61.assessed level of material misstatement risk 重大错报风险的评估水平
(#'>(t(4 0`hdMLONR 62.simall business 小规模企业
Z
{R> o}!PQ#`M 63.accounting system
会计系统
Yw
9GN2AG Ls%MGs9PI 64.test of control 控制测试
`2snz1>!j u4j5w 65.walk-through test 穿行测试
Q20%"&Xp] _g.{MTQ 66.communication 沟通
$u.z*b_yy 626r^c= 67.flow chart 流程图
g5yJfRLxp fIF8%J ^3 68.reperformance of internal control 重新执行
kP"9&R`E v:U-6W_)| 69.audit evidence
审计证据
?8$Q-1= O84i;
S+-p 70.substantive procedures 实质性程序
nR~(0G,H C]#,+q* 71.assertions 认定
3u;oQ5<(v XRH!]! 72.esistence 存在
o@Oqm> ]SS HDLk>_N_s, 73.occurrence 发生
"fI6Cpc d5.4l&\u 74.completeness 完整性
G?ZXWu. J *yg& 75.rights and obligations 权利和义务
(?c-iKGc ] @'!lhLi 76.valuation and allocation 计价和分摊
q@qsp&0/ ~V-XEQA 77.cutoff 截止
g ?
k=^C . ^u,. 78.accuracy 准确性
xmG<]WF>E G#CXs:1pd+ 79.classification 分类
k\IbIv7?i s>en 80.inspection 检查
d@^ZSy>L2 g*Phv|kI 81.supervision of counting 监盘
1,~D4lD| ~BF&rx5Q 82.observation 观察
U17d>]ka ?`#Khff? 83.confirmation 函证
<[phnU^
8 @oNXZRg6 84.computation 计算
?(PKeq6 Nl/dX-I 85.analytical procedures 分析程序
6mE\OS-I >Q/Dk7 # 86.vouch 核对
ebq4g387X ;*N5Y}?j' 87.trace 追查
XuTD\g3) 5bIw?%dk( 88.audit sampling 审计抽样
C+]I@Go'Tk /{[o~:'p 89.error 误差
v^iAD2X/F =-T]3! 90.expected error 预期误差
z{6Z
11| T+$[eWk"a 91.population 总体
@ 7u 0v \G BuWY3B 92.sampling risk 抽样风险
==B6qX8T ,I9bNO,%JK 93.non- sampling risk 非抽样风险
9$Y=orpWxr fOHxtHM 94.sampling unit 抽样单位
bLL2 \^LFkp 95.statistical sampling 统计抽样
+_`7G^U?% i@q&5;%% 96.tolerable error 可容忍误差
wq{hF< 6LZCgdS{ 97.the risk of under reliance 信赖不足风险
.X&9Q9T=# NRuNKl.v 98.the risk of over reliance 信赖过度风险
$xqa{L%B jCY%| 99.the risk of incorrect rejection 误拒风险
TzZq(?V ]iWRo' 100. the risk of incorrect acceptance 误受风险
%xW"!WbJ| *i,%,O96Nz 101.working trial balance 试算平衡表
NHt\
U9l' 5(2;|I,T 102.index and cross-referencing 索引和交叉索引
"7
yD0T)2 sT.ss$HY9, 103.cash receipt 现金收入
iCoX&"lb eE Kf|I 104.cash disbursement 现金支出
t-AmX)$ K}y
f>'O 105.bank statement 银行对账单
IBGrt^$M ]|@^1we 106.bank reconciliation 银行存款余额调节表
/QQ*8o8 pCDmXB 107.balance sheet date
资产负债表日
_{>vTBU4F 3q.q
YX 108.net realizable value 可变现净值
K"6vXv4QO <b.D& 109.storeroom 仓库
f<_Cq<q" mq l
Z?- 110.sale invoice 销售发票
R_KH"`q Wqnc{oq|$ 111.price list 价目表
x;S @bY
# _1`)VS 112.positive confirmation request 积极式询证函
W_=f'yb:E OI*H,Z" 113.negative confirmation request 消极式询证函
t1".0 NbobliC= 114.purchase requisition 请购单
"%_+-C<L4 e.C)jv6qr 115.receiving report 验收报告
D9df=lv
mD H\
% 7% 116.gross margin 毛利
J,hCvm EnR}IY&sI 117.manufacturing overhead 制造费用
R-:2HRaA s7<AfaJPF 118.material requisition 领料单
oDR%\VY6T \zY!qpX< 119.inventory-taking 存货盘点
ZNoDFf*h Q8NX)R 120.bond certificate 债券
XX@ZQcN dG{A~Z z 121.stock certificate 股票
Ri{=]
$ _w{Qtj~s| 122.audit report 审计报告
.H|-_~Yx|
{=WgzP 123.entity 被审计单位
.8R@2c`}Cs "[k3kAm 124.addressee of the audit report 审计报告的收件人
]lbuy7xj63 8y L Y 125.unqualified opinion 无保留意见
YVU7wW,1 3mgD(,(^ 126.qualified opinion 保留意见
q'DW~!>qX @- xjfC\d 127.disclaimer of opinion 无法表示意见
Ey2^? QY/w 128.adverse opinion 否定意见
UpG~[u)%@
?}0 ,o. 查看《
注会考试《审计》中的128个英文单词(一) 》
KwS@D9bok