61.assessed level of material misstatement risk 重大错报风险的评估水平
sk#9x`Rw K{|w 43>D 62.simall business 小规模企业
W=~id"XtJ L5R `w&Up 63.accounting system
会计系统
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R/W9i +*n]tlk 65.walk-through test 穿行测试
M,&tA1CH gB>(xY>LrA 66.communication 沟通
XQK^$Iq]V P`}$-#D F 67.flow chart 流程图
D._{E*vg 1W*V2`0> 68.reperformance of internal control 重新执行
D`V6&_.p <H<!ht%q3 69.audit evidence
审计证据
,r@xPZPz:e *:?QB8YJ 70.substantive procedures 实质性程序
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cRK w"q-#,37j 71.assertions 认定
M#`{>R| <BZ_ (H 72.esistence 存在
!syU]Yk z|uOJ0uK 73.occurrence 发生
F@g17 aa N"S3N)wgd 74.completeness 完整性
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jjV 75.rights and obligations 权利和义务
bdCykG- Dq|GQdZ>o 76.valuation and allocation 计价和分摊
%z30=?VL SK?I. 77.cutoff 截止
J)_>%. hMv2"V-X 78.accuracy 准确性
[Uswf3 kl=xu3j 79.classification 分类
</,.K`''W 3] N q@t 80.inspection 检查
X)8e4~(? 87pnSj/X" 81.supervision of counting 监盘
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XWJ SLN(O 82.observation 观察
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83.confirmation 函证
Ha?G=X 2_wvC 84.computation 计算
w:v=se"U ~)_K"h.DY 85.analytical procedures 分析程序
[8.-(-/; V- /YNRV 86.vouch 核对
DjY8nePyE sp^Wo7&g 87.trace 追查
-U7,k\g 0Yp>+:# 88.audit sampling 审计抽样
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"asEU 89.error 误差
GKCM|Y f$vwuW 90.expected error 预期误差
Z4#v~! r5[4h'f 91.population 总体
dIvy!d2l wE?CvL 92.sampling risk 抽样风险
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"5$^2 Z/gsCYS3F 93.non- sampling risk 非抽样风险
7 I@";d8~ Yc|uD-y 94.sampling unit 抽样单位
0t+])> q~j)W$k 95.statistical sampling 统计抽样
i@XB&;*c\ 5?w.rcN[j 96.tolerable error 可容忍误差
0Q`&inwh Xo\S9,s{ 97.the risk of under reliance 信赖不足风险
\X5 3|Y;= HAd%k$Xu{ 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
"T7>)fbu oPsK:GC`U 100. the risk of incorrect acceptance 误受风险
*!w25t @`S.@^%7fO 101.working trial balance 试算平衡表
hXc}r6<B O>%$q8x@i 102.index and cross-referencing 索引和交叉索引
0yaMe@&, `w+1C&>^[ 103.cash receipt 现金收入
eVx~n(m!} N}DL(-SQ3 104.cash disbursement 现金支出
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ZG1\ t3a#%'Dv 105.bank statement 银行对账单
0p `")/ >azEed<B 106.bank reconciliation 银行存款余额调节表
t!:)L+$3 4gb'7' 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
xp^ 7#`MJ? WL1\y| 109.storeroom 仓库
Pj&A= nA+F 110.sale invoice 销售发票
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{E~Xd 1O0X-C,wo$ 112.positive confirmation request 积极式询证函
+ {e`]t>_ #q;z8 @ 113.negative confirmation request 消极式询证函
N2Ssf$ ,56;4)cv 114.purchase requisition 请购单
(:n|v% Ha)np 115.receiving report 验收报告
iD714+N( V&iS~V0. 116.gross margin 毛利
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kC`Rd:5 117.manufacturing overhead 制造费用
\c%g M1 |'$ l7 118.material requisition 领料单
P,ydt F&az": 119.inventory-taking 存货盘点
r]T0+ oQ> *)D1!R<\,R 120.bond certificate 债券
?4[NNL oj@g2H5P 121.stock certificate 股票
O|e} +?AW>&68y 122.audit report 审计报告
3AeH7g4< P)hi||[ 123.entity 被审计单位
l9J*um- F 7LiG9H6` 124.addressee of the audit report 审计报告的收件人
<u0,Fp J>h;_jA 125.unqualified opinion 无保留意见
(B}+h j^EbO3 126.qualified opinion 保留意见
x~+-VF3/ WeVi]n 127.disclaimer of opinion 无法表示意见
]sL45k2W 1;&T^Gdj 128.adverse opinion 否定意见
1exfCm %5Rq1 $D 查看《
注会考试《审计》中的128个英文单词(一) 》
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