61.assessed level of material misstatement risk 重大错报风险的评估水平
X*"Kg Tv$7aVi! 62.simall business 小规模企业
5u46Vl{ _@N)]!\MgP 63.accounting system
会计系统
~Z]vr6?$h )sf~l6 64.test of control 控制测试
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YBD {l 65.walk-through test 穿行测试
UTQKlwPa ymZ/(:3_ 66.communication 沟通
&-fx=gq= .( h$@|Y 67.flow chart 流程图
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DANSexW U!/nD~A 69.audit evidence
审计证据
|y%].y) C._sgO 70.substantive procedures 实质性程序
jw[BtRW +Rgw+o 71.assertions 认定
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m^2 72.esistence 存在
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0RfovJ oKi1=d+T 73.occurrence 发生
EQ7n'Wqq X`n0b< 74.completeness 完整性
,-3(^d\1F Z9&D'n) 75.rights and obligations 权利和义务
B)]{]z0+` &H&P)Px*_ 76.valuation and allocation 计价和分摊
E`fssd~ g/,Bx!'8p 77.cutoff 截止
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0 l:pWc V;-.38py 79.classification 分类
y,?G75wij U%DF!~n 80.inspection 检查
uq4sbkP (?BgT i\ 81.supervision of counting 监盘
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!oDBs 82.observation 观察
fq'Xy9L RLz`aBT 83.confirmation 函证
.'b3iG& )H9*NB8% 84.computation 计算
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d^5SeCs6 85.analytical procedures 分析程序
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X?v`Y^W iW@Vw{|i I 86.vouch 核对
Q|B|#?E== X$ B]P7G7 87.trace 追查
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[Xzo} oPu|Q^I= 88.audit sampling 审计抽样
pLQSG}N y3nm!tjyM 89.error 误差
L-C/Luws 6IY}SI0N 90.expected error 预期误差
GoSWH2N zt)PZff/YQ 91.population 总体
tOM3Gs~o6z Flujwh@rg 92.sampling risk 抽样风险
^q&wITGI *_<*bhR< 93.non- sampling risk 非抽样风险
to!W={S<ol <,pLW~2-" 94.sampling unit 抽样单位
reM PyT}}UKj: 95.statistical sampling 统计抽样
Xc2B2c qi SEnRG. 96.tolerable error 可容忍误差
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f2 97.the risk of under reliance 信赖不足风险
^?X ^+ 7#9'2dI 98.the risk of over reliance 信赖过度风险
rZ.a>'T4 9j?hF$L" 99.the risk of incorrect rejection 误拒风险
\ ~LU 'j 5'kTe= 100. the risk of incorrect acceptance 误受风险
R'9@A\7# ]PzTl {] 101.working trial balance 试算平衡表
2Ph7qEBQ22 /s8%02S 102.index and cross-referencing 索引和交叉索引
B!r48<p < k+fKl 103.cash receipt 现金收入
6PJJ?}P^1 7c29Ua~[ 104.cash disbursement 现金支出
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a0?iR5\ 105.bank statement 银行对账单
siRnH(^J tT* W5 106.bank reconciliation 银行存款余额调节表
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Z Xrj(,| 107.balance sheet date
资产负债表日
< R|)5/9 (]}x[F9l 108.net realizable value 可变现净值
4VmCW"b7h 7/&C;" 109.storeroom 仓库
5"}y\ uq|vNLW26 110.sale invoice 销售发票
UL)" AY&9JSu6 111.price list 价目表
oBRm\8 2| z^P* : 112.positive confirmation request 积极式询证函
T3G/v)ufd co<2e#p; 113.negative confirmation request 消极式询证函
Zr.\`mG4f 7#Uz*G\iZ 114.purchase requisition 请购单
[>$\s=` h V`g\ja*Y 115.receiving report 验收报告
rysP)e >?>u bM`, 116.gross margin 毛利
BP[CR1Gs yhSk"e'G 117.manufacturing overhead 制造费用
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8}4 ReI=4Jq11 118.material requisition 领料单
+QIGR'3u 0NCOz(L/ 119.inventory-taking 存货盘点
;!l*7}5X= $ ]W[y= 120.bond certificate 债券
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IS,zy+w ;#Jq$v)D 122.audit report 审计报告
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123.entity 被审计单位
lBlSNDs u [V4OU}% 124.addressee of the audit report 审计报告的收件人
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46kq 125.unqualified opinion 无保留意见
c$,c`H(~ %uGleY]~ 126.qualified opinion 保留意见
zB#_:(1qK :LZ-da"QR 127.disclaimer of opinion 无法表示意见
LN@E\wRw{r <=;H[}
e 128.adverse opinion 否定意见
Y|%anTP l-<3{! 查看《
注会考试《审计》中的128个英文单词(一) 》
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