheet date
资产负债表日
,kQCCn] (Sv=R(_s 108.net realizable value 可变现净值
7v']wA r] (X?HuWTm 109.storeroom 仓库
:Bh7mF-1 */_$' /qV 110.sale invoice 销售发票
7+NBcZuG9 R+*-i+]Q#7 111.price list 价目表
c)j60y m2a[E0 112.positive confirmation request 积极式询证函
XQ'$J_hC ' I
g:- 113.negative confirmation request 消极式询证函
Vg^yjP{sv 6:Hd `
114.purchase requisition 请购单
).32Im!;#R A(D>Zh6 o@ 115.receiving report 验收报告
!#Pr'm/,mu 1Y:JG
on 116.gross margin 毛利
{i<L<Y(3 6ys|'<? 117.manufacturing overhead 制造费用
[]-<-TqJ ,. HS )<B 118.material requisition 领料单
jX7;hQ+P wzj:PS 119.inventory-taking 存货盘点
Q<Q?#v7NX V8O-|7H$v 120.bond certificate 债券
Bh UGMK J[{ R:l\ 121.stock certificate 股票
tXCgRU P(bds 122.audit report 审计报告
>:bXw#w] n v
?u 123.entity 被审计单位
hg7_ZjO yJ:rry 124.addressee of the audit report 审计报告的收件人
:sS4T&@1= b:PzqMh{G 125.unqualified opinion 无保留意见
kr\#CW0?
/s~BE ,su 126.qualified opinion 保留意见
_G$21=
?>1wZ 127.disclaimer of opinion 无法表示意见
|fB/ hs \ '5lwlF 128.adverse opinion 否定意见
0Of
6$` 1j]vJ4R_\ 查看《
注会考试《审计》中的128个英文单词(一) 》
pK"iTc#\X