61.assessed level of material misstatement risk 重大错报风险的评估水平
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l3?,gd.- 62.simall business 小规模企业
f@Rpb}zg+C q\'P1~ 63.accounting system
会计系统
-C-OG}XjI @23RjoK 64.test of control 控制测试
kH8$nk eev >+jbMAYSq 65.walk-through test 穿行测试
'Rkvsch i=X* 66.communication 沟通
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opcR~tg@r _E1]cbIo 68.reperformance of internal control 重新执行
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S|4 SeNF!k% Y 69.audit evidence
审计证据
ZCE%38E N $mI:Im`s 70.substantive procedures 实质性程序
~r>EF!U`h s 9|a2/{ 71.assertions 认定
xngeV_xc2 Z"n'/S:q 72.esistence 存在
]Z$TzT&@% ()nKug`.@ 73.occurrence 发生
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W@ uO _,n 74.completeness 完整性
or%gTVZ IglJEH[+ 75.rights and obligations 权利和义务
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c C+ I*:qGr+ WJ 76.valuation and allocation 计价和分摊
I`"-$99|t1 =|gJb|?w 77.cutoff 截止
(o*e<y,}W ]D?# \| 78.accuracy 准确性
9QOr,~~s AFINm%\/0 79.classification 分类
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;|), X"TUe>cM 80.inspection 检查
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7 81.supervision of counting 监盘
~}$\B^z+ ^.@yF;H 82.observation 观察
~tg1N^]kV CQBT:: 83.confirmation 函证
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r8%8n 84.computation 计算
'0CXHjZN nIV.9#~& 85.analytical procedures 分析程序
pYLY;qkG" to!mz\F 86.vouch 核对
y$j1?7 5:*5j@/S 87.trace 追查
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2Aje Y)Znb;`?a 88.audit sampling 审计抽样
C(F1VS (XbMrPKG 89.error 误差
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gZ6m 90.expected error 预期误差
/'&.aGW4% 00` bL 91.population 总体
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$W 92.sampling risk 抽样风险
'GV&] mD D4_E2* 93.non- sampling risk 非抽样风险
T>\nWancQM u;+%Qh 94.sampling unit 抽样单位
~a'nHy1 84[|qB,ML 95.statistical sampling 统计抽样
0M#N=%31 :k WZSN8.D 96.tolerable error 可容忍误差
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F*6 97.the risk of under reliance 信赖不足风险
f![xn2T ?-pxte8 98.the risk of over reliance 信赖过度风险
W$z#ssr { A:LAAf[6 99.the risk of incorrect rejection 误拒风险
W ;fH&r)d@ u{g]gA8s 100. the risk of incorrect acceptance 误受风险
-]Q3/"Q X!U]`Qh 101.working trial balance 试算平衡表
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RzHN vn|TiZ 102.index and cross-referencing 索引和交叉索引
a<f;\$h] gXq!a|eH 103.cash receipt 现金收入
q$MHCq; b%3Q$wIJ6 104.cash disbursement 现金支出
m5e\rMN~>\ eZynF<i 105.bank statement 银行对账单
ge^!F>whr @kwLBAK}@ 106.bank reconciliation 银行存款余额调节表
bHO7*E *w=z~Jq^R" 107.balance sheet date
资产负债表日
ZvUp#8x(3 NOF?LV 108.net realizable value 可变现净值
V)2"l"Kt IgLVn<5n 109.storeroom 仓库
&@=u+)^-{ ?O!]8k`1$ 110.sale invoice 销售发票
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Xf6fH O J=@hk@Nq# 112.positive confirmation request 积极式询证函
Mx^y>\X)v =ZG<BG_ 113.negative confirmation request 消极式询证函
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GhN q ~ af8p { 114.purchase requisition 请购单
F\;2i:( e%pu.q\gK 115.receiving report 验收报告
Dz,uS nnm D`V6&_.p 116.gross margin 毛利
IS-}:~Pi AeN 3<|RN 117.manufacturing overhead 制造费用
YQN.Ohtv*F ]F*|U` 118.material requisition 领料单
+IvNyj| Pl_^nFm0 119.inventory-taking 存货盘点
<[bQo&B2 E Ny[QT*nV 120.bond certificate 债券
3*G5F}7%= 7kdeYr~<1 121.stock certificate 股票
HB%K|&!+ uG4$2 122.audit report 审计报告
>Q&CgGpW$ 0%/,>IR>r 123.entity 被审计单位
yGRR8F5>( u',b1 3g( 124.addressee of the audit report 审计报告的收件人
Z?-;.G* Ys-^7
y_ 125.unqualified opinion 无保留意见
?qy*s3j'M CdZnD#F2 126.qualified opinion 保留意见
TFo}\B7 B4@fY 127.disclaimer of opinion 无法表示意见
]7*kWc2 &i)helXs] 128.adverse opinion 否定意见
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p|O 查看《
注会考试《审计》中的128个英文单词(一) 》
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