61.assessed level of material misstatement risk 重大错报风险的评估水平
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CEJg|, 62.simall business 小规模企业
nF05p2Mh 7D4P=$UJp 63.accounting system
会计系统
#Ez>]`]TB Lt_7pb% 64.test of control 控制测试
)t=Cj?5 Hl] 3F^{ 65.walk-through test 穿行测试
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Ocyrn @HR]b^2E 66.communication 沟通
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AWeS 0,,x|g$TpT 67.flow chart 流程图
b{9q 8JGt|, 68.reperformance of internal control 重新执行
T-eeYw?Yf }9jy)gF*e 69.audit evidence
审计证据
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&K=( . 70.substantive procedures 实质性程序
3nxJ`W5j [CJ&Yz Ji 71.assertions 认定
OLlNCb#t |eJ4"OPC 72.esistence 存在
_"=Y j3?G% -k=02?0p+ 73.occurrence 发生
~[Mm0L}8 uEH&]M>d_ 74.completeness 完整性
rk{DrbRx YcT!`B 75.rights and obligations 权利和义务
g6+}'MN:5 Ydh]EO0' 76.valuation and allocation 计价和分摊
-Y{P"!p0 6I"Q9( 77.cutoff 截止
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I 0 @~[SXR 78.accuracy 准确性
t(}\D]mj nxw]B"Eg 79.classification 分类
3w#kvtDVm j-ZKEA{:1 80.inspection 检查
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@tVfn} tUH#% 81.supervision of counting 监盘
eo4;?z dr'# 82.observation 观察
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9 G BV]7. 83.confirmation 函证
vE^Hk!^ 7g[T#B'/x, 84.computation 计算
xQ=[0!p+ B>Mr/' 85.analytical procedures 分析程序
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S LSS3(l[,: 86.vouch 核对
[R TB|0Q UB|f{7~& 87.trace 追查
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@ 88.audit sampling 审计抽样
[/.o>R#J( tT>~;l%' 89.error 误差
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:''^a L&H4fy!> 91.population 总体
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nnm` X!KjRP\\ 92.sampling risk 抽样风险
QK)"-y}"g OQIQ 93.non- sampling risk 非抽样风险
s>~ h<B .gh3" 94.sampling unit 抽样单位
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M8bem~ 95.statistical sampling 统计抽样
rZm|7A)i ^N KB 96.tolerable error 可容忍误差
t:X\`.W t>:2F,0K9 97.the risk of under reliance 信赖不足风险
C(qqGK{ ~_OtbNj# 98.the risk of over reliance 信赖过度风险
tQ=M=BPZ OsAH!e 99.the risk of incorrect rejection 误拒风险
R]L|&{ W7r1!/ccj 100. the risk of incorrect acceptance 误受风险
#Y6'Q8gf L?T%;VdG'> 101.working trial balance 试算平衡表
B/hL ^kA^>vi 102.index and cross-referencing 索引和交叉索引
LT']3w ve;#o< 103.cash receipt 现金收入
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8T6.Zhv 104.cash disbursement 现金支出
,g\%P5 U`Bw2Vdk]S 105.bank statement 银行对账单
/X>Fn9mM m08:EXP 106.bank reconciliation 银行存款余额调节表
H.cN(7LXm JFf*v6:, 107.balance sheet date
资产负债表日
P0WI QG+ :d\ne 108.net realizable value 可变现净值
3}V`]B#a 'S]7:/CI 109.storeroom 仓库
|>(d^<nR^v uSh!A 110.sale invoice 销售发票
tCH4-~,# }#va#Nb(, 111.price list 价目表
Y?G\@6 r6k0=6i 112.positive confirmation request 积极式询证函
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0*0]RC5? 113.negative confirmation request 消极式询证函
,5`pe%W7 e}>8rnR{ 114.purchase requisition 请购单
e%.Xya#\ ) inhPd 115.receiving report 验收报告
ODa+s>a`^ l+g\xUP 116.gross margin 毛利
v%N/mL+5L 7 $AEh+f 117.manufacturing overhead 制造费用
VQA}! p 6M^P]l 118.material requisition 领料单
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~Vwa} 119.inventory-taking 存货盘点
c4Q{ mRVE@pc2X 120.bond certificate 债券
*9V;;bY# -XNjyXm2 121.stock certificate 股票
}@Rq'VPZd P>q"P1&{ 122.audit report 审计报告
"A\.`*6 |Yq0zc! 123.entity 被审计单位
L,G{ t^j 4wfT8CL 124.addressee of the audit report 审计报告的收件人
RW19I,d %@JNX}Y' 125.unqualified opinion 无保留意见
1NJ,If] f44b=,Lry5 126.qualified opinion 保留意见
UykOQ-2-n fT)u`voE, 127.disclaimer of opinion 无法表示意见
{c5%.<O %g1{nGah 128.adverse opinion 否定意见
AL*P2\8 l"9.zPvT< 查看《
注会考试《审计》中的128个英文单词(一) 》
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