61.assessed level of material misstatement risk 重大错报风险的评估水平
3c)LBM *7ox_ R@ 62.simall business 小规模企业
g?ft;kR6S Xs` /q}R 63.accounting system
会计系统
=B\?( t0Uax-E( 64.test of control 控制测试
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Xfq/ 65.walk-through test 穿行测试
L(L;z'3y +q1@,LxN 66.communication 沟通
{r"HR%*u F n\)*; ^ 67.flow chart 流程图
&Z?uK, 8 WE3l*7<@ 68.reperformance of internal control 重新执行
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1BPzRo` F[lHG,g- 69.audit evidence
审计证据
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MU= 70.substantive procedures 实质性程序
QS[%`-dR2 1t6UI4U!$ 71.assertions 认定
P_9O8"W Wl1%BN0> 72.esistence 存在
_+GCd8d )gE:@3 73.occurrence 发生
3E#acnqn* #8'%CUF*<8 74.completeness 完整性
9%x[z%06 XG0,@Ly 75.rights and obligations 权利和义务
wi!Ml4Sb {2,V3*NF 76.valuation and allocation 计价和分摊
U7OW)tUf ,E_hG3}} 77.cutoff 截止
PpbW+}aCF RxqXGM`4 78.accuracy 准确性
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|k~ 79.classification 分类
Cu}Rq!9i $Uzc 80.inspection 检查
>4;A(s` b*$^8% 81.supervision of counting 监盘
.; :[sv) N-suBRnW 82.observation 观察
U!('`TYe 3]wV`mD 83.confirmation 函证
&AW?!rH ztf (.~ 84.computation 计算
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R rXA7<_V g 85.analytical procedures 分析程序
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}sI vHWw*gg(/E 86.vouch 核对
z*:^*, JTVCaL3Z 87.trace 追查
mWtwp- TK'(\[E 88.audit sampling 审计抽样
1<lLE1fk J|s4c`= 89.error 误差
&0M^UvO /<GygRs 90.expected error 预期误差
) ><{A zp d4uto5 91.population 总体
4rv3D@E 07CGHAxJ` 92.sampling risk 抽样风险
S53[K/dZo sURHj&:t| 93.non- sampling risk 非抽样风险
Dk:Zeo]+my D>05F,a 94.sampling unit 抽样单位
vQztD_bX% MSw/_{ 95.statistical sampling 统计抽样
/+%1Kq.hP 2OEOb,` 96.tolerable error 可容忍误差
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XA07O[@ 97.the risk of under reliance 信赖不足风险
i4AmNRs o: TO[ 98.the risk of over reliance 信赖过度风险
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+Nl K5b8lc 99.the risk of incorrect rejection 误拒风险
{4UlJ,Z.n ]kR 93 100. the risk of incorrect acceptance 误受风险
^oM*f{9 C%l~qf1n 101.working trial balance 试算平衡表
)'92{-A0 !DD|dVA{ 102.index and cross-referencing 索引和交叉索引
C)Mh s(F^P 103.cash receipt 现金收入
9MVW~V l1a=r:WhH 104.cash disbursement 现金支出
A\gj\&B0" s>^*GQw 105.bank statement 银行对账单
u[y>DPPx yjc:+Y{5' 106.bank reconciliation 银行存款余额调节表
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#r zS]Yd9;X1 107.balance sheet date
资产负债表日
OE WIP dX` _Y 108.net realizable value 可变现净值
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BO V\^?V| 109.storeroom 仓库
(q*Za :43K)O" 110.sale invoice 销售发票
h$y1"!N( DtR-NzjB 111.price list 价目表
%/jmQ6z^ $U3s:VQ ' 112.positive confirmation request 积极式询证函
ybcQ,e <5G*#0gw 113.negative confirmation request 消极式询证函
=]E;wWC mbU[fHyV 114.purchase requisition 请购单
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C{u. 115.receiving report 验收报告
dyD=R eLM_?9AZ!R 116.gross margin 毛利
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:sKvJ pO4}6\1\ 117.manufacturing overhead 制造费用
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r 118.material requisition 领料单
kL{2az3"c 3;@t{rIin 119.inventory-taking 存货盘点
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Uy B/&axm%0 120.bond certificate 债券
?&j[Rj0pH 8it|yK.G@& 121.stock certificate 股票
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ZA [-=PK\ B 122.audit report 审计报告
lmgMR|v 48Z{wV, 123.entity 被审计单位
L00,{g6wqb FD,M.kbg 124.addressee of the audit report 审计报告的收件人
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P ~W_m<#K( 125.unqualified opinion 无保留意见
H@.j@l J#!:Z8b 126.qualified opinion 保留意见
fYl$$. pTX{j=n! 127.disclaimer of opinion 无法表示意见
@_YlHe&W >x eKO2o 128.adverse opinion 否定意见
L Lm{:T7 D9 OS,U/l 查看《
注会考试《审计》中的128个英文单词(一) 》
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