61.assessed level of material misstatement risk 重大错报风险的评估水平
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' 62.simall business 小规模企业
WP**a Bp zzGYiF? 63.accounting system
会计系统
[`=LTBt q~K(]Ya/ 64.test of control 控制测试
NF$\^WvYSP O%!5<8Xrb 65.walk-through test 穿行测试
`BFIC7a R5_i15< 66.communication 沟通
OK|qv [ `em9T oJV 67.flow chart 流程图
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U 7sNw 68.reperformance of internal control 重新执行
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.6HpIx 69.audit evidence
审计证据
8G%yB}pa AF,BwLN 70.substantive procedures 实质性程序
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vD! ;(6g\'m 71.assertions 认定
VzS&`d.h `'_m\uo 72.esistence 存在
p\vMc\ ~q +[<xR\ 73.occurrence 发生
^,Ydr~|T }f>H\iJe 74.completeness 完整性
0"k|H& {4 >mc'dv 75.rights and obligations 权利和义务
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' Mq%,lJA\ 76.valuation and allocation 计价和分摊
`ejUs]SR \g)Xt?w0Wo 77.cutoff 截止
{1J&xoV" )o _j]K+xI 78.accuracy 准确性
5-u=o)> 1[nG} 79.classification 分类
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Tn#- 80.inspection 检查
2h30\/xkU z+2V4s = 81.supervision of counting 监盘
}_.:+H!@ %T`U^Pnr 82.observation 观察
Y OyX[&oi t6N*6ld2b 83.confirmation 函证
v*hRz; a5'#j35 84.computation 计算
q]&.#&h /x@RNdKv 85.analytical procedures 分析程序
3M*Bwt;F_ Si}HX!s 86.vouch 核对
9$K;Raz% (AY9oei> 87.trace 追查
fg%&N2/(.B 1r[@(c0 88.audit sampling 审计抽样
<S"~vKD' &7?R+ZGo 89.error 误差
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-)e9 Nw J:! 90.expected error 预期误差
0O!cN_l| C2e.2)y 91.population 总体
R/b4NGW@ )bO BQbj 92.sampling risk 抽样风险
cRvvzX Hq &"+1F 93.non- sampling risk 非抽样风险
4NVV5_K a !,$i6gm 94.sampling unit 抽样单位
>gtQw! gA#RM5x@ 95.statistical sampling 统计抽样
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ywu=b 96.tolerable error 可容忍误差
>P KBo iSK+GQ~ 97.the risk of under reliance 信赖不足风险
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# ;_kzcK!l 98.the risk of over reliance 信赖过度风险
!SOrCMHx S|AM9*k9 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
[ Mg8/Oy lkIn%=Z 101.working trial balance 试算平衡表
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1 &tR(n$M@> 102.index and cross-referencing 索引和交叉索引
W3W'oo %9C@ Xl 103.cash receipt 现金收入
6+rlXmd Q }k.JS~# 104.cash disbursement 现金支出
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}XXK eS/B24;* 105.bank statement 银行对账单
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uw\&E 106.bank reconciliation 银行存款余额调节表
PrQ?PvA<L 7"X>?@ 107.balance sheet date
资产负债表日
&>WWzikB* ewNz%_2 108.net realizable value 可变现净值
%3;Fgk y f}c\_}( 109.storeroom 仓库
6Sj6i^" -a Gcf]6 110.sale invoice 销售发票
I<b?vR 'F wbyE;W 111.price list 价目表
2g{)AtK$# |iFVh$N 112.positive confirmation request 积极式询证函
| aQ"3d xZ5M/YSyG 113.negative confirmation request 消极式询证函
oz'\q0 _#e&t"@GS 114.purchase requisition 请购单
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MB}} $S*4r&8ZD 115.receiving report 验收报告
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}G46g#_6d> 116.gross margin 毛利
OIHz I2{ tqPx$s 117.manufacturing overhead 制造费用
b<I9 MR }H4=HDO 118.material requisition 领料单
+!-~yf#RE 5M]z5}n/ 119.inventory-taking 存货盘点
C.:=lo B !%<^K.wG 120.bond certificate 债券
et,GrL)l >C WKH~ 121.stock certificate 股票
:^ i9] @(``:)Z<b 122.audit report 审计报告
~H)4)r^ M_0zC1 123.entity 被审计单位
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ItX 124.addressee of the audit report 审计报告的收件人
%,@vWmn D*5hrkV9 125.unqualified opinion 无保留意见
kpwt]]e* #0I{.Wy] 126.qualified opinion 保留意见
k@>\LR/v YIt9M,5/Q 127.disclaimer of opinion 无法表示意见
#yseiVm; Hs"(@eDV&J 128.adverse opinion 否定意见
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<5R|Gf 查看《
注会考试《审计》中的128个英文单词(一) 》
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