61.assessed level of material misstatement risk 重大错报风险的评估水平
% |q0-x nFX_+4V2 62.simall business 小规模企业
]maYUKqv}' vN4Qdpdb 63.accounting system
会计系统
_ 46X%k Y\],2[liF 64.test of control 控制测试
h0?2j)X_
p
<eC<dtu 65.walk-through test 穿行测试
%puLr'Y V&soN:HS 66.communication 沟通
H?}[r)|(3i 2=-utN@Z 67.flow chart 流程图
x?x`oirh UV}73Sp 68.reperformance of internal control 重新执行
>$gG/WD?KR O_$dI*RK 69.audit evidence
审计证据
^^i6|l1
*O
:r7_ Y0 70.substantive procedures 实质性程序
1\RGM<q$f MyJ4><oG 71.assertions 认定
rQ4*k'lA: dAP|:&y@ 72.esistence 存在
s6
( z @=w<B4L 73.occurrence 发生
)f+U~4G& +u@aJ_^ 74.completeness 完整性
YL
jHt\ U,/6;} 75.rights and obligations 权利和义务
jk\ dG16
N-lGa@ j 76.valuation and allocation 计价和分摊
i$^)UZJ&0 eZ a:o1y 77.cutoff 截止
xy+QbDT _FbC{yI8; 78.accuracy 准确性
^n#1<K[E
|{g+Y 79.classification 分类
E}Ci
QUx
E< 4l#Z< 80.inspection 检查
qZ@0]"h A]`El8_t" 81.supervision of counting 监盘
aYL|@R5;
e /)N
@
M 82.observation 观察
0YH+B ,~ ?'Ef80 83.confirmation 函证
]"AyAkT( F}J-gZl 84.computation 计算
Uu6L~iB nU+tM~C%a 85.analytical procedures 分析程序
RVtQ20e";r a\kb^D=T 86.vouch 核对
\u`
)kJ5o1 t<uYM 87.trace 追查
t{! 1rw0sAuGy 88.audit sampling 审计抽样
dGZntT2D +y[@T6_ 89.error 误差
||2Q~*: rh2LGuo4m 90.expected error 预期误差
ZZ/cq:3$ P 8B!aO/Km 91.population 总体
N;F)jO
xsl MFJE6ei 92.sampling risk 抽样风险
\8uo{#cL8 0?7XtC P< 93.non- sampling risk 非抽样风险
y;"
n9 M"=n>;*X 94.sampling unit 抽样单位
)j6eE+gF !yjo 95.statistical sampling 统计抽样
-9P2`XQ^ ~>G]_H]? 96.tolerable error 可容忍误差
1,2EhfX|s 1
Wg-x0R 97.the risk of under reliance 信赖不足风险
@mw "W{ -y) ,Y
| 98.the risk of over reliance 信赖过度风险
Gtv,Izt k>4qkigjc 99.the risk of incorrect rejection 误拒风险
)G^TW'9 @54*.q$ 100. the risk of incorrect acceptance 误受风险
?9j{V7h
;sdN-mb 101.working trial balance 试算平衡表
,reJ(s WiNT;v[ 102.index and cross-referencing 索引和交叉索引
hSqY$P 1.@vS&Y7OE 103.cash receipt 现金收入
$KV&\Q3\0 wyc D>hc 104.cash disbursement 现金支出
!KS F3sz 1N`vCt]w 105.bank statement 银行对账单
}6RT,O g 3{raKM6F 106.bank reconciliation 银行存款余额调节表
wWW~_zP0 9G?ldp8 107.balance sheet date
资产负债表日
AWr}"r?s \L!uHAE2a 108.net realizable value 可变现净值
/
YiQ\ 9pWy"h$H 109.storeroom 仓库
,1n
>U?5 :bM+&EP 110.sale invoice 销售发票
'aJgLws*w
GrJ#. 111.price list 价目表
H(u+#PIIw $FM'
3%B[ 112.positive confirmation request 积极式询证函
$Ptk|qFe ~9pM%N
V 113.negative confirmation request 消极式询证函
;#?M)o:q q?{}3 dPC 114.purchase requisition 请购单
a^nAZ \9c$`nn 115.receiving report 验收报告
T(X:Yw n"{X!(RIcx 116.gross margin 毛利
eBB:~,C^q. g9tu%cIkR 117.manufacturing overhead 制造费用
Qez SJ
io ^t.W|teD 118.material requisition 领料单
}Ag|gF!_ 54p tP 119.inventory-taking 存货盘点
Ng<1Sd|MV "Tbnxx]J 120.bond certificate 债券
B:oF;~d/, Evu=M-? 121.stock certificate 股票
0LVE@qEL Y)HbxFF`/ 122.audit report 审计报告
t
iQ;#p7% )na&"bJ 123.entity 被审计单位
i s"vekC 6XUuGxQV/ 124.addressee of the audit report 审计报告的收件人
pu;3nUH kl7A^0Qrz 125.unqualified opinion 无保留意见
Eek9|i"p DQ6jT@ZDH 126.qualified opinion 保留意见
Ub)I66 z_SagU,\ 127.disclaimer of opinion 无法表示意见
[,f)9v) /0==pLa4 128.adverse opinion 否定意见
]
pPz@@xx B!,yfTk] 查看《
注会考试《审计》中的128个英文单词(一) 》
hb^!LtF#Y