61.assessed level of material misstatement risk 重大错报风险的评估水平
NGra/s,9| h@)U,& 62.simall business 小规模企业
vccWe7rh xQ?>72grP 63.accounting system
会计系统
[)H 6`w 7AG|'s['= 64.test of control 控制测试
urp|@WZ [^>XRBSm 65.walk-through test 穿行测试
+qxPUfN ^Fk;t 66.communication 沟通
>nSsbhAe eK8H5YE 67.flow chart 流程图
B|(g? [f6uwp 68.reperformance of internal control 重新执行
5'lVh/ #mH@ /6,#[ 69.audit evidence
审计证据
.^YxhUH,G pjl%Jm 70.substantive procedures 实质性程序
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,!iK` k(Yz2 71.assertions 认定
|%_C$s% {N(qS'N 72.esistence 存在
lED!}h'4 >T$0*7wF 73.occurrence 发生
~{x1/eH "EW8ll7r 74.completeness 完整性
%cNN<x8 D)
* 75.rights and obligations 权利和义务
S :HOlJze 6fwNlC/9 76.valuation and allocation 计价和分摊
+ a#&W}K sYTz6- 77.cutoff 截止
$CcjuPsK D(cD8fn,J 78.accuracy 准确性
?2<QoS <y 4(!z" 79.classification 分类
*4O=4F)x #-az]s|N 80.inspection 检查
$m`Dyu G,8mFH 81.supervision of counting 监盘
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w7)pBsI 82.observation 观察
a[{qb B5\l&4X 83.confirmation 函证
+)jUA]hJ/ ^0,}y]5p 84.computation 计算
i Ad&o`C = XZU9df 85.analytical procedures 分析程序
U#<d",I fif;n[< 86.vouch 核对
"tEp8m 7KtU\u 87.trace 追查
tX*@r a=S &r1s> 88.audit sampling 审计抽样
O[X*F2LC4 /E>;O47a 89.error 误差
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9 Ql= >}k*!J| 90.expected error 预期误差
[d`Jw/4n goM;Pf
"< 91.population 总体
B<W}:>3 wGHft`Z 92.sampling risk 抽样风险
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nkQ 93.non- sampling risk 非抽样风险
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Cuvb 94.sampling unit 抽样单位
v gW(l2,@ lM-\:Q! 95.statistical sampling 统计抽样
tqZ91QpW _KRnx- 96.tolerable error 可容忍误差
4^(x)r
&(? jAQ{H 97.the risk of under reliance 信赖不足风险
3mgvWR 3G// _f 98.the risk of over reliance 信赖过度风险
b+s'B4@rb b:1B
> 99.the risk of incorrect rejection 误拒风险
1q}32^>+o a[ULSYEi 100. the risk of incorrect acceptance 误受风险
/N0mF< P /%YW[oY{V 101.working trial balance 试算平衡表
DpHubqWz ]t[%.^5# 102.index and cross-referencing 索引和交叉索引
mQj# \<* 81RuNs] 103.cash receipt 现金收入
&Vj@){ 6Ga'_P: 104.cash disbursement 现金支出
o!xCM:+J jMT[+f 105.bank statement 银行对账单
YB*)&@yx ZllmaI 106.bank reconciliation 银行存款余额调节表
iBE|6+g~Cj y)r`<B 107.balance sheet date
资产负债表日
<XL%* Q}#4Qz~n 108.net realizable value 可变现净值
PpRS4*nR :GvC#2p 109.storeroom 仓库
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c-$X2Ak m?-)SA 110.sale invoice 销售发票
'{`KYKLP+ rEr=Mi2 111.price list 价目表
l4gH]!/@ f:j:L79} 112.positive confirmation request 积极式询证函
P IG,a~ 8YSvBy 113.negative confirmation request 消极式询证函
(4Db%Iw "t2T*'j{ 114.purchase requisition 请购单
9^^\Z5 Jq1oQu|rs 115.receiving report 验收报告
df{?E): /{R
^J# 116.gross margin 毛利
HOD?i_ _d!sSyk` 117.manufacturing overhead 制造费用
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$N`+& W *0!Z:? 118.material requisition 领料单
uVYn,DB` Iq|h1ie
m+ 119.inventory-taking 存货盘点
l(Y32]Z $y;w@^ 120.bond certificate 债券
azZ|T{S \m`IgP* 121.stock certificate 股票
4#t'1tzu# =u0=)\0@r 122.audit report 审计报告
Eq@sU?j ,WdSJ BK'a 123.entity 被审计单位
Gn7\4,C W3l[a^1d 124.addressee of the audit report 审计报告的收件人
*wAX&+); /5%'q~ 125.unqualified opinion 无保留意见
M_O$]^I3w l>jrY1u 126.qualified opinion 保留意见
\,v^v]| QeY+imM 127.disclaimer of opinion 无法表示意见
Gb2|e.z aT/2rMKPF 128.adverse opinion 否定意见
?23J(;)s hgZvti 查看《
注会考试《审计》中的128个英文单词(一) 》
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