61.assessed level of material misstatement risk 重大错报风险的评估水平
a`c:`v2o |J>WC}g@n 62.simall business 小规模企业
|yY`s6Uq VaLs`q&3> 63.accounting system
会计系统
?Bx./t>< ~Xv=9@,h 64.test of control 控制测试
`I;F$ `\ HdX2YPYn; 65.walk-through test 穿行测试
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'Vxg} A :e;k{J 66.communication 沟通
4N>>+]MWc #&8rcu;/ 67.flow chart 流程图
uGVy6, 7E7dSq 68.reperformance of internal control 重新执行
Xm!-~n@-m7 diT=x52 69.audit evidence
审计证据
n/Dp"4H%q mUP. rb6 70.substantive procedures 实质性程序
{D`T0qPT[ LKF/u` 0dP 71.assertions 认定
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W^4F 72.esistence 存在
1vevEa$ 04@cLDX8uB 73.occurrence 发生
K[?Xm"4 #"*e+.j[; 74.completeness 完整性
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8Ogv9 75.rights and obligations 权利和义务
;;U:Jtn2 svhI3"r 76.valuation and allocation 计价和分摊
<V&5P3)d9 w=7L3AW 77.cutoff 截止
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<`2S 7jG(<!, 78.accuracy 准确性
1DJekiWf obH;g* 79.classification 分类
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80.inspection 检查
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%Y nmuZ 81.supervision of counting 监盘
j? i#L}.I 83Ou9E!W 82.observation 观察
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wDt.6(+, ^+|De}`u 83.confirmation 函证
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!cX[-}Q 84.computation 计算
e":G*2a 2DDsWJ; 85.analytical procedures 分析程序
5Rv+zQ#GR y/_XgPfWU 86.vouch 核对
Dl\` V-yUJ#f8[ 87.trace 追查
?&+9WJ<M A;X=bj _&a 88.audit sampling 审计抽样
@x&P9M0g ^s :y/Kd 89.error 误差
v3[@1FQ" [:EvTY 90.expected error 预期误差
_8?o'<!8?^ -G |a*^ 91.population 总体
OjE`1h\ Sus;(3EX 92.sampling risk 抽样风险
6dqsFns}e ps|)cW3` 93.non- sampling risk 非抽样风险
f>$``.O 19e8 94.sampling unit 抽样单位
X@A1#z+s0] Z}6^ve 95.statistical sampling 统计抽样
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ZI>km?w 96.tolerable error 可容忍误差
JCniN";r[ ~aK?cP 97.the risk of under reliance 信赖不足风险
9)dfL?x8V{ 8MwK.H[U 98.the risk of over reliance 信赖过度风险
GIwh@4; tOl e>] 99.the risk of incorrect rejection 误拒风险
a:STQk V mh/n.*E7 100. the risk of incorrect acceptance 误受风险
r#i?j}F} bCv {1]RC2 101.working trial balance 试算平衡表
6=GZLpv HfNDD|Zz 102.index and cross-referencing 索引和交叉索引
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vq 103.cash receipt 现金收入
S::=85[>z >h~IfZU1 104.cash disbursement 现金支出
`|Z}2vo;j >pL2*O^{9 105.bank statement 银行对账单
+C]&2zc. .d<W`%[ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
F"+o@9] K,ej%Vtz 108.net realizable value 可变现净值
wucV_p.E <=K qcHb 109.storeroom 仓库
/7c~nBU qQ[b VD\* 110.sale invoice 销售发票
dtStTT 5N$E()m$ 111.price list 价目表
Nh?|RE0t \;5\9B"i 112.positive confirmation request 积极式询证函
s54nF\3V j V3)2C} 113.negative confirmation request 消极式询证函
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Tb;d.^ 114.purchase requisition 请购单
5f'DoT PG%0yv% 115.receiving report 验收报告
Sb2v_o ]$-cMX 116.gross margin 毛利
q6#<[ 4? ;Y9=!.Ak0y 117.manufacturing overhead 制造费用
)KSoq/ UKd'+R] 118.material requisition 领料单
'fV%Z gO?44^hMe 119.inventory-taking 存货盘点
+!t} IE~%=/| 120.bond certificate 债券
sfT+i;p M5L{*>4|6 121.stock certificate 股票
\`.F\Z V)M1YZV{ 122.audit report 审计报告
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+ZsX*/TOn F'8T;J7 124.addressee of the audit report 审计报告的收件人
jjs&`Fy, JNI>VP[c 125.unqualified opinion 无保留意见
Z [Xa%~5>5 ;#+0L$<t 126.qualified opinion 保留意见
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0+*p( lU]un&[N 127.disclaimer of opinion 无法表示意见
_mE^rT >cMd\%^t 128.adverse opinion 否定意见
D0G-5}s` ]DG?R68DQ 查看《
注会考试《审计》中的128个英文单词(一) 》
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