61.assessed level of material misstatement risk 重大错报风险的评估水平
zqeU>V~<F tEeMl =u 62.simall business 小规模企业
m&\Gz*)3 T;% SB& 63.accounting system
会计系统
cnj_tC=zt Fc]#\d6 64.test of control 控制测试
}a`LOBne p[wjHfIq 65.walk-through test 穿行测试
_
&M>f? l }_;nln?t( 66.communication 沟通
WZMsmhU@T #=tWCxf= 67.flow chart 流程图
r
{8 &zT~3>2 68.reperformance of internal control 重新执行
W)_B(;$] 8 2qe|XD4p 69.audit evidence
审计证据
?{2-,M0 Pv'x|p* 70.substantive procedures 实质性程序
gu/Yc`S[ w7
C=R8^ 71.assertions 认定
k8ck#%#}Wu Fzu{,b 72.esistence 存在
pg<>Ow5,~l vuAjAeKm 73.occurrence 发生
B8&@Qc@~ V OX>Sl 74.completeness 完整性
IF}r%%'Y$ o i?ak
75.rights and obligations 权利和义务
K?>&Mr b-Hn=e _ 76.valuation and allocation 计价和分摊
&td#m"wI W1s|7 77.cutoff 截止
t0q@]
0B5 B/71$i 78.accuracy 准确性
6i4j(P BCbW;w8aI 79.classification 分类
Ef!F;D e)A :uEp7Y4 80.inspection 检查
'3Ri/V, jt3SA
[cy 81.supervision of counting 监盘
*+AP}\p0F 9Dl \S F[ 82.observation 观察
ke0W? B]vj1m`9 83.confirmation 函证
#cs!`Ngb+ g9
XtE 84.computation 计算
liTr3T`,V B_S3}g<~ 85.analytical procedures 分析程序
}FX
Rp=s UO wNcY 86.vouch 核对
4Y!v$r UX
P;' 87.trace 追查
R<=t{vTJ5 [wR8q,2
88.audit sampling 审计抽样
R4/@dA0
U*@_T 3N 89.error 误差
8`2K=`]ES+ eG v"&kr 90.expected error 预期误差
[OcD#~drO =Vs<DO{|4q 91.population 总体
~iWSc8- ry0 =N^ 92.sampling risk 抽样风险
>U)O@W) )B_h"5X4\y 93.non- sampling risk 非抽样风险
hs4r5[ Fo#*_y5\ 94.sampling unit 抽样单位
+[ zo2lBx C#Jj;Gd 95.statistical sampling 统计抽样
kQ8WO|bA W}RR_Gu 96.tolerable error 可容忍误差
;qMlGXW*q A=K1T]o 97.the risk of under reliance 信赖不足风险
(a?Ip)`I YLGLr@:q 98.the risk of over reliance 信赖过度风险
gISs+g ~}w 8UO 99.the risk of incorrect rejection 误拒风险
0h#M)Ft >y[S?M 100. the risk of incorrect acceptance 误受风险
GN0'-z6Uy :X
f3wP= 101.working trial balance 试算平衡表
YC'~8\x3z mxGN[%ve 102.index and cross-referencing 索引和交叉索引
i"xDQ$0G6 /`> P|J 103.cash receipt 现金收入
}b`*%141 R{_IrYk 104.cash disbursement 现金支出
K}BX6dA rRYf.~UH@P 105.bank statement 银行对账单
Mk[`HEO /3]|B%W9 106.bank reconciliation 银行存款余额调节表
k 9rnT)YU 5ov%(QI 107.balance sheet date
资产负债表日
\`ReZu$ 7w, FA 108.net realizable value 可变现净值
)v~]lk,o 5b
p"dIe 109.storeroom 仓库
mI#; pO2 @g
~sgE}# 110.sale invoice 销售发票
T"U t). 3G^Ed)JvE 111.price list 价目表
t;Om9 wjOAgOC 112.positive confirmation request 积极式询证函
n bk(FD6 G>QTPXcD 113.negative confirmation request 消极式询证函
VKz<7K\/ #LJ-IDuF! 114.purchase requisition 请购单
4a!
7|}W '.,.F0{x 115.receiving report 验收报告
o"[bIXf-h >N-% 116.gross margin 毛利
QE2^.|d{ :g#it@
117.manufacturing overhead 制造费用
NCt sx /C (B<AK4G 118.material requisition 领料单
Ir #V2]$ vWs c{9 119.inventory-taking 存货盘点
!`o:+Gg@ uFZB8+ 120.bond certificate 债券
yXg1N
N \*aLyyy3 121.stock certificate 股票
!U:s.^{ "%*lE0Tx 122.audit report 审计报告
yuEOQ\!(u GK?
R76d 123.entity 被审计单位
TZNgtR{q
mX@*2I 124.addressee of the audit report 审计报告的收件人
s
$x] fO yX3H&F6 125.unqualified opinion 无保留意见
DAHf&/JK L]N2rMM 126.qualified opinion 保留意见
8p{ _x6E_i-( 127.disclaimer of opinion 无法表示意见
es+_]:7B9 _PUm
Pom. 128.adverse opinion 否定意见
NP'Ke: rq["O
/2 查看《
注会考试《审计》中的128个英文单词(一) 》
Ks2%F&\cE