61.assessed level of material misstatement risk 重大错报风险的评估水平
M?zwXmTVW0 )M(-EDL>Qk 62.simall business 小规模企业
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WyC 63.accounting system
会计系统
A +J&(7N P% ZCACzV 64.test of control 控制测试
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p7- 65.walk-through test 穿行测试
%I6c}*W \z>L,U 66.communication 沟通
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uI ?3{:[* 67.flow chart 流程图
1'>wrGr Fj~,> 68.reperformance of internal control 重新执行
3BWYSJ| xsIuPL#_ 69.audit evidence
审计证据
S;]][h= ^saH^kg1" 70.substantive procedures 实质性程序
n_X)6 s BYBf`F)4 71.assertions 认定
%qf ?_2v ZdjmZx%% 72.esistence 存在
bx&?EUx+b .Q^8_'ZG 73.occurrence 发生
r#CQCq I "<ACM 74.completeness 完整性
@3F 4Lg6H| 7P$>T 75.rights and obligations 权利和义务
3Bk_4n }JePEmj 76.valuation and allocation 计价和分摊
N4JJA+ N-O"y3W} 77.cutoff 截止
)LP=IT z|:3,$~sN 78.accuracy 准确性
i)pAFv<$, 1\'zq;I~ 79.classification 分类
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e7-{ 80.inspection 检查
g_l=z`,8 PfRe)JuB 81.supervision of counting 监盘
KkJK5dZo JXKqQxZ[X 82.observation 观察
GYq.!d@O TZ2-%k# 83.confirmation 函证
L&WhX3$u \q0wY7w 84.computation 计算
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Jp3 tXgsWG?v[H 85.analytical procedures 分析程序
K~ 6[zJ4 ?7Y6: zo$^ 86.vouch 核对
~x:B@Ow ~$O.KF: 87.trace 追查
+l "z wInJ!1 88.audit sampling 审计抽样
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7x 89.error 误差
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2@Q}g ^s_BY+# 90.expected error 预期误差
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EJe E9]/sFA-] 91.population 总体
j~IX Z?7XuELKV 92.sampling risk 抽样风险
1I{^]]qw -f+U:/'.>v 93.non- sampling risk 非抽样风险
^`96L eB$S d 94.sampling unit 抽样单位
M+mO4q6 _qZ?|;o^ 95.statistical sampling 统计抽样
wstH&^ %SHjJCS3 96.tolerable error 可容忍误差
lBbUA)z6 Z uh!{_x; 97.the risk of under reliance 信赖不足风险
23F<f+2S ?-y!FD}m& 98.the risk of over reliance 信赖过度风险
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wcdD i[E>i 99.the risk of incorrect rejection 误拒风险
<K$X>&Ts o]#M8)= 100. the risk of incorrect acceptance 误受风险
$<y10DfO Y'75DE<BC 101.working trial balance 试算平衡表
y2>XLELy f^tCD'Vmi 102.index and cross-referencing 索引和交叉索引
80p? qe rW~hFSrV[o 103.cash receipt 现金收入
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p 104.cash disbursement 现金支出
:|GC~JElo5 KNkVI K 105.bank statement 银行对账单
BRTM]tRZ lcv&/ A 106.bank reconciliation 银行存款余额调节表
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p 107.balance sheet date
资产负债表日
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3J_u-o 5eZ8$-&([ 108.net realizable value 可变现净值
44uM:; HF3W,eaqK 109.storeroom 仓库
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110.sale invoice 销售发票
qhKW6v BD)5br]. 111.price list 价目表
@AXRKYQ{t w3l+BUn:X 112.positive confirmation request 积极式询证函
FD}hw9VyF@ 'Xl_,;W] 113.negative confirmation request 消极式询证函
SMMV$;O{9 DrG9Kky{ 114.purchase requisition 请购单
X&B2&e; "kLu]M< 115.receiving report 验收报告
dSD7(s! 6' 9ITA 116.gross margin 毛利
$\W|{u` 9]ga\>v 117.manufacturing overhead 制造费用
m+f?+c6 (QO8_ 118.material requisition 领料单
$.a4Og2 xq?9w$ 119.inventory-taking 存货盘点
d"E@e21 .|[5*- 120.bond certificate 债券
EFb1Y{u^\! QY]^^f 121.stock certificate 股票
E>/kNl To x{Sk3L 122.audit report 审计报告
R]0p L i.eu$~F 123.entity 被审计单位
iIOA5 4!o SDdefB 124.addressee of the audit report 审计报告的收件人
x@-bY g4NxNjM; 125.unqualified opinion 无保留意见
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9z-$ ^)r^k8y' 126.qualified opinion 保留意见
uR|?5DK 3?Ml]=u 127.disclaimer of opinion 无法表示意见
n=HId:XT 6x1!!X+)+ 128.adverse opinion 否定意见
~0mO<0~ 5t`:=@u 查看《
注会考试《审计》中的128个英文单词(一) 》
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