61.assessed level of material misstatement risk 重大错报风险的评估水平
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H h}&WBN 62.simall business 小规模企业
aZt5/|B }W{rDc kv 63.accounting system
会计系统
E5D5 vT)(#0>z 64.test of control 控制测试
w]b3,b )UA$."~O 65.walk-through test 穿行测试
|~b.rKQt[ >p4#AfGF 66.communication 沟通
HS3]8nJW <aJdm!6 67.flow chart 流程图
(|DmYn! 0e1W& 68.reperformance of internal control 重新执行
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/t=R~BJu 69.audit evidence
审计证据
cd1M0z !+tz<9BBY 70.substantive procedures 实质性程序
Kh<xQ:eMy _5'OQ'P2 71.assertions 认定
h#Cq-^D#~ CL{R.OA 72.esistence 存在
qgd#BJ= W]kh?+SZ 73.occurrence 发生
fHTqLYd- yyke"D 74.completeness 完整性
H)&6I33` [)V&$~xW 75.rights and obligations 权利和义务
UxI0Of&: &z[39Q{~ 76.valuation and allocation 计价和分摊
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cE G}1?lO_d` 77.cutoff 截止
<Cc}MDM604 f\O)+Vc 78.accuracy 准确性
i$HA@S f`w$KVZ1!w 79.classification 分类
B{'x2I#, x&qC~F*QR% 80.inspection 检查
Fy!uxT-\ s[h& Uv"G 81.supervision of counting 监盘
RD_IGV zlC|Sp af 82.observation 观察
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(n=N^ 83.confirmation 函证
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q` 84.computation 计算
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_`M:~ 85.analytical procedures 分析程序
,L ;ueAo \DsP'-t 86.vouch 核对
u4QPO:,a4 KLv`Xg \ 87.trace 追查
Vy-N3L /Po't(-x 88.audit sampling 审计抽样
kfaRN^ HMsTm}d 89.error 误差
TCAtb('D MONfA;64/ 90.expected error 预期误差
g3~e#vdz %Od?(m"& 91.population 总体
bQG2tDvu[ t,#9i#q# 92.sampling risk 抽样风险
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Nv}{ 93.non- sampling risk 非抽样风险
gf/$M[H! /mLOh2T 94.sampling unit 抽样单位
1U[8OM{$ .nCF`5T! 95.statistical sampling 统计抽样
s5? 1w FHpS ?htRy 96.tolerable error 可容忍误差
nG<_&h (jYHaTL6Y' 97.the risk of under reliance 信赖不足风险
_@I<H\^ + v. I|c 98.the risk of over reliance 信赖过度风险
7PG&G5 ^Glmg}>q 99.the risk of incorrect rejection 误拒风险
sE87}Lz Y;3DU1MG0 100. the risk of incorrect acceptance 误受风险
r 7w1~z ;Awt: jF 101.working trial balance 试算平衡表
,Bh!|H(?L1 qW8sJ= 102.index and cross-referencing 索引和交叉索引
f0rM 4"1 6Yw;@w\ 103.cash receipt 现金收入
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4kn.3 JvFd2@ 104.cash disbursement 现金支出
>`Xikn( w"Gci~]bXU 105.bank statement 银行对账单
B"rV-,n{ 'TWZ@8h~ 106.bank reconciliation 银行存款余额调节表
;0G+>&C8 1}1.5[4d 107.balance sheet date
资产负债表日
qcau(#I9. '0QrM,B9 108.net realizable value 可变现净值
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f@~W)K 109.storeroom 仓库
,CiN@T \& D:`b61sWi_ 110.sale invoice 销售发票
O iRhp( ZmSe>}B= 111.price list 价目表
1<y(8C6 z~b5K\/1B 112.positive confirmation request 积极式询证函
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S<Z]gY @c 113.negative confirmation request 消极式询证函
;hP43Bi JJ\|FZN 114.purchase requisition 请购单
J3Ipk-'lx ;Fw{p{7< 115.receiving report 验收报告
%M"rc4Xd VF8pH< 116.gross margin 毛利
T,z7U2O fBtTJ+51} 117.manufacturing overhead 制造费用
(+SfDL$m ?N*m2rv 118.material requisition 领料单
HCOv<k X@l>mAk 119.inventory-taking 存货盘点
HRX}r$ ~>8yJLZ.7 120.bond certificate 债券
P)7:G?OTx #.1+-^TQk 121.stock certificate 股票
VK>ZH^- ?` ?HqR0 122.audit report 审计报告
@smjXeFo L1P.@hJ 123.entity 被审计单位
SUv(MA& R@ksYC3 F 124.addressee of the audit report 审计报告的收件人
N %;bV@A9 v6uXik 125.unqualified opinion 无保留意见
hnOo T? V b;kgP`%% 126.qualified opinion 保留意见
90Rz#qrI* B?bdHO:E~ 127.disclaimer of opinion 无法表示意见
D==C"}J ,x (?7ZW> 128.adverse opinion 否定意见
|HT5G=dw .W;,~.l 查看《
注会考试《审计》中的128个英文单词(一) 》
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