61.assessed level of material misstatement risk 重大错报风险的评估水平
*g*VCO )x)gHY8; 62.simall business 小规模企业
@Zj&`/ KLW&bJ$|j 63.accounting system
会计系统
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Q~8y4=|#CY TKd6MZhT 65.walk-through test 穿行测试
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sSNCosb C]M7GHe1q 67.flow chart 流程图
3Qa?\C&4 2!BsEvB( 68.reperformance of internal control 重新执行
/ xs9.w8- @\!ww/QT 69.audit evidence
审计证据
]b> pI; _%;M9Sg3 70.substantive procedures 实质性程序
1EQvcw# L*9H#%3 71.assertions 认定
YlrB@mE0n$ 2p+C%"n> 72.esistence 存在
Et.j1M|g !8o\.uyi 73.occurrence 发生
l!/!?^8|f $3]b>v 74.completeness 完整性
I'?6~Sn3 Z~_8P 75.rights and obligations 权利和义务
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- tq0;^L 76.valuation and allocation 计价和分摊
lYP~3wp99 [t$4Tdd 77.cutoff 截止
FZH-q!"^cK BD4`eiu" 78.accuracy 准确性
IyOpju)? qv$!\ T 79.classification 分类
cFDxjX?~ ?|lI Xz 80.inspection 检查
M}u1qXa 95[wM6?J 81.supervision of counting 监盘
VjY<\WqbS Oi6Eo~\f 82.observation 观察
9{$8\E9*nd JCNk\@0i* 83.confirmation 函证
"1K:/n Qww^P/vm 84.computation 计算
8?kP*tmcZ ydB$4ZB3[ 85.analytical procedures 分析程序
`\ R{5TU 8<{;=m8cQ 86.vouch 核对
'g~@"9'oe K0oFPDJN 87.trace 追查
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_, /u_ 6< >SHw 88.audit sampling 审计抽样
Co[n--@C TW2Z=ks= 89.error 误差
DRp&IP< 7=vYO|a/4 90.expected error 预期误差
|Q5+l.% 9qre|AA 91.population 总体
xHe^"LL KJdzv!l= 92.sampling risk 抽样风险
5j`v`[B; ^SAq^3^P! 93.non- sampling risk 非抽样风险
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yd$, [IMQIX 94.sampling unit 抽样单位
R^6Zafp ~z`/9; 95.statistical sampling 统计抽样
'#<> "| {>h97}P 96.tolerable error 可容忍误差
vd(dNu&,< lV)G@l[1 97.the risk of under reliance 信赖不足风险
$kl$D"*0 ,T{oy:rB 98.the risk of over reliance 信赖过度风险
H-2_j OX^3Q:Z= 99.the risk of incorrect rejection 误拒风险
Um\0i;7 ~4 : u-.T.zZl 100. the risk of incorrect acceptance 误受风险
)2V@ p~k? yl/a:Q 101.working trial balance 试算平衡表
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D7FfJ cgN>3cE 102.index and cross-referencing 索引和交叉索引
B9^R8|V @)b^^Fp 103.cash receipt 现金收入
e9:P9Di(b ]"h=Qc 104.cash disbursement 现金支出
(bvoF5% 02pplDFsM 105.bank statement 银行对账单
;wgFr.#hp@ v)+@XU2wZ 106.bank reconciliation 银行存款余额调节表
o\goE^,aeR KuXkI;63J> 107.balance sheet date
资产负债表日
{(Fe7,.S3 Dft%ip2 108.net realizable value 可变现净值
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N1 )8'jxiGs 109.storeroom 仓库
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YH ~K`1 110.sale invoice 销售发票
Bm}iU~(Z` no
|Gq>Xp 111.price list 价目表
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z( ,C:o`fQ\ 112.positive confirmation request 积极式询证函
C{&)(#*L }N]!0Ka 113.negative confirmation request 消极式询证函
l{Er+)a U|?,N0%Z1 114.purchase requisition 请购单
U&Ab#m; :\bfGSD/gd 115.receiving report 验收报告
3]`mQm E ;($1Z7j+ 116.gross margin 毛利
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T4(H[9B 117.manufacturing overhead 制造费用
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s OQcx\dK RH~sbnZ)F 119.inventory-taking 存货盘点
[%~^kq=| O9e.=l 120.bond certificate 债券
j
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Ih\q >a@
>N 122.audit report 审计报告
4E'|.tt( ,LZ(^u 123.entity 被审计单位
0x71%=4H^x ev"M;"y 124.addressee of the audit report 审计报告的收件人
blp=Hk J7n5Ps\M 125.unqualified opinion 无保留意见
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!_*S ) (3O1?n[n 126.qualified opinion 保留意见
_+n;A46 r--;yEjWE 127.disclaimer of opinion 无法表示意见
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}%1 4>_d3_1sn 128.adverse opinion 否定意见
x.\XUJ4x pL)xqKj 查看《
注会考试《审计》中的128个英文单词(一) 》
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