61.assessed level of material misstatement risk 重大错报风险的评估水平
cxn3e,d` /_rEI,[k 62.simall business 小规模企业
JHC 6l g1UP/hNJ\8 63.accounting system
会计系统
O`<id+rx dI};l 64.test of control 控制测试
mII7p LbQ WBvh<wTw; 65.walk-through test 穿行测试
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DpptM 5)bf$?d 66.communication 沟通
'B>fRN 2iO AUo+ 67.flow chart 流程图
}8`W%_Yk Q]?r&%Y 68.reperformance of internal control 重新执行
]?tC+UKb PT4Wox9U 69.audit evidence
审计证据
2:3-mWE o."k7fLB 70.substantive procedures 实质性程序
Myaj81 5n{J}0C 71.assertions 认定
Xfo3fW)s oe$&X& 72.esistence 存在
dnRbt{`jP )lh48Ag0t; 73.occurrence 发生
q% *-4GP #e)A 74.completeness 完整性
nE;^xMOK! `<_A#@ 75.rights and obligations 权利和义务
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$ 76.valuation and allocation 计价和分摊
#y;TSHx/ s[<a( 77.cutoff 截止
;r<(n3"F "u^%~ 2 78.accuracy 准确性
ML eo3 $$'a 79.classification 分类
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#x|xL7 Q5%$P\ 81.supervision of counting 监盘
T .#cd1b J5Pi"U$FkY 82.observation 观察
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?.xj 83.confirmation 函证
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Tkv_S X~+AaI:~K 84.computation 计算
n@1;5)&k~ ,yPs4',d 85.analytical procedures 分析程序
TgC8EcLr 5~8FZ-x 86.vouch 核对
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;s- 87.trace 追查
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7 88.audit sampling 审计抽样
@bfW-\ I uO]^vP]fT 89.error 误差
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Ak CB!5>k+mC 90.expected error 预期误差
Q5K<ECoPk "Sx}7?8AB 91.population 总体
Dqxtc|vo &>%R)?SZh 92.sampling risk 抽样风险
MawWgd* /i!3Fr" 93.non- sampling risk 非抽样风险
%5 [,U)X" nf%"7 y{dd 94.sampling unit 抽样单位
#k}x} rn<' cpY'::5.% 95.statistical sampling 统计抽样
g#W/WKvM Wnf3[fV6P 96.tolerable error 可容忍误差
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iHw -9D2aY_> 97.the risk of under reliance 信赖不足风险
k 'CM^,F& &PE/\_xD_ 98.the risk of over reliance 信赖过度风险
H8lh.K KCDbE6 99.the risk of incorrect rejection 误拒风险
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T 9sQ#v-+Yx 101.working trial balance 试算平衡表
hwD;1n PQ0l <]Y 102.index and cross-referencing 索引和交叉索引
LvM;ZfAEv A vh"(j 103.cash receipt 现金收入
II,snRD 4Y'Kjx 104.cash disbursement 现金支出
jWUpzf)q=T Gd%X> ~ 105.bank statement 银行对账单
.,vF%pQ (9!/bX< 106.bank reconciliation 银行存款余额调节表
ezz;NH wO-](3A-8P 107.balance sheet date
资产负债表日
\gU=B|W tJ qd 108.net realizable value 可变现净值
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109.storeroom 仓库
$ap6Vxjr vG2&qjY1 110.sale invoice 销售发票
X:/Y^Xu Lh_Q@>k 111.price list 价目表
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b 112.positive confirmation request 积极式询证函
<T^:`p/]4 )ZHo7X 113.negative confirmation request 消极式询证函
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'F .tOD 114.purchase requisition 请购单
pD@2Mt0|]= f3E%0cg 115.receiving report 验收报告
n !oxwA! #P,C9OQD 116.gross margin 毛利
yG/_k!{9 {>]7xTpwZ 117.manufacturing overhead 制造费用
h%=>iQ%enc |to|kU 118.material requisition 领料单
vR*TW O_~vl m<# 119.inventory-taking 存货盘点
Jx-dWfe "TQ3{=j{ 120.bond certificate 债券
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{B 121.stock certificate 股票
FV];od&c s9 \HjK*+ 122.audit report 审计报告
7j//x Tr}a 7%7 \2!0J} 123.entity 被审计单位
L2WH-XP= ;*AKeI2 124.addressee of the audit report 审计报告的收件人
Pkq?tm$# J|gRG0O9Ya 125.unqualified opinion 无保留意见
.$s>b#m O P_y8[Y]? 126.qualified opinion 保留意见
M[}aQWT$v Jmcf9g 127.disclaimer of opinion 无法表示意见
2$@N4 QVq+';cG 128.adverse opinion 否定意见
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Yo 查看《
注会考试《审计》中的128个英文单词(一) 》
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