61.assessed level of material misstatement risk 重大错报风险的评估水平
8H_l[/ &M=3{[ 62.simall business 小规模企业
itHM7d Q ]0r:i=
. 63.accounting system
会计系统
shNE~TA {=6)SBjf 64.test of control 控制测试
jiq2 x\\! Br&^09S 65.walk-through test 穿行测试
s,kU*kHn q-H&5K 66.communication 沟通
wB2}uk7 c(E,&{+E 67.flow chart 流程图
;b| S?2YJl8B 68.reperformance of internal control 重新执行
:~i+tD 2md.S$V$, 69.audit evidence
审计证据
}biCQ*{' DU`v J2 70.substantive procedures 实质性程序
>"b[r ?lyltAxs' 71.assertions 认定
V pH|R +nzTxpcP@K 72.esistence 存在
jNIUsM8e 6: GN(R$0 73.occurrence 发生
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", QPb3 4a?r` ' 75.rights and obligations 权利和义务
s_v}=C^ fQ1 0O(`g, 76.valuation and allocation 计价和分摊
Qi"'bWX@ 9':/Sab:7v 77.cutoff 截止
d9|
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4/f[`].#W ?jFc@t*\: 79.classification 分类
W%WC(/hor .X^43
q 80.inspection 检查
Wkww&Y (qbc;gBy 81.supervision of counting 监盘
`;e^2 l:x_j\ 82.observation 观察
C6CGj8G BPqwDjW 83.confirmation 函证
L*v93;|s TRo4I{L6S 84.computation 计算
1P \up ^ISQ{M#_ 85.analytical procedures 分析程序
=:;YTie L/5z! 86.vouch 核对
m qpd Ir^ BC!<2> 87.trace 追查
}pt-q[s> y6\ [1nZ 88.audit sampling 审计抽样
_En]@xK3& hg{ &Y(J!U 89.error 误差
XA?WUR[e &`m~o/ 90.expected error 预期误差
rrYp'L YyG~#6aCh 91.population 总体
C5cFw/', Xa>}4j. 92.sampling risk 抽样风险
x)d2G
6x V54q"kP,@. 93.non- sampling risk 非抽样风险
<e[!3,%L %@o&*pF^, 94.sampling unit 抽样单位
3/:LYvM< UUD\bWfn 95.statistical sampling 统计抽样
[O [FCn O-?z' @5cI 96.tolerable error 可容忍误差
juR 1O|RIv7F[/ 97.the risk of under reliance 信赖不足风险
|HNQ|r_5S
{rs6"X^ 98.the risk of over reliance 信赖过度风险
NavOSlC+h eK\|SQb 99.the risk of incorrect rejection 误拒风险
zz[g{[SN t&8<k+m 100. the risk of incorrect acceptance 误受风险
Y7*'QKz2 .0?ss0~ 101.working trial balance 试算平衡表
%}\ vW %+D-y+hn 102.index and cross-referencing 索引和交叉索引
1k*n1t): kqQphKkL 103.cash receipt 现金收入
neK*jdaP 2lX[hFa5 104.cash disbursement 现金支出
w/hh
4ir &Jrq5Q C 105.bank statement 银行对账单
iZsau2K P*}9,VoY 106.bank reconciliation 银行存款余额调节表
U.d'a~pH 4V!1/w 107.balance sheet date
资产负债表日
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vj; f2BS[$oV4 108.net realizable value 可变现净值
$:xF)E AECxd[k$9 109.storeroom 仓库
;b{pzIe= F {hlT`K 110.sale invoice 销售发票
K]*g, s+ V<
2IIH5^ 111.price list 价目表
FZM
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ru#T^AI*^ 0G+L1a
- 113.negative confirmation request 消极式询证函
8L%%eM_O f0:EQYYZ 114.purchase requisition 请购单
eTLI/?|+N ';i"?D?NAk 115.receiving report 验收报告
Q=)"om Z5"!0B^ j 116.gross margin 毛利
B:.;,@r] 3s88#_eT 117.manufacturing overhead 制造费用
MoC*tImWR >DSNKU+j 118.material requisition 领料单
aNuZ/9O %4QoF 119.inventory-taking 存货盘点
_|Y.!ZRYP :Vu7,o 120.bond certificate 债券
o06A=4I GapX$Jb,p 121.stock certificate 股票
~YR <SV\{ BH.:_Qrbh[ 122.audit report 审计报告
D5o+0R D
2hAlV)i( 123.entity 被审计单位
!UUmy% 9 FZeN, 124.addressee of the audit report 审计报告的收件人
k)<~nc- nR=2eBNf 125.unqualified opinion 无保留意见
Eg287B zLJ:U`uh\ 126.qualified opinion 保留意见
o|b[(t$;O x= vE&9_u 127.disclaimer of opinion 无法表示意见
a PcGI muqfSF 128.adverse opinion 否定意见
< -@, LaEX kb*s 查看《
注会考试《审计》中的128个英文单词(一) 》
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