61.assessed level of material misstatement risk 重大错报风险的评估水平
Z}uY%] rVNx2 62.simall business 小规模企业
fP|[4 ku )c' 45bD 63.accounting system
会计系统
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1?FG3X 5 64.test of control 控制测试
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GPJ,S V> 65.walk-through test 穿行测试
D~ Y6%9 U,EoCAm> 66.communication 沟通
tSJ# uo]xC+^ 67.flow chart 流程图
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mC}F 9Sxr9FLW~ 68.reperformance of internal control 重新执行
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7 b3E1S+\=~ 69.audit evidence
审计证据
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x#L|w`r 70.substantive procedures 实质性程序
?I[8rzBWU [StnKQ?"wz 71.assertions 认定
oR2?$KF P>X[} 72.esistence 存在
?o;ip [:cD 73.occurrence 发生
bt) C+|i JVX)>2&$ 74.completeness 完整性
1 #,4P1" s;OGb{H7 75.rights and obligations 权利和义务
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ny\" W<X3!zuKSg 76.valuation and allocation 计价和分摊
=eU=\td^ u_^mN9h 77.cutoff 截止
T:@6(_Z :$b` n 78.accuracy 准确性
t[`LG)
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79.classification 分类
HfVHjF) rwLKY.J] 80.inspection 检查
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!d[vL Hp=BnN 81.supervision of counting 监盘
ay7\Ae] 3)EJws! 82.observation 观察
9AVj/?kmU f%o[eW# 83.confirmation 函证
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LVB wWlJ UXBWCo;- 85.analytical procedures 分析程序
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X[xZGV, 86.vouch 核对
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H P66B Ux=~-}<-w 87.trace 追查
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ttqL /=p[k^A 88.audit sampling 审计抽样
/&Oo)OB; O]PM L` 89.error 误差
R BHDfm'~7 [WR"#y 90.expected error 预期误差
T$D(Y`zdn 0 MK} 91.population 总体
u?`{s88_mF =l43RawAmu 92.sampling risk 抽样风险
$VHIU1JjZ ^\ x'4!W 93.non- sampling risk 非抽样风险
+ kKanm[!v Pb'(Y 94.sampling unit 抽样单位
=6dAF"b) bHG<B 95.statistical sampling 统计抽样
,<%uG6/",g 66pjWS
{X 96.tolerable error 可容忍误差
$~b6H]"9 JI.=y5I 97.the risk of under reliance 信赖不足风险
Gf"TI:xa vd lss| 98.the risk of over reliance 信赖过度风险
vWoppt $@'BB=i 99.the risk of incorrect rejection 误拒风险
?-)!dl%N `Jc/ o=] 100. the risk of incorrect acceptance 误受风险
zfKO)Itd x9Z89Gwi 101.working trial balance 试算平衡表
`CVkjLiy nnj<k5 102.index and cross-referencing 索引和交叉索引
S9l,P-X` xZ`z+) 103.cash receipt 现金收入
b~vV++ou_ P5?VrZy 104.cash disbursement 现金支出
1jd{AqHl kZG .Id 105.bank statement 银行对账单
nv_v FK 8+[Vo_] 106.bank reconciliation 银行存款余额调节表
_dm0*T ? x\G% 107.balance sheet date
资产负债表日
N~=I))i |;US)B8}*Z 108.net realizable value 可变现净值
u"qVT9C$= J|
N 6r 109.storeroom 仓库
V,rc&97 ,)[9RgsE 110.sale invoice 销售发票
[cnuK eY :"\c3
111.price list 价目表
.+1I>L eI:[o 112.positive confirmation request 积极式询证函
1M&Lb.J6 '*y(F*7+ 113.negative confirmation request 消极式询证函
E'aOHSAg -0CBMoe 114.purchase requisition 请购单
l48$8Mgrr \eKXsO"d 115.receiving report 验收报告
yo#r^iAr $Lj]NtO 116.gross margin 毛利
;"nO'wN:h UAF$bR 117.manufacturing overhead 制造费用
D@La-K*5 &"%Ws{Qn] 118.material requisition 领料单
t?>}0\1 ht2Fie 119.inventory-taking 存货盘点
C!^A\T7p
/#Pm'i>B 120.bond certificate 债券
q?7''xk7 VF2,(f-* 121.stock certificate 股票
D Yf2V6' CBd%}il 122.audit report 审计报告
r[!~~yu/o U6/7EOW, 123.entity 被审计单位
mvjx
&+q "yw{A%J 124.addressee of the audit report 审计报告的收件人
m
.(ja PFX,X 125.unqualified opinion 无保留意见
x 4v:67_^ VkJ">0k 126.qualified opinion 保留意见
J-<P~9m~I +zMhA p 127.disclaimer of opinion 无法表示意见
*Vl#]81~ <}WSYK,zUY 128.adverse opinion 否定意见
hhPQ.{]> Fl.?*KBz 查看《
注会考试《审计》中的128个英文单词(一) 》
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