61.assessed level of material misstatement risk 重大错报风险的评估水平
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c= 3);Wgh6 62.simall business 小规模企业
'w\Gd7E _9iF`Q 63.accounting system
会计系统
HNfd[#gV G)9`Qn 64.test of control 控制测试
Az(J @ uv7tbI"r 65.walk-through test 穿行测试
ZQ#AE VI, lstnxi%x 66.communication 沟通
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sG)AR.J !t&C,@Ox 68.reperformance of internal control 重新执行
?T[K{t;~jo KVpQ,x&q~ 69.audit evidence
审计证据
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LBW# ]#$rTWMl' 70.substantive procedures 实质性程序
r9^~I ]=]`Mnuxb 71.assertions 认定
byj7c( '[[*(4a3 72.esistence 存在
^c>ROpic DEKO]i 73.occurrence 发生
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(R{z3[/u& !f8]gT zN 75.rights and obligations 权利和义务
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J72U I%ZSh]On 76.valuation and allocation 计价和分摊
=Xb:. rJcZ a# 77.cutoff 截止
&-`a` *3!ixDX[r 78.accuracy 准确性
Cqw`K P TbhsOf! 79.classification 分类
1Q??R} ot,e?lF 80.inspection 检查
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B>T `[.4SIah 81.supervision of counting 监盘
Csx??T_>r 5%XEybc2 82.observation 观察
0]t7(P"F6 0Y ld!L 83.confirmation 函证
1VO>Bh.Wm @)S d3xw[ 84.computation 计算
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+!2h nA XWbavY 85.analytical procedures 分析程序
14rX:z >]l7AZ:, 86.vouch 核对
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Zkl \>|:URnD 87.trace 追查
'tzN.p1O uF\f>E)/N% 88.audit sampling 审计抽样
ln=:E$jX @RVj~J.A 89.error 误差
-D,kL {FNq&)#` 90.expected error 预期误差
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}bw Ej &GLe4zEh 91.population 总体
?O#,|\v?] {(qH8A 92.sampling risk 抽样风险
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0:CM 93.non- sampling risk 非抽样风险
D,;6$Pvg^ ,zH\&D$>u 94.sampling unit 抽样单位
,L7:3W :jioF{, 95.statistical sampling 统计抽样
C*,PH!$k ]5i]2r1 96.tolerable error 可容忍误差
E,:E u< u}IQ)Ma 97.the risk of under reliance 信赖不足风险
3D"?|rd~ Z%O>|ozpq 98.the risk of over reliance 信赖过度风险
!mRDzr7 [^E{Yz=8, 99.the risk of incorrect rejection 误拒风险
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k ]k.'~Syz 100. the risk of incorrect acceptance 误受风险
P0^7hSo [i)G:8U 101.working trial balance 试算平衡表
/2e,,)4g 92S,W?( 102.index and cross-referencing 索引和交叉索引
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ol Y]Y]"y$1 103.cash receipt 现金收入
~'L`RJR Z:s:NvFX 104.cash disbursement 现金支出
9\D 0mjn=l B(|dT66K 105.bank statement 银行对账单
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_a~-B@2g 106.bank reconciliation 银行存款余额调节表
OLM}en_L '2.11cM3 107.balance sheet date
资产负债表日
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VGGSLr u9R:2ah&K 108.net realizable value 可变现净值
8|iMD1 O/2Jz 109.storeroom 仓库
T hLR<\ 1(12`3 110.sale invoice 销售发票
E?Ofkc$q jW!)5(B[A 111.price list 价目表
`T;Y%"X! t.E3Fh!o 112.positive confirmation request 积极式询证函
R~&i8n. 9F"Q2^l' 113.negative confirmation request 消极式询证函
<FFaaGiE> =c(3EI'w 114.purchase requisition 请购单
9K`uGu :Y ;\1J<b1 115.receiving report 验收报告
mjz<,s`D y()Si\9v 116.gross margin 毛利
<<[hZ$. Jz6,2,LN 117.manufacturing overhead 制造费用
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91H*# 118.material requisition 领料单
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cy 4C{3>BE 119.inventory-taking 存货盘点
@UidQX"b CAD:ifV 120.bond certificate 债券
qxe%RYdA'j DfQD!}= 121.stock certificate 股票
dECH/vJ^ ?nAKB5= 122.audit report 审计报告
a\PvRW*I SZm)`r\A 123.entity 被审计单位
IN%04~=H I^z$0 124.addressee of the audit report 审计报告的收件人
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,'M2 MjHjL~Tg 125.unqualified opinion 无保留意见
dnP3{!"b )d|hIW]7( 126.qualified opinion 保留意见
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&2hB S(f V ,;Z 127.disclaimer of opinion 无法表示意见
=':,oz^| q;V1fogqI) 128.adverse opinion 否定意见
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iW. 查看《
注会考试《审计》中的128个英文单词(一) 》
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