61.assessed level of material misstatement risk 重大错报风险的评估水平
F,hiKq* So6ZNh9 62.simall business 小规模企业
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%R< +ConK>; 63.accounting system
会计系统
a9f!f %9 !sTOo 64.test of control 控制测试
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k] n0\k(@+k 65.walk-through test 穿行测试
vHydqFi 9 h)NZG6R 66.communication 沟通
_ ^2\/@ \]:}lVtxS 67.flow chart 流程图
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Z#85L` 68.reperformance of internal control 重新执行
B,xohT R5"5Z?' 69.audit evidence
审计证据
ce&Q}_ Q<c{$o 70.substantive procedures 实质性程序
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` 71.assertions 认定
KfPYH\0 W{El^')F 72.esistence 存在
c4Leh"ry /W|=Or2oR 73.occurrence 发生
uc~/l4~N }EMds3< 74.completeness 完整性
~dtS xj!G9x<! 75.rights and obligations 权利和义务
.="/n8B B=<Z@u 76.valuation and allocation 计价和分摊
)%zOq:{\5 HxAN&g*: 77.cutoff 截止
%"jp': gs:V4$(p4 78.accuracy 准确性
v1j&oA}$. }Sx+: N* 79.classification 分类
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uVD rYKGBo8" 80.inspection 检查
c/'Cju W `;c{E%qeq 81.supervision of counting 监盘
wCitQ0? .7K<9K +P 82.observation 观察
$sxm MP !H^e$BA 83.confirmation 函证
RxB9c(s^@ l ~C=yP(~ 84.computation 计算
AE@N:a uD0<|At/ 85.analytical procedures 分析程序
c $fYK xX:N- 86.vouch 核对
tb1w 6jaU [-p?gyl 87.trace 追查
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_"H3: v1`*}.# 88.audit sampling 审计抽样
{Q(R#$)5+ +oRBSAg - 89.error 误差
#*tWhXU Vb++K0CK 90.expected error 预期误差
}~O`(mnD}K .l:x! 91.population 总体
S2\|bs7;J, \s@7pM=( 92.sampling risk 抽样风险
ls ,;ozU z#u<]] 5 93.non- sampling risk 非抽样风险
q(s&2| Tya[6b!8 94.sampling unit 抽样单位
aWk1D. uG^RU\( 95.statistical sampling 统计抽样
A>Y#-e;<d DlF6tcoI 96.tolerable error 可容忍误差
L3J .Oh "V3f"J? 97.the risk of under reliance 信赖不足风险
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k.6gX<T 98.the risk of over reliance 信赖过度风险
mhi^zHpa 1$RUhxT 99.the risk of incorrect rejection 误拒风险
Ch0t' +6;1.5Tc 100. the risk of incorrect acceptance 误受风险
wqE+hKs, /DxeG'O 101.working trial balance 试算平衡表
5tUN'KEbN \ sc's7 102.index and cross-referencing 索引和交叉索引
=;m;r!,K )Rj,PF-9Z[ 103.cash receipt 现金收入
nJr:U2d /DE`>eJY 104.cash disbursement 现金支出
&Ndq^!e %^ LwLyoVM 105.bank statement 银行对账单
9~|hGo %$ ^eY'-' 106.bank reconciliation 银行存款余额调节表
X775j"<d >`)IdX 107.balance sheet date
资产负债表日
!wr2OxK* bo_Tp~j 108.net realizable value 可变现净值
C| g]Y 7 U%4s@{7 109.storeroom 仓库
XM:Y(#?l 3v,Bg4[i 110.sale invoice 销售发票
@mm~i~~KA 17) `CM$<[ 111.price list 价目表
a[hQ<@1O x~n]r[!L 112.positive confirmation request 积极式询证函
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,_N 113.negative confirmation request 消极式询证函
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{lV<R, IRY/0v 114.purchase requisition 请购单
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(q38f[ 115.receiving report 验收报告
MgrJ ;?L GI[XcK^*w 116.gross margin 毛利
nmy!.0SQ- ]]!&>tOlI 117.manufacturing overhead 制造费用
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v7#`b}'W 118.material requisition 领料单
|N+uEiJ p)YI8nW 119.inventory-taking 存货盘点
%C=?Xhnv R|JBzdK+P 120.bond certificate 债券
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cZ, 121.stock certificate 股票
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f@ dW} m44X 122.audit report 审计报告
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8WV| l<dtc[ 123.entity 被审计单位
%?i~`0-:n% 2e*"<>aeq 124.addressee of the audit report 审计报告的收件人
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HtP\) 125.unqualified opinion 无保留意见
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OTV$8{ 127.disclaimer of opinion 无法表示意见
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CoTe$C7 128.adverse opinion 否定意见
w+G+&ak< rlP?Uh 查看《
注会考试《审计》中的128个英文单词(一) 》
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