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
C<fWDLwYqV cO<]%L0 63.accounting system
会计系统
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Rb%-s 64.test of control 控制测试
]R}#3(]1 l9)iLOj 65.walk-through test 穿行测试
VP\HPSp >1a-}>r 66.communication 沟通
rMSB|*_ O+`^]D7 67.flow chart 流程图
>h<eEv/ ?+GbPG~ 68.reperformance of internal control 重新执行
# j*$ `W; rfYu8- 69.audit evidence
审计证据
r\vB-nJ "%urT/Fv& 70.substantive procedures 实质性程序
|`s}PcV MTb}um.($ 71.assertions 认定
{b^naE 8Nxf2i5 72.esistence 存在
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A1 l}335;( 73.occurrence 发生
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3`TC* 74.completeness 完整性
J=*y>Zt-b `NXyzT`:K 75.rights and obligations 权利和义务
Y::fcMJr;Q Jl Q%+$ 76.valuation and allocation 计价和分摊
9Q]v#&1 cAyR)Y!I 77.cutoff 截止
@<CJbFgJp tA#X@HIE 78.accuracy 准确性
H24g+<Tv PZNo.0M70 79.classification 分类
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ybP2R~ E2(;R!ML# 80.inspection 检查
78+H|bH8 B_hob 81.supervision of counting 监盘
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O\I7m 82.observation 观察
{,IWjt &> ?#}=!$p 83.confirmation 函证
dr~MyQ n#z^uq|v 84.computation 计算
~Zl`Ap "x\3`Qk 85.analytical procedures 分析程序
qqw6p j gywI@QD%# 86.vouch 核对
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[.6>%G1C 87.trace 追查
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<X&Q Da-F(^E 88.audit sampling 审计抽样
~pzaX8! FAM`+QtNw 89.error 误差
v^@L?{"}8 ~lDLdUs 90.expected error 预期误差
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C 91.population 总体
EyBdL KNY<"b 92.sampling risk 抽样风险
)V@qH] /4_}wi\ 93.non- sampling risk 非抽样风险
Jk{>*jYk` ~;+i[Z&e 94.sampling unit 抽样单位
d[~c-G6 l06 q1M 3 95.statistical sampling 统计抽样
ykM#EyN v/m`rc]e 96.tolerable error 可容忍误差
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*C! 97.the risk of under reliance 信赖不足风险
T^sxR4F {_q2kk 98.the risk of over reliance 信赖过度风险
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% ~B=\![ 99.the risk of incorrect rejection 误拒风险
Bs# #3{ylu Q@$1!9m 100. the risk of incorrect acceptance 误受风险
b%oma{I=.c Lvp/} /H/ 101.working trial balance 试算平衡表
>p<(CVX[ {;p/V\ 102.index and cross-referencing 索引和交叉索引
66|lQE&n Fn[~5/ 103.cash receipt 现金收入
vo::y" U!e4_JBR' 104.cash disbursement 现金支出
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:lE7v~!Z 105.bank statement 银行对账单
ItRGq 3/ [= 106.bank reconciliation 银行存款余额调节表
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XSM-3 ze4/XR 107.balance sheet date
资产负债表日
s]I],>}RU v,M2|x\r} 108.net realizable value 可变现净值
78.sf{I ;m5M:Z" 109.storeroom 仓库
IK W!P1 |hdh4P$+| 110.sale invoice 销售发票
:EO}uP2 #ERn 8k 111.price list 价目表
FdSa Ood8 +]>a`~ 112.positive confirmation request 积极式询证函
@i`gR% mi-\PD>X 113.negative confirmation request 消极式询证函
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bR 114.purchase requisition 请购单
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JJ+<?CeHD 115.receiving report 验收报告
Y{O&-5H^| g@U#Y#b@" 116.gross margin 毛利
+p[~hM6? <N*>9S,} 117.manufacturing overhead 制造费用
tS9m8(Hr%Q 869`jA&7" 118.material requisition 领料单
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9k iY($O/G[+ 119.inventory-taking 存货盘点
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[a`i{(! 120.bond certificate 债券
{Q-U=me\ =;`YtOL 121.stock certificate 股票
,qfa,O Cn55%: 122.audit report 审计报告
I,S'zHR m3WV<Cbz 123.entity 被审计单位
&Ch)SD <- ?B# 124.addressee of the audit report 审计报告的收件人
HUghl2L.< |-mazvA 125.unqualified opinion 无保留意见
&-*nr/xT <2Q@^ 126.qualified opinion 保留意见
s6D-?G*u%8 Y;w]u_ 127.disclaimer of opinion 无法表示意见
kmoJ`W} N q>[% C5 128.adverse opinion 否定意见
.$k"+E moR]{2Cd{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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