61.assessed level of material misstatement risk 重大错报风险的评估水平
SL
+\{V2
:z6? 62.simall business 小规模企业
p\Iy)Y2Lf! O3pd5&^g 63.accounting system
会计系统
5xU}}[|~- fA=Lb^,M 64.test of control 控制测试
ID,os_ T= '{cFr 65.walk-through test 穿行测试
^s$U
n6v[ *xpPD\{k 66.communication 沟通
3}C-Hg+gt %/ :&L+
q 67.flow chart 流程图
WcpH="vm
rd"!&i 68.reperformance of internal control 重新执行
p4kK"
\ln &v Q5+ 69.audit evidence
审计证据
LxiN9 a.ijc>K 70.substantive procedures 实质性程序
G;USVF-'K 4w]<1V 71.assertions 认定
fG{3S:TQq Bx.hFEL 72.esistence 存在
o,xy' 9NZq
k 73.occurrence 发生
1&Ma`M(' 8cRc5X 74.completeness 完整性
P2U4,?_e mxe\+j# 75.rights and obligations 权利和义务
8:uh0 7nM<P4\ 76.valuation and allocation 计价和分摊
Yk*_u}?# g;:3I\ L 77.cutoff 截止
TGjxy1A $XKUw"% 78.accuracy 准确性
0
t/mLw& dkSd
Y+Q 79.classification 分类
YfNN&G4_ _T=";NSa 80.inspection 检查
K)h<#F 7
Rc/<,X 81.supervision of counting 监盘
F>E_d<m |C,]-mJ G 82.observation 观察
+?5
Vuc% @(."[O: 83.confirmation 函证
u!fZ>kS b>d]= u 84.computation 计算
CurU6x1 &]anRT# 85.analytical procedures 分析程序
.dvs&+I J|cw9u 86.vouch 核对
d[E= HN ,V&E"D{u 87.trace 追查
HD,6 KCqz] 88.audit sampling 审计抽样
TaKCN "kucFf f 89.error 误差
"'>fTk_ :73T9/ 90.expected error 预期误差
9N|JI3*41 F'_z$,X6 91.population 总体
DnN+W ~u?rjkSFoh 92.sampling risk 抽样风险
AAF;M}le, 2"o<>d 93.non- sampling risk 非抽样风险
QEmktc1 7 H
'nLC, 94.sampling unit 抽样单位
GW]t~EL P+3
]g{2w 95.statistical sampling 统计抽样
c|4_nT
2 !
e?=g%( 96.tolerable error 可容忍误差
'n?"f |G U1kW1L}B 97.the risk of under reliance 信赖不足风险
48!F!v,j)x $=C
`V 98.the risk of over reliance 信赖过度风险
j\.e6&5%SS viVn 99.the risk of incorrect rejection 误拒风险
6\)u\m`7-l J,=^'K( 100. the risk of incorrect acceptance 误受风险
0+A#k7c6p O[=W%2I!i 101.working trial balance 试算平衡表
QKoJxjR=^ ![Vrbe P 102.index and cross-referencing 索引和交叉索引
6-nf+!#G 4@-Wp
] 103.cash receipt 现金收入
(c[DQS j q?f-h<yRQ 104.cash disbursement 现金支出
4U[X-AIY& J/[PA[Rf 105.bank statement 银行对账单
uHT
m .;
D' 106.bank reconciliation 银行存款余额调节表
2$gFiZ g
G|4+' t 107.balance sheet date
资产负债表日
GVdJ&d\x Q2!RFtXV 108.net realizable value 可变现净值
+H!aE} rE\&FVx 109.storeroom 仓库
li~=85 J [bN_0T.YI 110.sale invoice 销售发票
eBe5H
=I@ N/E=-&E8 111.price list 价目表
W'Qy4bl7C #;'*W$Wk2 112.positive confirmation request 积极式询证函
BU^E68?G y<y9'tx 113.negative confirmation request 消极式询证函
Btc[ g;y*F;0@ 114.purchase requisition 请购单
M!\6Fl{ b EFs\zWF 115.receiving report 验收报告
y $L&N0z r;fcBepO 116.gross margin 毛利
N&u(9Fxn V#+J4 117.manufacturing overhead 制造费用
C7Hgzc|U yLt>OA<X 118.material requisition 领料单
z'EphL7r Aac7km 119.inventory-taking 存货盘点
6 x8lnXtA ~@iYP/=/Q 120.bond certificate 债券
'W[Nr j,N,WtE 121.stock certificate 股票
FFf
~Vmw JWQ.Efe 122.audit report 审计报告
SxM5'KQ 'Ub\8<HfJU 123.entity 被审计单位
g^:7mG6C e?dR'*-z 124.addressee of the audit report 审计报告的收件人
)/t=g N3Z6o.k 125.unqualified opinion 无保留意见
0O?!fd n e\]CZ5hs3 126.qualified opinion 保留意见
0&2&F=fOa< 0U:9&jP, 127.disclaimer of opinion 无法表示意见
4eS(dPI0
~&_BT`a 128.adverse opinion 否定意见
<U""CAE ?w@KF%D 查看《
注会考试《审计》中的128个英文单词(一) 》
L$f:D2Ei